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. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...

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ANNEX 1 P a g e HKAB Comments on IASB Discussion Paper DP/2017/1 Disclosure Initiative -Principles of Disclosure Question 1 Paragraphs 1.5 – 1.8 describe the disclosure problem and provide an explana ...

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1 Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under ...

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By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

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July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Cash Flow Hedge Accounting of Forecast Intragroup Transactions Comments to be received by 8 ...

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1 EXPOSURE DRAFT Hong Kong Accounting Standard 24 Related Party Disclosures 2 Contents Hong Kong Accounting Standard 24 Related Party Disclosures paragraphs OBJECTIVE 1 SCOPE 2-4 PURPOSE OF RELATED PA ...

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ED/PN 1002 (June 2003) 1 PRACTICE NOTE 1002 IT ENVIRONMENTS – ON-LINE COMPUTER SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audit ...

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Composition of Committees !Hong Kong Society of Accountants !"# 73 Composition of Committees (Since 25 January 2000) !!!!"# %&'( Statutory Committees !" 1. Disciplinary Panel ! ...

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ed_mc

IFRS Practice Statement Exposure Draft ED/2021/6 May 2021 Comments to be received by 23 November 2021 Management CommentaryExposure Draft Management Commentary Comments to be received by 23 November 2 ...

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Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

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ed-pn1010

ED/PN 1010 (June 2003) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Soci ...

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PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...

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1283_17July2018_DC order edited

IN THE MATTER OF A Complaint made under Section 3400 and 34(LA) of the Professional Accountants Ordinance (Cap. 50) ("the . FAO") and referred to the Disciplinary Committee under Section 33( ...

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Swimming Classes The Sailing Interest Group (SIG) has re-run a series of structured swimming classes for members who wish to improve swimming technique to prepare for open competitions or simply for p ...

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clp

C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...

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0119-1

Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

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Complaints against Choy Chi Wan REASONS FOR DECISION On 12 March 2005, the following complaints were made against Mr. Choy Chi Wan (formerly known as Choy Wai Kai, Simon) (Membership Number: A02557), ...

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I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

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HKICPA_SR-EN_N0806

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Form: SR-E1 (25-2007) I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: ...

發布日期: 2007-11-05

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SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...

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module-enrol

Form: SR-E1 (15-2004) P:\E&T\AAOET(CHY)\Web Revamp\Y6.doc 06/2004 HKICPA Qualification Programme Module Enrolment Form SEPTEMBER 2004 INTAKE (Enrolment Deadline: 13 August 2004) I. Please read the ...

發布日期: 2004-08-02

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Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...

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1268F_DC order_5 Nov 2018

IN T}us MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33( ...

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Precautionary measures at exam centres (Dec 2022 session - Hong Kong)

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發布日期: 2022-11-07

sub_ partc

1 Our Ref.: C/EC 25 April 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, I ...

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DC Order_ D-13-0851C

IN THE MATTER OF A Complaint made under sections 34(I)(a) and 34(, AAA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Before a Disciplinary Committee of the Hong Kong Institute of Certif ...

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911F_Order_28 Oct 2015

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911F_Order_28 Oct 2015

Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...

發布日期: 2015-11-30

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Outstanding Performance_1

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發布日期: 2015-03-30

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sf-tiea-fstb-1203

By Fax (2179 5848) & By Hand 3 December 2014 Our Ref.: C/TXP, M97669 Your Ref.: TsyB R 183/800-1-1/0 (C) Ms. Shirley Kwan Financial Services and the Treasury Bureau 24/F, Central Government Office ...

發布日期: 2015-02-03

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pc-business-assurance

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qp-mod-b-n-d-v4

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A-M&C

A-M&C 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that l ...

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M(CM)-M&C The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that ...

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HKICPA Members Mid-Autumn Order Form Discount Policy Enjoy 20% discount upon purchase of HK1,500 Enjoy 25% discount upon purchase of HK6,000.00 Minimum Order Amount : HK500 net (after discount) ** Dis ...

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Workshop Topics Module C Workshop 2 (December 2017)

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fs_bcucc20

Business Combinations under Common Control—At a glance November 2020 What is a business combination under common control? The transfer of a business from one company within a group to another. What pr ...

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CO-rewrite - non transitional QA

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IT JobAd - AP_P - Contract - 20210520_2

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the preeminent body of top-tier accountants that leads and serv ...

IT JobAd - AP_P 20220325

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IT - AP - Contract_MAY2021

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APIT

The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. At ...

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Part 9

Consequences of the directors of a partially owned subsidiary of another body corporate missing the Answer Before 1 February 2019, if the directors miss the “six months before the year-end” deadline, ...

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Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

發布日期: 2015-03-13

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Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...

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CO-rewrite - non transitional QA

Part C Preparation of financial statements General Issues Part C – Preparation of financial statements (General Issues) Last revision date: July 2019

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MPS_Module D_Part 1_Upload_V1

EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...

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smefrf-frs

2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...

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COEr22_discard310

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...

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HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

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Update 276

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IC13_14_15Q_20July2018_edited

IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...

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ED_Amend-to-IAS24

December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...

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ConsultationPaper_FR

1 26 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA CONSULTATION PAPER ON FINANCIAL REPORTING BY PRIVATE COMPANIES Comments to be received by 30 September ...

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I2C-CP-FR

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Statement of Protocol Final20190926

1 Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 1. Introduction 1.1 This Statement of Protocol is entered ...

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International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...

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form-r7

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR THE INSOLVENCY SPECIALIST DESIGNATION For Office Use Only Name: ( ...

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adm_asfrs7

Amendments to HKAS 7 and HKFRS 7 Issued July 2023 Effective for annual reporting periods beginning on or after 1 January 2024 Supplier Finance Arrangements Amendments to HKAS 7 and HKFRS 7 SUPPLIER FI ...

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hk(ifric)-int22

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update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

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ETS_Module_A

The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...

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gdosat-meeting-note-e

1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...

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ssap15

SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...

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HKIFRICInt 222023

HK(IFRIC)-Int 22 Revised August 2022May 2024 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 HK ...

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Module D 6th Edition Learning Pack_Part 2

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Module B 6th Edition pages 312 and 316 error

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aptitude-test-form

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST (June 2015 Session) ENTRY FORM IMPORTANT : -Please read the Notes carefully before completing this Form. -Persona ...

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fee-schedule

Fee Schedule For Sessions offered in year 2015 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

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PAIB150213

About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

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PAIB150213

About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

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PAIB150205-13

About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

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fee-schedule-old

Fee Schedule For Sessions offered in year 2014 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

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examMatter

發布日期: 2009-08-28

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IIG_Info_Sheet

-Page 1 -INSOLVENCY INTEREST GROUP (IIG) INFORMATION SHEET HISTORY The Insolvency Interest Group (IIG) was set up by the Hong Kong Institute of Certified Public Accountants in March 1987 as an informa ...

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calendar

June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...

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HKAB 27-Aug-04

THE HONG KONG ASSOCIATION OF BANKS j&ff. Room5 25,5 /F.,P rince'sB uilding,C entral,H ongK ong Wq:tJft*T*Ll:5.525.': Telephone2: 521 1160,25211 169F acsimile:2 8685 035 m : 25211 160,25211 ...

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interpretation08

Interpretation 8 (April 2000) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 8 Presentation of financial s ...

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10Corporate Governance

Hong Kong Society of Accountants • Corporate Governance Statement 58 Responsibilities of Council The objects of the Society are stipulated in section 7 of the Professional Accountants Ord ...

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07-Corporate

Corporate Governance Statement !"#Hong Kong Society of Accountants !"# 67 Responsibilities of Council The objects of the Society are stipulated in section 7 of the Professional Accountants O ...

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Fee Schedule (2016)

Fee Schedule (2016) Fee Schedule For Sessions offered in year 2016 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute ...

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Module D 6th Edition Learning Pack_Part 3

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qpchina_110407SC

QP 1 QP QP 3 QP QP QP QP QP QP 5 QP QP 7 QP 6 QP 6 6 12 2 18 QP 4 QP 3 QP 9 A B C ...

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Financial reporting issues

Part C Disclosures in annual reports for financial years beginning on or after 3 March 2014 Part C – Disclosures in annual reports for financial years beginning on or after 3 March 2014 (e.g. financia ...

發布日期: 2019-04-23

hkfrs17

HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...

update247

Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...

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i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

發布日期: 2016-11-25

CG Guide_Full version

A Guide on Better Corporate Governance DisclosureThe Institute would like to thank the convenor, deputy convenor and members of the Corporate Governance Working Group of the Professional Accountants i ...

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IASB-ED05

Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...

發布日期: 2003-07-04

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

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Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...

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20130604_module_b_essay_1

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COErevised18

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...

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HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q10 E&C entities should be aware that HKFRS 15 includes additional qualitative and quantitative disclosure requirements that were not included within HKAS 11. The new standard has extensive disclo ...

發布日期: 2019-07-15

D-16-1225P_DC order_edited

BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...

發布日期: 2018-05-28

DC order_0875_2Mar2018_edited

. IN THE MATTER OF A Complaint made under section 34(f AAA) of the Professional Accountants Ordinance ('PAO") BETWEEN The Register of the Hong Kong Institute of Certified Public Accountants M ...

發布日期: 2018-03-02

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DC order_ D-15-1100H_11 Jul 2017_edited

IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...

發布日期: 2017-08-08

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framework-consultation

1 Draft Proposed Framework for Independent Regulation of Listed Company Auditors A. Broad Principles for the reform 1. Key principles -Hong Kong’s auditor oversight regime should be benchmarked agains ...

發布日期: 2013-10-08

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state-guide-mar13

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; March 2013 Effective for CPD reporting periods beginning on or after 1 December 2013 CONTINUING P ...

發布日期: 2013-03-21

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qp-rf-feb

'Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationali ...

發布日期: 2010-03-22

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qp-rf-nov

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

發布日期: 2009-11-23

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qp-RF-Aug09

發布日期: 2009-08-26

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ED-RR-Activities-IE

Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...

發布日期: 2009-07-22

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Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for Applicants’ and ‘Important Notes on the ...

發布日期: 2008-06-26

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ED/PN 1003 (June 2003) 1 PRACTICE NOTE 1003 IT ENVIRONMENTS – DATABASE SYSTEMS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in a ...

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11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

發布日期: 2002-11-15

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發布日期: 2001-11-14

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Module D (Dec 11)_Answer

Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...

Module D (Dec 11)_Answer_1

Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...

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Module D (Jun 11)_Answer

Module D (Jun 11)_Answer Module D (June 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS Answer 1(a) The profits of A Ltd. may not be accepted as having a source outside Hong Kong because of the f ...

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Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

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Module D (Jun 16)_Question

Module D (Jun 16)_Question Module D (June 2016 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

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D-17-1249F_DC order_ 6 Mar 2019_edited

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinanc (Cap. 50) Between T}-IE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CoinplQi??o ...

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1_500rev_Oct 2019

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Dora Lee_on 23 Dec 2015_Level 1 and 2

Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...

發布日期: 2015-12-07

20150514_ETSI_D

Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...

發布日期: 2015-05-19

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Module A _Dec 13_Question

Module A (December 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...

發布日期: 2013-12-27

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Module C_Feb 10_Question

Module C (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropria ...

發布日期: 2010-08-05

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practice_review_procedures_manual

1 Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be done on-line and hard copy submission would not be accepted. ...

發布日期: 2010-03-17

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reits

-1 -URGENT BY FAX AND BY HAND (2877 0318) Our Ref.: C/AASC, M20030 11 June 2003 Investment Products Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Ro ...

發布日期: 2003-06-20

110603

發布日期: 2003-06-12

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ed-pn1001

ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...

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ed-pn1001

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Module A (Jun 14)_Answer

Module A (Jun 14)_Answer Module A (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of PHL From : Karen Lam, Accounting Manager Date : dd/mm/yyy ...

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Module C (Jun 14)_Question Module C (June 2014 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

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Module D (Dec 2017)_Question

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20150514_ETSI_D

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ED-IncomeTaxesStandard

Income Tax Comments to be received by 31 July 2009 March 2009 Exposure Draft ED/2009/2Exposure Draft INCOME TAX Comments to be received by 31 July 2009 ED/2009/2This exposure draft Income Tax is publi ...

發布日期: 2009-03-30

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17JERCH

STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...

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IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...

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Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

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1_500

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

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7_Nov_2013_Module B_Case

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發布日期: 2013-11-28

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budget_proposals2013-14

Tax policy and budget proposals Nurturing the future of Hong Kong 2013 -14Composition of the HKICPA Taxation Faculty Executive Committee 2012 Chair: Florence Chan Deputy Chair: Anthony Tam Members: Br ...

發布日期: 2013-01-17

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budget-proposals-2013-14

發布日期: 2013-01-17

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0417

友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...

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CPA for NGO workshop (29 Sept 2017)_FINAL

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1_500_r

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180917_President_Dinner_e-card_pdf

ec ') --- c..--The President of the Hong Kong Institute of Certified Public Accountants requests the pleasure of your company to the Distinguished speaker: Date: 17 September 2018, Monday Time: 6 ...

發布日期: 2018-08-02

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Comment Letters

Comment Letters Clarify the Applicability of Provision in Part C

發布日期: 2017-05-05

Comment Letters

Comment Letters Clarify the Applicability of Provision in Part C

發布日期: 2017-05-05

AIG pamphlet_rv

Athletics Interest Group Proposed activities: Health & Fitness Training Programme a. Walking and jogging classes b. Health-care seminar c. Circuit training Theme Hiking Trip a. Eco tours b. Cultur ...

發布日期: 2010-08-05

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qpchina_091013SC

QP 1 QP QP 3 QP QP QP QP QP QP 5 QP QP 7 QP 6 QP 6 6 12 2 18 QP 4 QP 3 QP 9 A B C ...

發布日期: 2010-07-22

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CPM_flow

Order form cheque Order form pay-in-slip Hybrid (post) (fax) Payment Verification? Hybrid C/S Printer Customer (E-mail) Yes No Customer Yes No (E-mail acknowledgment) Order Ready? (Status follow up ...

發布日期: 2009-08-26

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01-Contents

Hong Kong Society of Accountants !"# 1 Contents The Council and Secretariat President’s Statement Highlights Five-year Summary (1995 -2000) Report of the Council for 2000 Corporate Governance Sta ...

發布日期: 2000-11-21

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CO-rewrite - non transitional QA

Question A1c For the purposes of gaining an exemption from including a business review in the Answer Section 564 sets out the meaning of a "special resolution" and contains details of the pr ...

AML Guidelines revisedfor Gazettal May 2023 Final_1

AML Guidelines revisedfor Gazettal May 2023 Final_1 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 ...

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AML Guidelines revisedfor Gazettal May 2023 Final Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 2 ...

ETS-FE

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發布日期: 2017-10-09

25-10-13_ModuleB Part 2

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發布日期: 2013-11-14

20121011_module_a_part1

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發布日期: 2012-10-10

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rfi_pir

IFRS Standard Request for Information December 2020 Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Co ...

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Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Code of Ethics for Professional Accountants Chapter A COE Chapter A Revised December 2020 This pronouncement ...

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ED-FairValueMeasurement

Fair Value Measurement Comments to be received by 28 September 2009 May 2009 Exposure Draft ED/2009/5Exposure Draft FAIR VALUE MEASUREMENT Comments to be received by 28 September 2009 ED/2009/5This ex ...

發布日期: 2009-05-27

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HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

pn1013

PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...