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2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

發布日期: 2001-05-07

File Type: pdf | Size: 50 KB

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

發布日期: 2001-05-07

File Type: pdf | Size: 50 KB

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

File Type: pdf | Size: 3 MB

COES5002018

Professional Ethics in Liquidation and Insolvency COE Chapter E Section 500 Revised July 2020, January 2022 Code of Ethics for Professional Accountants Chapter E Section 500 CODE OF ETHICS FOR PROFESS ...

發布日期: 2019-03-25

File Type: pdf | Size: 414 KB

Module D _20140604 handouts

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...

發布日期: 2014-06-16

File Type: pdf | Size: 2 MB

Status report 2013c

準則趨同的更新文件（2014年4月7日）在前次2013年7月8日的更新文件中，已报告中国财政部（下称〝财政部〞）因应香港财务报告准则于2013年生效的新订准则，正在更新中国企业会计准则，以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿，并邀请公众发表意见。香港会计师公会（下称〝公会〞）一直与财政部保持联系，了解新修订中国企业会计准则的发布日期。财政部告 ...

發布日期: 2014-04-23

File Type: pdf | Size: 475 KB

tls070913

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

發布日期: 2013-08-02

File Type: pdf | Size: 3 MB

Tax_Bulletin_2007

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...

發布日期: 2007-12-20

File Type: pdf | Size: 215 KB

2021_2nd runner up

The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...

File Type: pdf | Size: 695 KB

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

File Type: pdf | Size: 858 KB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

發布日期: 2013-09-02

File Type: pdf | Size: 894 KB

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

發布日期: 2019-03-25

File Type: pdf | Size: 422 KB

20121206_ModuleC_Essay

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發布日期: 2012-12-18

File Type: pdf | Size: 3 MB

ETS-FE

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發布日期: 2018-04-06

File Type: pdf | Size: 1022 KB

ETS-FE

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發布日期: 2018-04-06

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training_guidelines

Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing legal framework 3 2.2 Agreed principles 4 ...

發布日期: 2002-04-23

File Type: pdf | Size: 2 MB

ETS-FE

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 ...

File Type: pdf | Size: 960 KB

ETS-FE

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File Type: pdf | Size: 960 KB

positionpaper2017

Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...

發布日期: 2017-01-09

File Type: pdf | Size: 6 MB

positionpaper4Jan17

發布日期: 2017-01-03

File Type: pdf | Size: 6 MB

1_101

1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...

發布日期: 2019-03-25

File Type: pdf | Size: 153 KB

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

發布日期: 2019-03-25

File Type: pdf | Size: 853 KB

Exam Technique Seminar_Module A

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發布日期: 2015-11-09

File Type: pdf | Size: 3 MB

SSG_201314_2ndrunnerup

Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...

發布日期: 2014-10-23

File Type: pdf | Size: 1 MB

tts1301_03

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

發布日期: 2013-01-25

File Type: pdf | Size: 2 MB

J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

File Type: ppt | Size: 698 KB

Important Note to Candidates - Capstone Final Examination (December 2023 Session - Hong Kong Location)

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發布日期: 2023-11-13

Associate level examination results of the June 2022 Session

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發布日期: 2022-08-25

MPS M12-Part I Dec 2021

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發布日期: 2021-11-04

M5 MPS Jun 2022

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發布日期: 2021-04-22

update014

Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 192 KB

Learning Resources

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發布日期: 2019-01-11

t_1

Timetable for Financial Controllership Programme 2018 (June to December 2018) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 16 June 2018 Cliftons Day 2 23 June 201 ...

發布日期: 2018-10-02

File Type: pdf | Size: 23 KB

t_2

發布日期: 2018-10-02

File Type: pdf | Size: 23 KB

r5fee

(Revised in Oct 2024) 2025 FEE SCHEDULE Form R-5 Application for advancement to fellowship One-off application fee Annual fee Total payment HKD HKD HKD Application for advancement to fellowship (Form ...

發布日期: 2018-07-26

File Type: pdf | Size: 148 KB

FCP2019 timetable

發布日期: 2018-06-11

File Type: pdf | Size: 18 KB

Case 2

1 Additional ppts for FCCP Day 2 (Generally Accepted Management Principles -Overview） Extract from The Business “MindFrame” “The General Truth of Business” Redefining Business Management Knowledge Bal ...

發布日期: 2018-03-19

File Type: pdf | Size: 184 KB

t

Timeable for Financial Conrollership Programme (May to October 2017) Module Training Day Date Venue 1. Management Competency Development (Part 1) Day 1 13 May 2017 HKICPA Day 2 27 May 2017 HKICPA 2. A ...

發布日期: 2017-09-20

File Type: pdf | Size: 18 KB

Programme for new members_NMC2017

Hard work pays off. Let's celebrate your achievement! You are cordially invited to the NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since April 2016) Saturday, 20 May 2017 3:00pm – ...

發布日期: 2017-05-05

File Type: pdf | Size: 139 KB

Terms and Conditions of Degaussing Service Promotion_20160920

Terms and Conditions 1. This promotional service is provided for all HKICPA members, International Affiliates, GAA members, registered students ("eligible users") in the period 20 Sep 2016 – ...

發布日期: 2016-09-20

File Type: pdf | Size: 31 KB

Programme for new member 2016

NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since May 2015) Date: Time: 21 May 2016, Saturday 3:00 p.m. – 5:00 p.m. Venue: Hong Kong Institute of CPAs 27th Floor, Wu Chung House, 213 ...

發布日期: 2016-04-07

File Type: pdf | Size: 107 KB

YMSC151107_programme

Version: 151102 Career conference: Career Breakthrough Date: 7 November 2015, Saturday Venue: Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Time: 2:0 ...

發布日期: 2015-11-03

File Type: pdf | Size: 98 KB

Terms and Conditions of Degaussing Service Promotion_20150917

Terms and Conditions 1. This promotional service is provided for all HKICPA members, International Affiliates, GAA members, registered students ("eligible users") in the period 1 Sep 2015 – ...

發布日期: 2015-09-17

File Type: pdf | Size: 31 KB

Terms and Conditions of Degaussing Service Promotion_20150917.p

Terms and Conditions 1. This promotional service is provided for all HKICPA members, International Affiliates, GAA members, registered students ("eligible users") in the period 1 Sep 2015 – ...

發布日期: 2015-09-17

File Type: pdf | Size: 31 KB

Programme_2015

NNeeww MMeemmbbeerrss CCoocckkttaaiill (For members admitted since May 2014) Date: Time: 16 May 2015, Saturday 3:00 p.m. – 5:00 p.m. Venue: 27th Floor, Wu Chung House, 213 Queen's Road East, Wanch ...

發布日期: 2015-04-16

File Type: pdf | Size: 261 KB

Song list

Live Jam Night – 2 May 2015 Song List Eason Chan (陳奕迅) Joey Yung (容祖兒) 1. 阿牛1. 怯2. 淘汰2. 借過3. 歲月如歌3. 心病4. 單車4. 啜泣5. 浮誇5. 抱抱6. 沙龍6. 心淡7. Shall We Talk 7. 爭氣8. 防不勝防8. 煙霞9. 送院途中9. 痛愛10. 低待動物10. 分身術11. 黃金時 ...

發布日期: 2015-03-19

File Type: pdf | Size: 135 KB

mem_practice_sponsorship

ANNUAL DINNER 2014 Monday, 8 December Sponsorship Form (please return on or before 14 November 2014) To: Corporate and Mainland Affairs Department, Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2014-09-25

File Type: pdf | Size: 124 KB

Structure and syllabus

Examination papers Mock Examination HKDSE BAFS examination Paper 1(A) Compulsory part – Accounting strand Paper 1(B) Compulsory part – Business Management strand Paper 2(A) Elective part – Accounting ...

發布日期: 2014-01-19

IFRS Regional Policy Forum 2013

The 7th IFRS Regional Policy Forum was held in Hong Kong on 5-6 June 2013. Materials relating to the Forum can be accessed at the links below. Agenda Day 1 & Day 2 Programme Programme Brochure Ope ...

發布日期: 2013-06-06

Programme for new member 2013

CCoocckkttaaiill RReecceeppttiioonn ffoorr NNeeww MMeemmbbeerrss Come and join the new members cocktail which is specially organised for members admitted since June 2012. Date: Time: 11 May 2013, Satu ...

發布日期: 2013-04-11

File Type: pdf | Size: 224 KB

A - Methodologies

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction • Presentation • Group discussion 2. ...

發布日期: 2012-03-27

File Type: pdf | Size: 96 KB

jp-Jul

Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and registered students Offffers Entitle to become Joy & ...

發布日期: 2011-07-04

File Type: pdf | Size: 79 KB

event

Prospective CPA Issue No. 51 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. September 2009 September 2009 Date Events 30 September E – Module preparation seminar for modu ...

發布日期: 2009-09-29

File Type: pdf | Size: 158 KB

event

Prospective CPA Issue No. 50 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. August 2009 September 2009 Date Events 3 September Q – Information session for enhanced QP 9 S ...

發布日期: 2009-08-28

File Type: pdf | Size: 158 KB

P091008

商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年10月8日至11月5日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5堂, 共12小時導 ...

發布日期: 2009-08-27

File Type: pdf | Size: 78 KB

event

發布日期: 2009-04-20

File Type: pdf | Size: 154 KB

Convergence of Auditing Standards between Mainland and Hong Kong

Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Elaboration on the background to the comparison project and the comparison process Annex II to the Joint Declar ...

發布日期: 2009-03-24

P090416

商貿普通話課程Programme Code: 目標加強日常會話與基本專業詞匯；以及進一步糾正學員發音及改善表達能力，提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009 年4 月16 日至5 月14 日(逢星期四) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -9:00 p.m.) 課程時數/專業進修小時5 堂, 共 ...

發布日期: 2009-03-23

File Type: pdf | Size: 126 KB

P090416

發布日期: 2009-03-23

File Type: pdf | Size: 126 KB

Financial Reporting

Accounting Bulletins No. Subject Issue Date AB 3 (Revised) Guidance on disclosure of directors' remuneration 6/2019 AB 4 Guidance on the Determination of Realised Profits and Losses in the Context ...

發布日期: 2009-03-18

luncheon enrolment_form

Hong Kong Institute of Certified Public Accountants QP Case Analysis Competition 2007 and Luncheon with CPAs REGISTRATION FORM Date 17 November 2007, Saturday Time 9:30 a.m. – 3:30 p.m. Venue 27/F, Wu ...

發布日期: 2007-10-04

File Type: pdf | Size: 53 KB

calendar

January 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...

發布日期: 2006-01-11

File Type: pdf | Size: 2 MB

calendar

December 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 22 23 24 29 30 31 18 19 20 21 25 26 27 28 Seminar on "Hong Kong Tax Update" P Modules B &am ...

發布日期: 2005-12-06

File Type: pdf | Size: 473 KB

040227fsig_2

-2 -Financial Services Interest Group – Tour Visit to Macau Financial Sectors Date: 27 February 2004, Friday Time: 8:30a.m. to 5:30p.m. Programme: 8:30a.m. Assemble at the entrance of the departure ar ...

發布日期: 2004-02-09

File Type: pdf | Size: 90 KB

Circular1310_tommykan (rv)

Circular1310_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, PGA for beginner, intermediate and advanced levels. Mr. Kan, former golf professional o ...

File Type: pdf | Size: 67 KB

Terms and Conditions of Degaussing Service Promotion (revised)

Terms and Conditions of Degaussing Service Promotion (revised) Terms and Conditions 1. This promotional service is provided for all HKICPA members, International Affiliates, GAA members, registered st ...

File Type: pdf | Size: 247 KB

051017Q&A

051017Q&A “律識” 2005年1017 2005年1017了"律識"了律行北律律理黎女說量律行論見律見 1. 了連了不兩力不力不行不 2. 了1000不什不不行理理領例 3. 了宅樓列理不行e.g. 行理 4. 領金25%行行理了理理理行 1 5. 領樓 ”金 6. 臨不臨不臨不不臨更領 7. 年不 8. 不50年不不領 9. 理 (1 ...

File Type: pdf | Size: 130 KB

Circular1404_tommykan (rv)_1

Circular1404_tommykan (rv)_1 The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professio ...

File Type: pdf | Size: 70 KB

Circular1404_tommykan (rv)

Circular1404_tommykan (rv) The Golf Interest Group (GIG) has organised golf training lessons with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professiona ...

File Type: pdf | Size: 70 KB

web_Joy&Peace_2011 _special promotion in July_

web_Joy&Peace_2011 _special promotion in July_ Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and regi ...

File Type: pdf | Size: 78 KB

Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland

Q3 上年度是指日曆年度前一年的 1 月 1 日至 12 月 31 日。事務所上年度在中國內地進行臨時執業活動的，要在 5 月 31 日之前報備前述期間的全部臨時執業活動。註：臨時執業業務報告表（附表 4）《暫行規定》第十條："在中國內地臨時執業的境外會計師事務所應當在每年 5 月 31 日之前，向臨時執業許可証頒發機關報備上年度臨時執業業務報告表（附表 4）。向省級財政部門報備 ...

發布日期: 2019-04-26

4AB

1 From: Sent: To: Subject: Follow Up Flag: Flag Status: info on behalf of HKAB 2022年5月5日星期四12:04 P.T. Comment Letter HKICPA’s Invitation to Comment on IFRS Interpretations Committee Tentative Agenda D ...

File Type: pdf | Size: 416 KB

CO-rewrite - non transitional QA

Question A3 Disclosure of principal activities What information Answer Section 390(1)(b) states that the directors' report must contain the principal activities of the company in the course of the ...

發布日期: 2019-04-18

pr_ias1def

2020/5/5 IFRS -IASB proposes deferring IAS 1 amendments’ effective date due to covid-19 https://www.ifrs.org/news-and-events/2020/05/classification-of-liabilities-deferral-exposure-draft/1/1 04 May 20 ...

File Type: pdf | Size: 70 KB

CPD requirements

My job requires me to coach my staff on a daily basis Can I claim CPD hours from coaching my staff My job requires me to coach my staff on a daily basis, can I claim the CPD hours? No. Normal work act ...

發布日期: 2024-05-26

Students of HKIAAT/ JES

I understand there is special concession for those AAT members who were on the HKIAAT Member Registe Such AAT members will need to register with the Institute for taking examinations under the QP. The ...

發布日期: 2024-05-27

CPD requirements

How many CPD hours does a member need to complete According to Statement 1.500 , all members are required to complete a total of 120 hours of relevant CPD activity in each rolling three-year period, o ...

發布日期: 2024-05-26

2024

webcasts Webcasts Item Date of issue Title -8 22 October E-learning: Hong Kong Risk-based Capital: Key Features, Par Fund Management and Implementation Issues (Part 1) (1.5 CPD hours) 2024-7 9 Octobe ...

發布日期: 2024-01-09

hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

File Type: pdf | Size: 606 KB

MC Jun 2018 Question

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發布日期: 2019-02-15

File Type: pdf | Size: 274 KB

Module D Dec 2018Question

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發布日期: 2019-02-15

File Type: pdf | Size: 154 KB

SCPD18101001_HandoutToParticipants

Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...

發布日期: 2018-10-04

File Type: pdf | Size: 1 MB

Paper04

Page 1 of 5 PAPER: 04Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and ha ...

發布日期: 2018-08-30

File Type: pdf | Size: 86 KB

0726

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 July 2018 Attendance HKICPA representatives Gary Stevenson, Member, Financial Reporting Standards Committee (FR ...

發布日期: 2018-08-23

File Type: pdf | Size: 258 KB

0726old

發布日期: 2018-08-15

File Type: pdf | Size: 259 KB

p02

Page 1 of 5 PAPER: 02 Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and h ...

發布日期: 2018-07-23

File Type: pdf | Size: 72 KB

faqs12it

Page 1 of 5 The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the ...

發布日期: 2018-06-19

File Type: pdf | Size: 280 KB

handouts_old

-1-房地產、基建及建造業興趣小組晚間研討會日期： 2017年11月15日(星期三) 時間：晚上6:30 – 8:00 地點: 香港皇后大道東213號胡忠大廈27樓講者：中華太極智慧學院院長楊雲中先生題目：太極文化·養生·減壓世界上最完美的運動-太極拳，將氣功，武術，體操，哲學，文化，技擊，健身等融為一體的運動。不僅是中華傳統武術的魁寶，更是中華傳統文化的精髓！她發源於中國 ...

發布日期: 2017-11-09

File Type: pdf | Size: 257 KB

DC order_ Chan Wone Yee _7 Jun 2017_edited

IN T}in MATTER OF A Complaint made under by-law 34(2) of the Professional Accountants B -Laws B -Laws (Cap. 50A) (the "By-Laws") BETWEEN Chan Wone Yee (registered student no. : SO38498) Befo ...

發布日期: 2017-06-29

File Type: pdf | Size: 354 KB

FE June 2016 Paper I Panelists Report_Final

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發布日期: 2016-08-16

File Type: pdf | Size: 222 KB

order-1121P

1 Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

發布日期: 2016-02-29

File Type: pdf | Size: 21 KB

FE December 2015 Paper I Panelists Report_Final

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發布日期: 2016-02-18

File Type: pdf | Size: 240 KB

JHC ppt

Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...

發布日期: 2015-12-28

File Type: pdf | Size: 6 MB

order-reason-1122

Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

發布日期: 2014-11-28

File Type: pdf | Size: 48 KB

CPA Football Competition 2014-2015

CPA Football Competition 2014 -15 Dates : Saturday, 8 November 2014 (1st match) Matches will be held in the weekends commencing November. The completion of competition is subject to the number of team ...

發布日期: 2014-09-23

File Type: pdf | Size: 346 KB

Module A Dec 2014

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2014-08-08

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04052014tls

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2014-04-03

File Type: pdf | Size: 482 KB

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