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CP_offered_byCPA_Firms_Jun15

1 Guidelines and Procedures for Accreditation/Re-accreditation of Conversion Programmes commissioned by CPA Firms 1. Purpose To ensure that the programme provider has possessed the required expertise ...

發布日期: 2015-06-30

File Type: pdf | Size: 311 KB

41st-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 41st Annual General Meeting held on Friday, 13 December 2013 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

發布日期: 2014-02-24

File Type: pdf | Size: 176 KB

legco-reduction-oto-fees

3 October 2013 By email (cb1@legco.gov.hk) and by hand Your Ref.: CB1/SS/12/12 Our Ref.: RIFEC, M90966 Hon Wong Ting-kwong, SBS, JP Chairman, Subcommittee on Proposed Resolutions under the Bankruptcy ...

發布日期: 2013-10-04

File Type: pdf | Size: 174 KB

key_personal_skillsoftheFD

accountancY ireland october 2011 vol.43 no.5 18 finance s Ireland and the rest of the world continue to grapple with news of further economic crisis three years on from the collapse of Lehmans, Financ ...

發布日期: 2011-11-10

File Type: pdf | Size: 2 MB

s111107f

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

發布日期: 2011-09-19

File Type: pdf | Size: 562 KB

1112-1

Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

發布日期: 2011-08-08

File Type: pdf | Size: 179 KB

0202-1

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

發布日期: 2011-08-01

File Type: pdf | Size: 204 KB

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 ...

發布日期: 2011-07-28

File Type: pdf | Size: 155 KB

37th-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 37th Annual General Meeting held on Friday, 11 December 2009 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

發布日期: 2010-04-16

File Type: pdf | Size: 17 KB

eric-order

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 Di ...

發布日期: 2010-03-15

File Type: pdf | Size: 38 KB

ccif-order

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

發布日期: 2010-03-10

File Type: pdf | Size: 206 KB

ckk-order

1 Proceedings No.: D-08-0312H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the ...

發布日期: 2010-01-26

File Type: pdf | Size: 20 KB

sem-wb-sm-nov-dec

Well-being and Stress Management in the Workplace (Information seminar) The Hong Kong Institute of CPAs and CABA (the benevolent association for members of the ICAEW) proudly present this series of in ...

發布日期: 2009-10-22

File Type: pdf | Size: 245 KB

s091102-s1216

發布日期: 2009-10-14

File Type: pdf | Size: 276 KB

CF_Submission-ED

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

發布日期: 2008-09-24

File Type: pdf | Size: 58 KB

IASB_EB

14 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON PRELIMINARY VIEWS ON AMENDMENTS TO IAS 19 EMPLOYEE BENEFITS Co ...

發布日期: 2008-05-15

File Type: pdf | Size: 48 KB

I2C-IASB-EB

發布日期: 2008-05-15

File Type: pdf | Size: 48 KB

Submission_20-12-2004

Our Ref.: C/CGC&PAIBC, M32103 20 December 2004 The Hon. Bernard Chan, Chairman of the Panel on Financial Affairs, Legislative Council Secretariat, 3rd floor, Citibank Tower, 3 Garden Road, Central ...

發布日期: 2004-12-28

File Type: pdf | Size: 149 KB

0305

Page 1 of 3 Financial Accounting Standards Committee Meeting summary – May 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 14 May 2003. Present at the Committee’s meetin ...

發布日期: 2003-06-24

File Type: pdf | Size: 30 KB

FRSCMS-May

發布日期: 2003-06-24

File Type: pdf | Size: 30 KB

29112002

-1 – BY FAX AND BY POST (2537 1071) Our Ref.: C/CGC, M15862 29 November 2002 Secretary, Expert Group to Review the Operation of the Securities and Futures Market Regulatory Structure, Room 716, Centra ...

發布日期: 2003-05-15

File Type: pdf | Size: 341 KB

291102

BY FAX AND BY POST (2537 1071) Our Ref.: C/CGC, M15862 29 November 2002 Secretary, Expert Group to Review the Operation of the Securities and Futures Market Regulatory Structure, Room 716, Central Gov ...

發布日期: 2002-12-20

File Type: pdf | Size: 339 KB

Module B (Dec 12)_Question

Module B (Dec 12)_Question Module B (December 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 144 KB

D_WK1_Guidance Notes (Dec10)_2

D_WK1_Guidance Notes (Dec10)_2 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 150 KB

D_WK1_Guidance Notes (Dec10)_1

D_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 150 KB

D_WK1_Guidance Notes (Dec10)

D_WK1_Guidance Notes (Dec10) Guidance Notes Module D (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 150 KB

609th_200721

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File Type: pdf | Size: 326 KB

update 274

i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...

File Type: pdf | Size: 778 KB

Panelists_Report_Mod_A_(Jun_18)_Final

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File Type: pdf | Size: 217 KB

2ms

Page 1 of 4 SUMMARY OF MEETING WITH THE HKICPA FINANCIAL INSTRUMENTS ADVISORY PANEL IASB Discussion Paper on Financial Instruments with Characteristics of Equity Date: 26 October 2018 Time: 9:30 am – ...

File Type: pdf | Size: 211 KB

CP_offered_byCPA_Firms_Jun15

File Type: pdf | Size: 312 KB

Dec 2018

Convertible bonds (CBs) are financial instruments that, in their simplest form, contain a debt component and an option for the bondholders to convert the bonds into equity of the underlying entity. Th ...

File Type: pdf | Size: 61 KB

608th_200622

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File Type: pdf | Size: 320 KB

1318C_DC order_13Feb2019_edited

Proceedings No. D-17-1318-C IN THE MATTER OF A Complaint made under Section 34(1A) and 34(1AA) of the Professional Accountants Ordinance, Cap.50, Laws of Hong Kong ("PAO") and referred to th ...

File Type: pdf | Size: 191 KB

saptor

1 DRAFT – To be approved by the FRSC at the FRSC meeting in February Sustainability Advisory Panel Terms of Reference Establishment of a Sustainability Advisory Panel 1. In light of the progress in su ...

File Type: pdf | Size: 167 KB

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

q5 Can E&C entities continue to recognise revenue using the stage of completion method under HKAS 11? To reflect the entity's activity for the reporting period, HKAS 11 required revenue and ex ...

發布日期: 2019-07-15

i2c-ed-pn610

1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...

發布日期: 2009-12-01

File Type: pdf | Size: 551 KB

t4c20

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...

File Type: pdf | Size: 669 KB

4c20

File Type: pdf | Size: 667 KB

reporteco

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...

File Type: pdf | Size: 450 KB

11clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...

File Type: pdf | Size: 649 KB

11mkr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...

File Type: pdf | Size: 665 KB

SpecialistProgTaxationFlyer2024_Full Set

www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...

File Type: pdf | Size: 5 MB

CPA Beats

is a fortnightly well-being newsletter featuring the Institute’s sports and recreation events and tips promoting work life-balance. CPA Beats

發布日期: 2020-12-24

sa26522

COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and M ...

File Type: pdf | Size: 387 KB

budget_proposals2003

-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...

發布日期: 2002-12-10

File Type: pdf | Size: 270 KB

Benefits and services

The Institute makes being a member worth it. Here are some of the offerings our members can enjoy.

發布日期: 2018-10-21

ed_forests

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Forests EXPOSURE DRAFT Comments on this Exposure Draft are invited before 15 February 2013. All replies may be put on public record unless co ...

發布日期: 2012-11-12

File Type: pdf | Size: 233 KB

ed_bcdgi

Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...

File Type: pdf | Size: 297 KB

ref20022

Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Ob ...

File Type: pdf | Size: 647 KB

ed_sp_reports

ED of HKICPA Discussion Paper “Requests For Special Purpose Reports” May 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “REQUES ...

發布日期: 2006-05-06

File Type: pdf | Size: 321 KB

File Type: pdf | Size: 1 MB

Outside in

A move from external to internal auditing allowed Janet Wong, Senior Analyst, Internal Audit for The Estée Lauder Companies, to make the most of her skills.

發布日期: 2021-04-14

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CP_offered_byCPA_Firms_Jun15

41st-minutes

legco-reduction-oto-fees

key_personal_skillsoftheFD

s111107f

1112-1

0202-1

0119-1

37th-minutes

eric-order

ccif-order

ckk-order

sem-wb-sm-nov-dec

s091102-s1216

CF_Submission-ED

IASB_EB

I2C-IASB-EB

Submission_20-12-2004

0305

FRSCMS-May

29112002

291102

Module B (Dec 12)_Question

D_WK1_Guidance Notes (Dec10)_2

D_WK1_Guidance Notes (Dec10)_1

D_WK1_Guidance Notes (Dec10)

609th_200721

update 274

Panelists_Report_Mod_A_(Jun_18)_Final

2ms

CP_offered_byCPA_Firms_Jun15

Dec 2018

608th_200622

1318C_DC order_13Feb2019_edited

saptor

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

i2c-ed-pn610

t4c20

4c20

reporteco

11clr

11mkr

SpecialistProgTaxationFlyer2024_Full Set

CPA Beats

sa26522

budget_proposals2003

Benefits and services

ed_forests

ed_bcdgi

ref20022

ed_sp_reports

ed_sp_reports

JudgesReport221124_Final

Mr Money

Accounting for taste

16Sept2021

Outside in