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update054

Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...

發布日期: 2019-03-25

File Type: pdf | Size: 633 KB

ETS_Module A_final

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 ...

發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

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發布日期: 2019-01-10

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MPS_Module D_Part 2_Upload

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 purposes and s ...

發布日期: 2016-05-04

File Type: pdf | Size: 1 MB

Part 2

Accountability and Audit: Internal Controls -Sound and effective controls Copyright February 2014 Hong Kong Institute of CPAs. All rights reserved. Accountability and Audit: Internal Controls -Sound ...

發布日期: 2014-06-11

File Type: pdf | Size: 277 KB

CIESreport

Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...

發布日期: 2009-03-13

File Type: pdf | Size: 89 KB

CIESreport

發布日期: 2009-03-13

File Type: pdf | Size: 89 KB

ed-pn1013

ED/PN 1013 (June 2003) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE – EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Account ...

發布日期: 2003-06-06

File Type: pdf | Size: 45 KB

ed-pn1013

發布日期: 2003-06-06

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1412Paper 2Annex 22

Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 1 of 16 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meet ...

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MPS_Module D_Part 2_Upload

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ETS_Module A_final

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Precautionary Measures at the Examination Centres (Dec 2020 - Hong Kong)

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發布日期: 2020-10-28

1_202

1.202 (April 99) 1 STATEMENT 1.202 PROFESSIONAL ETHICS DESCRIPTIONS (Issued May 1984; revised April 1999) THE STATEMENT 1. Clauses 22 and 25 of the Professional Accountants By-Laws, Cap.50, provide th ...

發布日期: 2019-03-25

File Type: pdf | Size: 93 KB

Module C LP Summary of Changes 2017

Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...

發布日期: 2017-09-07

File Type: pdf | Size: 128 KB

SAT_2015_EN_extracted

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...

發布日期: 2017-03-24

File Type: pdf | Size: 357 KB

ApplicationForm_Jun2016_v2

Name : Student/Membership No. : Email : Tel (Mobile) : MPS -Part I (Please tick "" the box "" to indicate which seminar you wish to enrol) Module Date Time Enrolment deadline Modu ...

發布日期: 2016-04-06

File Type: pdf | Size: 154 KB

ApplicationForm_Jun2016_0229

Name : Student/Membership No. : Email : Tel (Mobile) : MPS -Part I (Please tick "" the box "" to indicate which seminar you wish to enrol) Module Date Time Enrolment deadline Modu ...

發布日期: 2016-03-08

File Type: pdf | Size: 155 KB

ApplicationForm_Dec2015_MPS

Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...

發布日期: 2015-09-24

File Type: pdf | Size: 172 KB

proquest-db-guideline-v1

\\netapp2\IT_SECTION_DATA\HKSA Website\HKSA WebSite Updating\recent\5715 Annie Lee Library Electronic Resources\Proquest User Guide -1.doc 1 Hong Kong Institute of CPAs Library Proquest Database User ...

發布日期: 2009-08-31

File Type: pdf | Size: 905 KB

I090106

Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...

發布日期: 2008-12-04

File Type: pdf | Size: 184 KB

I090106

發布日期: 2008-12-04

File Type: pdf | Size: 184 KB

annual_meeting_2005

Our Ref.: C/TXP(1), M/NC 26 October 2004 To: All Member Practices Dear Member Practice, Annual Meeting with the Commissioner of Inland Revenue Representatives of the Institute’s Taxation Committee wil ...

發布日期: 2004-10-26

File Type: pdf | Size: 63 KB

Web-login-account

Last update: 28 September 2017 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ..................... ...

File Type: pdf | Size: 647 KB

M-M&C

M-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 ...

File Type: pdf | Size: 93 KB

Web-login-account.pdf

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AppForm_MPS_Dec18

Application Form Module Preparation Seminars on QP Modules (December 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which ...

File Type: pdf | Size: 112 KB

O-M&C

O-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 ...

File Type: pdf | Size: 94 KB

update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

發布日期: 2016-09-15

File Type: pdf | Size: 3 MB

Module A Supplement 20162

發布日期: 2016-09-15

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Module A Supplement 20162

發布日期: 2016-09-15

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ED_IASB_SME

February 2007 SMEs EXPOSURE DRAFT OF A PROPOSED IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 International Accounting Standards BoardExposure Draft INTERNATIONAL ...

發布日期: 2007-02-15

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ED-IASB-SME

發布日期: 2007-02-15

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smefrf2019

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...

發布日期: 2019-03-25

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Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

發布日期: 2007-04-26

File Type: pdf | Size: 875 KB

ED-IASB-PVI-PartI

發布日期: 2007-04-26

File Type: pdf | Size: 875 KB

update044

Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

comparision-table-july

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2010-08-04

File Type: pdf | Size: 365 KB

rif_smerfi

IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...

File Type: pdf | Size: 397 KB

bc_bcdgi

Basis for Conclusions on 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 ...

File Type: pdf | Size: 247 KB

Module and final examination results of the June 2019 Session

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發布日期: 2019-08-22

Module and final examination results of the December 2018 Session

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發布日期: 2019-02-25

gmail

Last update: 28 September 2017 How to avoid Institute email from being delivered to your Spam/Junk mail 1. Login your Gmail email account and then click the gear icon in the upper-right corner of any ...

發布日期: 2017-09-28

File Type: pdf | Size: 217 KB

Comment Letters

Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

發布日期: 2015-05-04

Comment Letters

Comment letters Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles

發布日期: 2015-05-04

Checklist_for_returning_Dec2011

P:\STU\Workshop\Workshop 2011 12\Pre-Workshop Meeting\20112\Checklist for Returning_Dec 2011.doc Checklist for Returning Workshop Materials to HKICPA Please check off “” the following boxes as appropr ...

發布日期: 2011-11-11

File Type: pdf | Size: 55 KB

Graded competition_rules

CPA Graded Bowling Competition Total Pin Falls for all contestants Graded Average (GA) -------------------------------------------------------Total Games played by all contestants For example: 14,000 ...

發布日期: 2011-02-23

File Type: pdf | Size: 43 KB

bo-rules

Grading Rules Total Pin Falls for all contestants Graded Average (GA) -------------------------------------------------------Total Games played by all contestants For example: 14,000 pin Graded Avera ...

發布日期: 2010-02-11

File Type: pdf | Size: 86 KB

pr-020601-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 6 February 2015) — A Di ...

發布日期: 2015-02-06

File Type: pdf | Size: 155 KB

ma0918-en

1 A Plus media alert Dear editors and reporters: Director of Audit interview The September issue of A Plus is out now, featuring an exclusive interview with David Sun about his first year of looking a ...

發布日期: 2013-09-12

File Type: pdf | Size: 196 KB

ma0918-tc

發布日期: 2013-09-12

File Type: pdf | Size: 196 KB

ed_s1

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...

File Type: pdf | Size: 287 KB

Changes to Practical Experience Framework 28 Nov 2018_R2

November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...

File Type: pdf | Size: 2 MB

Position Paper 277 MB

File Type: pdf | Size: 2 MB

Copy of Position Paper 277 MB

File Type: pdf | Size: 2 MB

update072

Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

IAS36-38

Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...

發布日期: 2002-11-22

File Type: pdf | Size: 1 MB

1139F_26 June 2018_edited

IN THE 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(3 ...

發布日期: 2018-06-27

File Type: pdf | Size: 707 KB

ed_reqview

August 2015 Comments to be received by 31 December 2015 Request for Views 2015 Agenda ConsultationAugust 2015 Request for Views: 2015 Agenda Consultation Comments to be received by 31 December 2015Dis ...

發布日期: 2015-08-12

File Type: pdf | Size: 398 KB

ias39fg-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...

發布日期: 2004-07-08

File Type: pdf | Size: 843 KB

ED1

Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...

發布日期: 2002-07-30

File Type: pdf | Size: 127 KB

QP ETS (FE)_for upload

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File Type: pdf | Size: 1 MB

pr-20160819-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

發布日期: 2016-08-19

File Type: pdf | Size: 140 KB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

發布日期: 2019-03-25

File Type: pdf | Size: 746 KB

ETS_Module A

發布日期: 2018-05-17

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ETS_Module A

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發布日期: 2018-05-17

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20130507_module_b_case

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發布日期: 2013-05-22

File Type: pdf | Size: 763 KB

20130429_module_c_part2

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Dr. Fiona Lam 29 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

發布日期: 2013-05-06

File Type: pdf | Size: 896 KB

i2c_gov

25 July 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...

發布日期: 2012-07-25

File Type: pdf | Size: 513 KB

ED-RR-Activities-Standard

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

發布日期: 2009-07-22

File Type: pdf | Size: 231 KB

ED_IFRS_5

September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...

發布日期: 2008-09-24

File Type: pdf | Size: 367 KB

ED-IFRS-5

發布日期: 2008-09-24

File Type: pdf | Size: 367 KB

HKAS07cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...

發布日期: 2004-06-14

File Type: pdf | Size: 165 KB

update 284

Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...

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Enhanced tax deduction

Enhanced Tax Deduction for Research & Development Expenditures

發布日期: 2019-10-24

Course Syllabus of PAD outreaching programme of HKFSD

Serial Serial Serial Serial Serial Serial No. No. Subject SubjectSubjectSubject Lecture Lecture Lecture Lecture Lecture Lecture Lecture TimeTimeTimeTime Practical Practical Practical Practical Practic ...

發布日期: 2017-10-18

File Type: pdf | Size: 194 KB

201406_FERCApplication Form

Application deadline: Monday, 31 March 2014 (extended) Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course ...

發布日期: 2014-03-26

File Type: pdf | Size: 208 KB

976_SET_TeacherExpressOnline_140312

NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...

發布日期: 2014-03-13

File Type: pdf | Size: 708 KB

af-final-exam

HKICPA/HKBU REVISION COURSE FOR DECEMBER 2013 FINAL EXAMINATION Objective This 37-hour revision course, to be offered by the Hong Kong Baptist University (HKBU), is to assist QP candidates to better p ...

發布日期: 2013-10-03

File Type: pdf | Size: 193 KB

af-final-exam

發布日期: 2013-10-03

File Type: pdf | Size: 193 KB

Report-2nd SMP Quick Poll-final-130116

-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...

發布日期: 2013-01-16

File Type: pdf | Size: 230 KB

ap-sufe

上海财经大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告基础会计中级财务会计I 中级财务会计II 高级财务会计I 高级财务会计II 法律(含商业法和公司法) 经济法概论单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财财务管理学I 财务管理学II 统计学/计量方法统计学管理学管理学单元C -业务鉴证审计学审计学管理信息 ...

發布日期: 2012-08-08

File Type: pdf | Size: 285 KB

rmu-ap-sufe-r

上海财经大学会计学专业课程学生/毕业生入读QP之学科规定(2010) QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告基础会计中级财务会计I 中级财务会计II 高级财务会计I 高级财务会计II 法律(含商业法和公司法) 经济法概论单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财财务管理学I 财务管理学II 统计学/计量方法统计学管理学管理学单元C -业务鉴证审计学 ...

發布日期: 2012-07-10

File Type: pdf | Size: 290 KB

er-rmu-ap-sufe

上海财经大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称(必修) 大学学科名称(选修) 单元A -财务汇报财务会计/财务报告基础会计中级财务会计I 中级财务会计II 高级财务会计I 高级财务会计II 法律(含商业法和公司法) 经济法概论单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财财务管理学I 财务管理学II 统计学/计量方法统计学管理学管理学单元C ...

發布日期: 2011-12-13

File Type: pdf | Size: 296 KB

0129-2

Proceedings No.: D-05-0154-C 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: 2011-07-28

File Type: pdf | Size: 153 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

deposit

By email and by post 2 July 2009 Our Ref.: C/RIF, M64088 Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Central, Hong Kong (Reference: DPS Review) Dear Sir ...

發布日期: 2009-07-03

File Type: pdf | Size: 53 KB

deposit

發布日期: 2009-07-03

File Type: pdf | Size: 53 KB

aptitude_test_Mar05

AT Notes (Revised in March 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under se ...

發布日期: 2005-03-21

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021031

-1 -URGENT BY HAND Your Ref.: LD20021028-00025 30 October 2002 Our Ref.: C/EPL Head – Listing, Regulation and Risk Management, Hong Kong Exchanges and Clearing Limited, 11/F, One International Finance ...

發布日期: 2002-11-25

File Type: pdf | Size: 342 KB

guidancenote

-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...

發布日期: 2002-11-15

File Type: pdf | Size: 327 KB

guidancenote

發布日期: 2002-11-15

File Type: pdf | Size: 327 KB

K_H_Lau_31-Oct-02

ent By: ; 852 2789 t.&J78; 8522789 4078 31-0ct-02 21 :01; fg. -I. Certified Public Accountan'" IS/F.. MAY MAY BUILDING, 683-681; NATHAN ROAD, MONGKOK, KOWLOON. HONG KONG. TEL.\tl : 2393-8 ...

發布日期: 2002-11-01

File Type: pdf | Size: 680 KB

280502-letter

發布日期: 2002-06-21

File Type: pdf | Size: 82 KB

280502-letter

發布日期: 2002-06-21

File Type: pdf | Size: 82 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

TFEC_IR(A)_No3_2018_submission_180620

TFEC_IR(A)_No3_2018_submission_180620 By email (bc_08_17@legco.gov.hk) and by hand 20 June 2018 Our Ref.: C/TXP, M117064 Hon. Kenneth Leung Chairman Bills Committee on Inland Revenue (Amendment) (No.3 ...

File Type: pdf | Size: 214 KB

updated

HKICPA Accounting and Business Management Case Competition 2019-20 Level 2 Competition Awardees List -Certificate of Merit School nameTeam Leader Team Member 1 Team Member 2 Team Member 3 Team member ...

File Type: pdf | Size: 504 KB

not use 4

Page 1 of 4 PAPER 5 – STAFF UPDATE AND QUESTIONS FOR HKIISG 1. This memo contains updates on, and questions for the HKIISG regarding: a) A letter from Hong Kong Federation of Insurers to the IASB; b) ...

File Type: pdf | Size: 130 KB

08Jan2019-RMU-AP _SUFE_

上海财经大学会计学院会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告基础会计中级财务会计I 中级财务会计II 高级财务会计I 高级财务会计II 法律(含商业法和公司法) 经济法概论单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财财务管理学I 财务管理学II 统计学/计量方法统计学管理学管理学单元C -业务鉴证审计学审计学 ...

File Type: pdf | Size: 334 KB

apm_egmcl

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File Type: pdf | Size: 3 MB

update082

i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

ed-revenue

November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...

發布日期: 2011-11-14

File Type: pdf | Size: 470 KB

ssap34

SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...

發布日期: 2004-05-28

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private-entities

HKFRS for Private Entities HKFRS for Private Entities Hong Kong Financial Reporting Standards Proposed to be issued on 30 April 2010 HKFRS for Private Entities is effective immediately upon release. E ...

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, IN T}{E MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap, 50) ("the FAO") and referred to the Disciplinary Committee under Section 3 ...

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MPS_C_PartI

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Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...

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Annex B CONSULTATION CONCLUSIONS – FIRST-ROUND CONSULTATION Introduction A.1 FSTB published a consultation paper on 9 July 2009 on a conceptual framework of a legislative proposal to enhance AML regul ...

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SAS 460 (August 97) 1 STATEMENT OF AUDITING STANDARDS 460 RELATED PARTIES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

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Module B (Dec 12)_Answer Module B (December 2012 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date: xx/xx/2012 To: Board of Directors From: CFO of QJ Corporation Subj ...

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HKICPA Accounting and Business Management Case Competition 2019-20 Level 1 Competition Awardees list -Certificate of Participation School NameTeam LeaderTeam Member 1Team Member 2Team Member 3Team Mem ...

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update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

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AB 3 (Revised) Revised November 2017June 2019 Guidance on Disclosure of Directors' Remuneration Accounting Bulletin 3 (Revised)ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE OF DIRECTORS' REMUNE ...

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i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

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20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

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update227

i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...

發布日期: 2019-03-25

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i Update No. 268 (Issued 14 December 2021) This update relates to the amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME- ...

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發布日期: 2018-03-14

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Establishment of Hong Kong Insurance Implementation Support Group On 12 December 2017, the Hong Kong Institute of Certified Public Accountants (HKICPA) approved the issuance of HKFRS 17 Insurance Cont ...

發布日期: 2018-01-03

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浙江财经大学会计学专业(普通会计) 学生/毕业生报考QP之课程规定备注：学生须修读上述学科/课程，以符合报考QP 的注册要求。带课程在课程设置上属选修课，在校学生修读选修课时应该优先选读切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告010010235 基础会计010030050 中级财务会计010040030 高级财务会计法律（含商业法及公司法） 440010030 经济 ...

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暨南大学会计学专业学生/毕业生报考QP之课程规定备注：学生须修读上述科目，以符合报考QP的学科要求。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告基础会计学基本财务会计中级财务会计或会计学II 高级财务会计会计学III 法律（含商业法及公司法）经济法/（或）商法单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财财务学原理公司财务/（或）公司理财统计学/计量方法统计 ...

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1 Proceedings No.: D-13-0863C 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 Disc ...

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Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

發布日期: 2015-08-18

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發布日期: 2015-07-22

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order-reasons-yau-0721

1 Proceedings No: D-12-0771H 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 Co ...

發布日期: 2015-07-22

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(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...

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Online Library Terms for usage

Access to the Institute's Online Library is available for its members and students (the "Authorized Users"). Such access requires the Authorized User to verify his/her identity by loggin ...

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order-reason-1119

Proceedings No.: D-11-0589C 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: 2014-12-02

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1 Proceedings No.: D-12-0653O IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

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1 Proceedings No.: D-10-0502S 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 Se ...

發布日期: 2014-02-12

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Proceedings No.: D-12-06530 IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

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中央财经大学会计学专业课程学生/毕业生入读QP之学科规定QP课程学科范畴大学学科名称单元A -财务汇报财务会计/财务报告会计学基础中级财务会计高级财务会计法律(含商业法和公司法) 国际商法单元B -企业财务管理/成本会计成本会计管理会计学财务管理/公司理财财务管理学统计学/计量方法概率论与数理统计管理学管理学原理单元C -业务鉴证审计学审计学管理信息/会计信息系统会计电算化商业伦理与会计职业道德审 ...

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Insolvency Preparatory II 2012 The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2012. The course will be held on five Saturday afternoons ...

發布日期: 2012-06-14

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Insolvency Preparatory I 2012 (Re-run) The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory I. The course will run through five Saturdays commenc ...

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By email and by post 17 February 2012 Our Ref.: C/RIF, M81820 Ms. Meena Datwani Chief Executive Officer Hong Kong Deposit Protection Board 78/F., Two International Finance Centre 8 Finance Street Cent ...

發布日期: 2012-03-20

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IN THE MATTER OF a complaint against the Respondent, a professional accountant, made under section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

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1130-2

Proceedings No.: D-05-0149C IN THE MATTER OF Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") BETWEENThe REGISTRAR OF THE HONG KONG INSTIT ...

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Proceedings No.: D-08-0354H IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

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CHARTECH ISSue 167 August/September 2010 15 FEATURES Prac tic es – top technolo gy tips Th ree prac tic es sha re their tips Introduction Are you a technology leader or follower? Is IT something you ...

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1 New Books in Library (Apr 2010) Auditing and Assurance Title /Author: Auditing and assurance services : an integrated approach /Randal J. Elder, Mark S. Beasley, Alvin A. Arens Publisher: Upper Sadd ...

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[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

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TC_IR021109

By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...

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P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AS update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...

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1 DRAFT INTERPRETATION HKAS-INT – 13 Jointly Controlled Entities -Non-Monetary Contributions by Venturers Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statemen ...

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CRITICAL ANALYSIS An ineffective CPA might think, ‘I just follow the rules. It is not my job to think critically.’ However, nothing is further from the truth. How well you apply the skills of critical ...

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暨南大学管理学院会计学专业学生/毕业生报考QP之课程规定备注：学生须修读上述科目，以符合报考QP的学科要求。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告基础会计学基本财务会计中级财务会计或会计学II 高级财务会计会计学III 法律（含商业法及公司法）经济法/（或）商法单元B -企业财务管理/成本会计成本会计管理会计财务管理/公司理财财务学原理公司财务/（或）公司理财统计学/计量 ...

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浙江财经大学会计学院会计学专业(普通会计) 学生/毕业生报考QP之课程规定备注：学生须修读上述学科/课程，以符合报考QP的注册要求。带课程在课程设置上属选修课，在校学生修读选修课时应该优先选读切勿漏选。QP课程学科范畴学科名称单元A -财务汇报财务会计/财务报告010010235 基础会计010030050 中级财务会计010040030 高级财务会计法律（含商业法及公司法） 440010030 ...

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EC20230713257

1 Minutes of the 257th meeting of the Ethics Committee held on Friday, 13 July 2023 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Qu ...

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HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...

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Module D 6th Edition Learning Pack_Part 1

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update127

i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...

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Exam Technique Seminar_Module B

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20130425_module_d_part2

Module Preparation Seminar (Part II) for Module D on Taxation Speaker Ms. Angela Nip 25 April 2013 Module Preparation Seminar (June 2013) Major or Difficult Syllabus Topics (Part II) Prepared by Angel ...

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26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...

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Submission_IASB_Preliminary_views_Insurance

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB D ...

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15 October October October October October October 2019 Dear Dear Dear Dear memberemberember embers, CPD compliance for the period ending 30 November 2019 compliance for the period ending 30 November ...

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i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...

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1 20 February 201 February 201 February 201February 201February 201February 201 February 2018 Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC ...

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order-20121026

1 Proceedings No.: D-11-0542P 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 Se ...

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ed_ias1

March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...

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D-11-0542P

Proceedings No.: 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 Se ...

發布日期: 2013-02-08

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D-11-0542P_1

Proceedings No.: D-11-0542P 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 Committe ...

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ED-IASB-PVI-PartI

update044

comparision-table-july

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bc_bcdgi

Module and final examination results of the June 2019 Session

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gmail

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pr-020601-en

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ma0918-tc

ed_s1

Changes to Practical Experience Framework 28 Nov 2018_R2

Position Paper 277 MB

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update072

IAS36-38

1139F_26 June 2018_edited

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QP ETS (FE)_for upload

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update076

update096

ETS_Module A

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20130507_module_b_case