Flyer_v100823
Golf Day at Nine Eagles The Golf Interest Group (GIG) has organized a Golf Day for its members who are novice players. This provides a wonderful opportunity for members to put in practice what they ha ...
flyer201005
CPA Basketball Competition 2010 Period Saturday, 22 May 2010 (1st match) Depending on the number of participating teams, matches will be held in the weekend of May and June 2010. Venue Shek Tong Tsui ...
s100409s
The Future of Governance in Asia Programme Code: S100409S Speaker Mr. Aubrey Joachim FCMA President, Chartered Institute of Management Accountants Mr. Joachim is a management coach, mentor and managem ...
S091027S
Implementing Clarified International Standards on Auditing Programme Code: Speakers Mr. David Chitty Mr. Chitty is an audit and assurance partner in Horwath Clark Whitehill LLP’s Corporate Group in t ...
Basketball_Cir2008
CPA 2008 Basketball Competition Dates Sunday, 11 May 2008 (1st match) Depending on the number of participating teams, matches will be held in the weekends of May and June 2008 Venue Shek Tong Tsui Spo ...
Circular1312 (rv3)
Circular1312 (rv3) The Golf Interest Group (GIG) has organized a new event, Professional Day with a Golf Pro, where members can have the opportunity to spend a full day to learn from a Golf Pro and ex ...
EQS 2020 - Explanatory Notes
1 Practice Review Self-assessment Questionnaire 2020 -Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. T ...
iesbas_sw
Survey on the IESBA’s Future Strategy and Work PlanAbout the IESBAThe International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission ...
2022
Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...
industryNews
[ 4 ] A Plus April 2009 Institute news U.K. accounting expert calls for liability reform in Hong Kong Peter Wyman says a lack of reform will pose risk to Hong Kong’s capital markets New immigration b ...
w101018
The Emerging Strategic Role of the Management Accountant Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: Programme Code: ...
ed1
1 February 2017 Exposure Draft Response Due Date 24 April 2017 Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 With Certain Proposed Conforming Amen ...
IFAC_COE
IFAC Ethics Committee July 2003 Exposure Draft Response Due Date November 30, 2003 Proposed Revised Code of Ethics for Professional Accountants Issued for Comment by the International Federation of Ac ...
Study Tips to Ace QP Module Exams_1
Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. October 2015 Tips for acing QP exams The long-awaited Christmas holidays and QP exams are just a few months away. Here comes the quest ...
Study Tips to Ace QP Module Exams
Copyright 2015 Hong Kong Institute of CPAs. All rights reserved. October 2015 Tips for acing QP exams The long-awaited Christmas holidays and QP exams are just a few months away. Here comes the quest ...
W091010
* Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of 80% of their fees, up to maximum sum of HK10,000. For details, please ...
Appendix 4 (IAESB-IES-3)
Appendix 4 (IAESB-IES-3) IFAC Board International Education Standard (IES) 3 Initial Professional Development – Professional Skills (Revised) Exposure Draft October 2011 Comments due: February 29, 201 ...
comm151107_14
Event Code: COMM151107 COMM151114 Visit to the Legislative Council Complex ent and the business opportunities for CPAs. The forum is free of charge. Please find the details below: To enhance Institute ...
Flyer_HKICS_final
Supporting organisation Supporting organisation Seminars on “Negotiating Corporate Governance Codes” and “Getting Big Corporations to ‘Do the Right Thing’” 29 October 2018 (Monday) Date : Monday, 29 O ...
Concert list 2015
Premiere Performances Concerts 2015 Date Venue Concert/Performer Series 10 May 2015 (Sun) 3pm Hong Kong City Hall Theatre Mara! (Jazz Quintet) PLAY! Family Series 9 Jun 2015 (Tue) 8pm Hong Kong City H ...
Application Forms
What role does this self assessment of competence play in the application process The Registration Committee generally takes a holistic approach when vetting the applications. The required level of kn ...
Judges_report2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
judges_report_2015
The Hong Kong Institute of CPAs Best Corporate Governance Disclosure Awards 2015 Judges’ Report1 2015 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Dia ...
2 techsource
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vs-oct-nov
955r2_20140902 Hong Kong Institute of CPAs presents this series between October and November 2014. This valuation workshop series will provide participants with an integrated understanding of valuatio ...
black-rock
1 55 E. 52nd Street New York, NY 10055 Tel 212.810.5300 www.blackrock.com April 15, 2013 Simon Riley Director, Standard Setting Department Hong Kong Institute of Certified Public Accountants RE: Invit ...
iaasb-4410
By e-mail 31 March 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...
techwatch58
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...
tr_oneoff_10_form
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
Textbook Offer_Jan
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
tr_oneoff_15_form
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
Textbook Offer_Early Bird
BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...
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 ...
Benefits and services for SD (Insolvency) holders
for SD (Insolvency) holders Benefits and services Members holding SD (Insolvency) can enjoy membership benefits and services for: a) Hong Kong Institute of CPAs As a member of the Institute, you are e ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19061201 Language English Event name Developments in Mainland/ Cross-border Bankruptcy and Insolvency from a judicial perspective: Judge Ci Yunxi ...
iesba_code
International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...
Concert list 2015
Premiere Performances Concerts 2015 Date Venue Concert/Performer Series *14 Jan 2015 (Wed) 8pm Hong Kong City Hall Concert Hall Opening Night – Viennese Soiré (Festival Artists) HKICMF 2015 *15 J ...
「打開大灣區B2C市場的正確方法」網上研討會 (HKTDC Webinar 26 Jun 20)
「打開大灣區B2C市場的正確方法」網上研討會 (HKTDC Webinar 26 Jun 20)
eframework_guide
Corporate Governance for Public Bodies A Basic Framework I am pleased to note that the Hong Kong Society of Accountants continues to play a significant role in promoting greater awareness and higher s ...
Shenzhen Official Receiver’s Office (深圳市破產事務管理署) – Introduction and Latest Developments in the Mainland Personal Bankruptcy Regime
20 April 2023 at HKICPA
內地提升營商環境:通過大灣區拓展內地市場(HKTDC Workshop 11 Nov 2021)
內地提升營商環境:通過大灣區拓展內地市場(HKTDC Workshop 11 Nov 2021)
update270
i Update No. 270 (Issued 18 January 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ...
Case question 2023 HK SubdegreeFINAL
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2023 Supreme Accounting Company Limited Extract of the introduction of Supreme Accounting Company Limited (the “ ...
Case question 2023 Mainland HK UndergraduateFINAL
Case question 2023 Mainland HK UndergraduateFINAL Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2023 Supreme Accounting Company Limited Extract of the introdu ...
Case question 2023
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2023 Supreme Accounting Company Limited Extract of the introduction of Supreme Accounting Company Limited (the “ ...
Circular_SGIG160317
Musical Singing Class The Singing Interest Group is introducing an 8-session Musical Singing Class for members interested in this form of theatrical performance. Musical singers have to convey the dia ...
Mainland of China
Through ongoing communications with Mainland authorities and regulators, the Institute focuses on helping members stay on top of developments, and ensuring that their views are heard and addressed. Ou ...
2015_16_ActivityPlan
HKICPA Golf Interest Group (Non-tournament)2015/16 Activity Plan (venues and dates subject to change)Objective: To hold different kinds of activities to attract novices and beginners, and to provide o ...
Problem solving_090828
1 Problem Solving for Long Waiting Time for SkillSoft e-Learning courses or without the “Play” button in the course description page If you have been waiting for a long time (more than 10 minutes) in ...
Module A Financial Reporting_Part 2
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
Shangri-La _KSL Finnish Promotion with QR
於九龍香格里拉尋找快樂基因SALES.HONGKONG@SHANGRI-LA.COMSupported by芬蘭主題迎賓禮物可愛的姆明或馴鹿玩偶(由芬蘭航空提供)浪漫北極光主題房佈置芬蘭帳篷玩樂體驗享受快樂,成為芬蘭人--了解芬蘭100 項有趣小知識2021年12月18日(週六)參加於九龍香格里拉舉行的「芬蘭之味」活動,體驗芬蘭文化及參與一系列有趣活動兩位賓客於Café KOOL享用自助 ...
310ncoe06
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 2 ...
Circular_Golf Talk_130228
Golf Talk by Mr. Wilson Choy, HKPGA Mr. Wilson Choy, the former chairman of Hong Kong Professional Golfers' Association (HKPGA), who has over 15 years' experience as a golf pro, will conduct a ...
Circular_golf talk
Golf Talk: Introduction to Golf by GIG Co-convenor, Kevin Yuen To promote the game of golf to novices and beginners, Mr. Kevin Yuen, our Golf Interest Group Co-convenor (for non-tournaments), will giv ...
Circular
Talk by Golf Professional -Mr. Wilson Choy It is our pleasure to have Mr. Wilson Choy, the former president of Hong Kong Professional Golfers' Association (HKPGA) to be our speaker at the upcoming ...
Bowling Summer League
2010 Let's go bowling in this summer! The Bowling Interest Group (BoIG) cordially invites you to join its “Summer League”. Join as a team with your fellow bowlers, or come join a team and make som ...
Circular_golf talk (rv)
Circular_golf talk (rv) Golf Talk: Introduction to Golf by GIG Co-convenor, Kevin Yuen The new golf season will commence when autumn arrives. To kick-start the new season, Mr. Kevin Yuen, Golf Interes ...
BAFS_notes
New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...
nss-eeting-sept
The Financial Reporting Council Limited is a company limited by guarantee Registered in England number 2486368. Registered Office: As above A part of the Financial Reporting Council Accounting Standar ...
CNY 2017 Promotion Offer_rv1
TypeOriginP/CBrandFull DescriptionVintageSizeRetail PriceOffer PriceWAWSRedBordeaux350955LagrangeSt Julien 3eme GCC2010150CL1,50096089-RedBordeaux330233TalbotSt Julien 4eme GCC2009150CL2,2001,01091-Re ...
CNY 2017 Promotion Offer_rv
TypeOriginP/CBrandFull DescriptionVintageSizeRetail PriceOffer PriceWAWSRedBordeaux350955LagrangeSt Julien 3eme GCC2010150CL1,50096089-RedBordeaux330233TalbotSt Julien 4eme GCC2009150CL2,2001,01091-Re ...
Members_December Monthly Promotion
PRICE: HK420 MEMBER’S PRICE: HK280 PRICE: HK575 MEMBER’S PRICE: HK431 CHAMPAGNE HENRIOT BRUT SOUVERAIN NON-VINTAGE “Firm and toast (…) This finds a balance between its fresh, lively character and a sw ...
October Monthly Promotion
PRICE: HK 350 MEMBER PRICE: HK 263 PRICE: HK 360 MEMBER PRICE: HK 270 DR LOOSEN, RIESLING BEERENAUSLESE 2011 (375ML) DOMAINE HUET, LE HAUT-LIEU MOELLEUX, VOUVRAY 2009 “Ernie Loosen has single-handedly ...
Member_Wines of the Month_July
HI WINE LOVERS! We are back to bring sunshine and freshness to your life ! The Mediterranean is the heart of Europe. During the Middle Ages the area was the most active location for trade. Then over t ...
featuredbooks_jan15
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Conflict of Interests Books E-books E ...
RICOH Flyer Order Form
852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...
Reunion_enrolment form
25.35 group –Reunion dinner for study tour to Guangzhou 20 August 2012 EEnnrroollmmeenntt FFoorrmm (Please reply on or before 9 August 2012) Finance & Operations Department, Hong Kong Institute of ...
RICOH Flyer+Order Form
852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...
1049_PRC_CF2016_Flyer_online
www.hkicpa.org.hk/cfgz2016 參展商eunisliu@hkicpa.org.hkPRC_1049_151127 (按機構英文字母排列) 參與影子計劃之機構www.hkicpa.org.hk/cfgz2016
SCPD18101201_handout
Start-up and Venture Capital: Challenges for Investors and Companies Presented by: Mr. Thian Chew Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 12 October 2018 Disclaim ...
Circular_BRIG170916_1
Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...
Circular_BRIG170916
Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...
Circular_BRIG170916
Mini Bridge Tournament 2017 With a view to provide more opportunities for bridge lovers to participate in tournaments and allow players of different levels to play together, the Institute’s Bridge Int ...
Circular_BRIG170325_v2
Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
Circular_GIG161211_v2
Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this golfing p ...
Circular_BRIG160910
Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...
Circular_BRIG160611_v2
Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...
Circular_GIG160424
Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this golfing p ...
Circular_BRIG160312
Mini Bridge Tournament 2016 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
Circular_BrIG151205
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_GIG151206
Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this hidden pa ...
Circular_BRIG150912_v2
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_150613
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG150314_v3
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG141213
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Cir_2012
CPA Basketball Competition 2012 Dates Saturday, 26 May 2012 (first match) Venue Smithfield Sports Centre for the first match. Depending on the number of participating teams and the availability of cou ...
ITIG111119_Paul Chan speech
1 "Cloud Computing – perspectives of professional accountants". 19 November 2011 Good morning! IT Interest Group Chair Vincent, Distinguished speakers, Friends, Ladies & Gentlemen…… 1. I ...
qpchina_091006E
QP in mainland China Qualification Programme The Hong Kong Institute of CPAs The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body for professional accountants i ...
090423
Current Issues in Corporate Governance, Risk Management and Internal Control Co-hosted by IFAC PAIB Committee Introductory Speaker Mr. Roger Tabor, Chairman of International Federation of Accountants ...
IF
Development of Specialist Faculties under the Hong Kong Institute of Certified Public Accountants Background 1. For some years, the framework within the Hong Kong Institute of Certified Public Account ...
IF
Development of Specialist Faculties under the Hong Kong Institute of Certified Public Accountants Background 1. For some years, the framework within the Hong Kong Institute of Certified Public Account ...
IF
Development of Specialist Faculties under the Hong Kong Institute of Certified Public Accountants Background 1. For some years, the framework within the Hong Kong Institute of Certified Public Account ...
facilitatorswanted
Become a QP Workshop Facilitator and play a role in grooming budding accountants! The Hong Kong Institute of Certified Public Accountants (the ‘Institute’) is now inviting members to be appointed as W ...
PR-ManagementComm
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
IASB_Management_Comm_PR
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
Cir_CPAbasketball2013 (rv)
Cir_CPAbasketball2013 (rv) CPA Basketball Competition 2013 Dates May – September 2013 (weekends) Subject to the final number of registered teams and venue availability, the match schedule will be publ ...
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 ...
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 ...
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 ...
Application Form HK
1 The Financial Controllership Programme (FCP) combines face-to-face learning, experience sharing and case studies for interactive participation. There are 5 modules, each lasting for 2 to 4 days with ...
Ren_FB Corp Offers 2023 Mar
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Fifth_Long_Range_Plan
The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...
Fifth_Long_Range_Plan
The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...
Ren_ Mooncake Offer_2023 Sep
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
AML & BO consultns (AML submn, clean) 13317
AML & BO consultns (AML submn, clean) 13317 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services ...
AML & BO consultns (AML submn, clean) 13
AML & BO consultns (AML submn, clean) 13 By Email (aml_consultation@fstb.gov.hk) and By Hand 10 March 2017 Our Ref.: C/EPLM(40), M110454 Division 5, Financial Services Branch Financial Services an ...