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DC order_0612C_2May18_

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO") and refrred to the Disciplinary Committee under Section 33(3) of the PAO ...

發布日期: 2018-06-07

File Type: pdf | Size: 244 KB

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

發布日期: 2012-02-01

File Type: pdf | Size: 5 MB

CL3_bcd

INTERNAL 1 Consultation on IASB Exposure Draft on Business Combinations-Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) No. Questions /Relevant Excerpt Concerns /Recomm ...

File Type: pdf | Size: 257 KB

Associate Level

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發布日期: 2020-11-04

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

發布日期: 2019-03-25

File Type: pdf | Size: 275 KB

Disciplinary Proceedings in progress as at 12 February 2018

3 Disciplinary proceedings in progress as at 12 February 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April ...

發布日期: 2018-02-13

File Type: pdf | Size: 131 KB

ED-IFRS03pr

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 ...

發布日期: 2004-04-28

File Type: pdf | Size: 31 KB

cf2010

Sponsors Supporting organizations Exclusive Media Partners Career Forum 2010 10.10.2010 (Sunday) 10:00 a.m. -6:15 p.m. Cyberport Conference and Exhibition Centre Six great reasons to join • Gain updat ...

發布日期: 2010-09-22

File Type: pdf | Size: 468 KB

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

發布日期: 2019-03-25

File Type: pdf | Size: 312 KB

HKBN Handbill 20230930 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年9月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...

File Type: pdf | Size: 839 KB

e4_12

Restructuring and Insolvency Faculty Executive Committee 2012 Composition NAME TITLE Remarks 1. Mr. ARBOIT, Bruno Chairman Note 1 2. Mr. NG, Mat Deputy Chairman Note 3 3. Mr. ARTHUR, Randall Member No ...

發布日期: 2012-10-12

File Type: pdf | Size: 17 KB

How to Achieve CPD Hours

How to achieve CPD hours easily? The table below is an example that helps you plan your CPD activities. Per annum In a 3-year cycle No. of events CPD hours No of events CPD hours (a) Verifiable CPD ac ...

發布日期: 2009-04-02

Easy Store Offer Oct - Dec 2023

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

File Type: pdf | Size: 847 KB

Phillip Wain

Offers: International (website) 1. Special price at HK228 to enjoy Relaxing Massage 50mins or 2. Special price at HK328 to enjoy Sono Renewal Lifting Therapy or 3. Special price at HK328 to enjoy Pers ...

發布日期: 2021-02-09

Financial reporting issues

Disclosure of the transition to the no-par regime Question B3 – Disclosure of the transition to the no-par regime How should a company reflect the transition to the no par regime for share capital in ...

發布日期: 2019-04-23

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

發布日期: 2019-03-25

File Type: pdf | Size: 323 KB

materially-different

07 MATERIALLY DIFFERENT John Boulton, Faculty Manager, reviews IFRS changes effective for 2010 year-ends. Changes to IFRS that are mandatory for reporting periods ending in 2010 have the potential to ...

發布日期: 2010-09-07

File Type: pdf | Size: 29 KB

hl-hkfrs-pe

[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 ...

發布日期: 2010-03-05

File Type: pdf | Size: 101 KB

Easy Store offer till March 2024

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Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

File Type: pdf | Size: 810 KB

Module B 20140513 handouts

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發布日期: 2014-05-21

File Type: pdf | Size: 219 KB

QP exam sharing forum_MA (revised)_Upload

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File Type: pdf | Size: 1 MB

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

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

result summary 2011

CPA Football Competition 2011 Results of Preliminary Round Group A19-Jan-11A2 vs A31 : 321' 22" (A2)216-Jan-11A1 vs A41 : 316' 00" (A4)430-Jan-11A1 vs A22 : 114' 17" (A2)43 ...

發布日期: 2011-02-28

File Type: pdf | Size: 45 KB

Financial reporting issues

For financial years ended before 3 March 2014 but auditor report dated on or after that date Question E1 – For financial years ended before 3 March 2014 but auditor's report dated on or after that ...

發布日期: 2019-04-23

qpg-mepe

Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

File Type: pdf | Size: 423 KB

2bcucc

1Mergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & Acq ...

File Type: pdf | Size: 1 MB

Easy Store offer till June 2024

File Type: pdf | Size: 896 KB

GZ_CF_rundown_with_map_for_main_forum_v2

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区）日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼F座10:45 a.m ...

發布日期: 2016-02-12

File Type: pdf | Size: 464 KB

GZ_CF_rundown_with_map_for_main_forum

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区）目标人数: 300 人日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼 ...

發布日期: 2016-01-19

File Type: pdf | Size: 465 KB

ann_income_tax

2003-04 2004-05 No dependent parent /grandparent Single 104,001 100,001 Married 208,001 200,001 Married 1 child 238,001 230,001 Married 2 children 268,001 260,001 Married 3 children 298,001 290,001 ...

發布日期: 2004-06-11

File Type: pdf | Size: 70 KB

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 701 KB

0118-1

Proceedings No.: D-08-0326-0 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 Discip ...

發布日期: 2011-08-01

File Type: pdf | Size: 313 KB

CPD_record-form_specimen_pie

1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

File Type: pdf | Size: 298 KB

aml2014

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...

發布日期: 2014-09-25

File Type: pdf | Size: 153 KB

aml2014-2

發布日期: 2014-09-18

File Type: pdf | Size: 154 KB

aml2014_1

發布日期: 2014-09-18

File Type: pdf | Size: 154 KB

HKBN Handbill 20230930 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contractcontract contract periodperiod ...

File Type: pdf | Size: 554 KB

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关 ...

File Type: pdf | Size: 449 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: https:/ ...

File Type: pdf | Size: 451 KB

Annex D_CRQ (Jul 2013)

Annex D_CRQ (Jul 2013) COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire ...

File Type: doc | Size: 236 KB

Disciplinary proceedings in progress as at 4 May 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

發布日期: 2018-05-04

File Type: pdf | Size: 135 KB

careerforum2011

Career Forum 2011 Young and Prospective Accountants Summit – Work Life of Accountants Six great reasons to join • Gain updates on career development and work life of accountants • Meet face-to-face wi ...

發布日期: 2011-10-04

File Type: pdf | Size: 937 KB

update207

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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 661 KB

Module B 20140527 handouts

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發布日期: 2014-05-28

File Type: pdf | Size: 1 MB

mmt-order

Proceedings No.: D-08-0326-0 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 Discip ...

發布日期: 2010-02-25

File Type: pdf | Size: 328 KB

CPD_record-form_specimen_v3_support

File Type: pdf | Size: 300 KB

CPDrecordformspecimenv31support

File Type: pdf | Size: 297 KB

Module C LP Summary of changes 2015

September 2015 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

發布日期: 2015-09-04

File Type: pdf | Size: 134 KB

Module C LP Summary of Changes 2015

發布日期: 2015-09-04

File Type: pdf | Size: 134 KB

PC-BA-Syllabus-June2023-session

PC – Business Assurance Syllabus (Applicable to the June 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

File Type: pdf | Size: 225 KB

PC-BA Syllabus

PC – Business Assurance Syllabus (Applicable to the June 2024 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Sy ...

File Type: pdf | Size: 226 KB

handbook_April09

Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...

發布日期: 2009-04-02

File Type: pdf | Size: 373 KB

handbook

Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...

發布日期: 2009-01-14

File Type: pdf | Size: 372 KB

HKBN offer til July 2023

ValueValue -added -service service (24(24 months Contract months Contract months Contract months Contract )Monthly Monthly Fee myTV myTV SUPER Box (Alpha Pack) SUPER Box (Alpha Pack) SUPER Box (Alpha ...

File Type: pdf | Size: 633 KB

exam_answerold

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) Programme Dates: 10,19, 21, 26, 28 and 29 June 2014 Facilitator: M ...

發布日期: 2014-08-13

File Type: pdf | Size: 243 KB

cef-fr-exam

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...

發布日期: 2013-07-18

File Type: pdf | Size: 238 KB

ed_improv1113

Exposure Draft ED/2012/2 November 2012 Comments to be received by 18 February 2013 Annual Improvements to IFRSs 2011–2013 CycleAnnual Improvements Cycle 2011–2013 (Proposed amendments to International ...

發布日期: 2012-11-20

File Type: pdf | Size: 140 KB

2-training-records-samples

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

File Type: pdf | Size: 572 KB

update114

i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...

發布日期: 2019-03-25

File Type: pdf | Size: 594 KB

Mod C LO

Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...

發布日期: 2012-03-30

File Type: pdf | Size: 169 KB

Lucky draw for student survey

Lucky draw for Student Survey As a token of appreciation for students who spare their time to complete the online survey on or before 31 January 2018, they can enter our lucky draw. Prizes for the luc ...

發布日期: 2017-11-16

File Type: pdf | Size: 52 KB

rundown

Qualification Programme (QP) Case Analysis Competition 2010 and Luncheon with CPAs Date: 27 November 2010 (Saturday) Time: 9:45 a.m. – 3:45 p.m. Venue: Sheraton Hong Kong Hotel & Towers 20 Nathan ...

發布日期: 2010-10-29

File Type: pdf | Size: 91 KB

update224

i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...

發布日期: 2019-03-25

File Type: pdf | Size: 800 KB

Easy Store offer till Sep 2024

File Type: pdf | Size: 874 KB

HKFRS 3_2023

Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised August 2022September 2023 The illustrative examples accompanying this standard has been updated for editorial correction ...

File Type: pdf | Size: 1 MB

AnnexD_CRQ_Apr2015

COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire is used to provide info ...

File Type: doc | Size: 186 KB

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

HKBN Handbill 20230831 CHN

Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details : Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :Plan Details :1 ) 1 ) 1 ) 24 mo ...

File Type: pdf | Size: 615 KB

20121011_module_a_part1

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發布日期: 2012-10-10

File Type: pdf | Size: 1 MB

lpd

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

發布日期: 2011-03-25

File Type: pdf | Size: 144 KB

D_Combined Version

發布日期: 2011-03-25

File Type: pdf | Size: 144 KB

D_Combined Version

發布日期: 2011-03-25

File Type: pdf | Size: 144 KB

fin-report-lunch-forum

[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 ...

發布日期: 2010-03-05

File Type: pdf | Size: 140 KB

Annual_income_levels

2003-04 2004-05 2005-06 No dependent parent /grandparent Single 104,001 100,001 100,001 Married 208,001 200,001 200,001 Married 1 child 238,001 230,001 240,001 Married 2 children 268,001 260,001 280 ...

發布日期: 2005-08-12

File Type: pdf | Size: 29 KB

update 282

i Update No. 282 (Issued 28 November 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ET ...

File Type: pdf | Size: 182 KB

hkfrs3revised

Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...

File Type: pdf | Size: 1 MB

20141125_ETS_B_S4

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發布日期: 2014-12-02

File Type: pdf | Size: 567 KB

Disciplinary Proceedings in progress as at 11 October 2017

Disciplinary proceedings in progress as at 11 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 201 ...

發布日期: 2017-10-18

File Type: pdf | Size: 133 KB

Mr. Edward Lau_outdated

Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. CFO new focus: Enterprise transformation in "Internet Plus& ...

發布日期: 2017-10-16

File Type: pdf | Size: 6 MB

update051

Update No. 51 (Issued March 2008) This Update relates to the issuance of: • HKAS 27 (Revised) Consolidated and Separate Financial Statements; • Amendments to HKFRS 2 Shared-based Payment – Vesting Con ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update143

Update No. 143 (Issued 18 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents pag ...

發布日期: 2019-03-25

File Type: pdf | Size: 231 KB

aml2016

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other "designated non-financial businesses and profes ...

發布日期: 2016-08-12

File Type: pdf | Size: 153 KB

W090810

Become an “i -CARE” professional accountant with HKICPA’s NLP certification programme Programme Code: i – CARE Programme Content and Timetable NLP is the methodology to overcome challenge in difficul ...

發布日期: 2009-06-18

File Type: pdf | Size: 179 KB

Financial reporting issues

For financial years ended on or after 3 March 2014 but before 3 March 2015 Answer Section 141CF(1) of the predecessor CO (Cap. 32) and section 5 of the predecessor Hong Kong Companies (Summary Financi ...

發布日期: 2019-04-23

course1

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager courses (Verifiable CPD Learning Activity) Fees for e-Manager courses : HK145 per course HK420 for a bundle of 3 courses ...

發布日期: 2009-11-20

File Type: pdf | Size: 197 KB

tra

This document lists the agenda papers discussed at the HKIISG, organized by category. Refer to the HKIISG submissions log for a full list of submissions in numerical order. Submissions and meeting sum ...

File Type: pdf | Size: 442 KB

Financial reporting issues

For financial years ended on or after 3 3 2014 but before 3 3 2015 Question E2 (Updated 30 September 2014) – For financial years ended on or after 3 March 2014 but before 3 March 2015 ("cross ove ...

發布日期: 2019-04-23

QP pre-entry education competency requirements for degree holders

13 QP pre-entry education competency requirements for degree holders (accountancy degrees and conversion programmes) Appendix I Hong Kong Institute of CPAs Information paper on Enhancements to the CPA ...

發布日期: 2018-10-23

File Type: pdf | Size: 35 KB

2023-2d FCP flyers_set

Financial Controllership Programme A step forward to leadership What is FCP? For whom is FCP for? Financial controllers play an utmost important role in day-to-day financial operations within an organ ...

File Type: pdf | Size: 863 KB

cfw120608

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW120608) Programme Dates: 8, 13, 17, 20, 28 June 2012 Facilitator: Ms Winni ...

發布日期: 2012-07-19

File Type: pdf | Size: 240 KB

iesba_qa0519

This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2019 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...

File Type: pdf | Size: 194 KB

i2c_ab3

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

發布日期: 2016-11-25

File Type: pdf | Size: 707 KB

GST_Final_FSTB_App5

Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...

發布日期: 2007-03-29

File Type: pdf | Size: 1 MB

Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...

File Type: pdf | Size: 777 KB

Easy Store_Oct _ Dec 2022

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

File Type: pdf | Size: 785 KB

Easy Store Offer Jan Mar 2023

File Type: pdf | Size: 800 KB

Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

File Type: pdf | Size: 798 KB

ed_11

Exposure Draft ED/2012/7 December 2012 Comments to be received by 23 April 2013 Acquisition of an Interest in a Joint Operation Proposed amendment to IFRS 11Acquisition of an Interest in a Joint Opera ...

發布日期: 2012-12-13

File Type: pdf | Size: 130 KB

20121018_ModuleC_Part I

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發布日期: 2012-10-18

File Type: pdf | Size: 377 KB

frf-2009-program

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 15 October 2009 (Thursday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome addre ...

發布日期: 2009-10-22

File Type: pdf | Size: 71 KB

Comment Letters

Comment Letters IASB Discussion Paper on Preliminary Views on Lease

發布日期: 2009-07-30

Comment Letters

Comment Letters IASB Discussion Paper on Preliminary Views on Lease

發布日期: 2009-07-30

Easy Store_Apr_Jun 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...

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examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

發布日期: 2015-08-05

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Submission_IFRIC_D21

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

發布日期: 2007-10-18

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land_titles_bill_220403

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/EPLM, M19404 22 April 2003 Hon. Margaret Ng Chairman of the Bills Committee, Legislative Council Secretariat, 3/F, Citibank Tower, 3 Garden Road, Central ...

發布日期: 2004-03-01

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land_titles_bill

發布日期: 2003-04-24

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Shangri-La 2023 Sep ISL

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HKICPA Annual Report 2022 Chi

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Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

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ab3

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 ...

發布日期: 2019-03-25

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update170

Update No. 170 (Issued 19 June 2015) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing pages i and iv & replace with revised pages i and iv. R ...

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MPS_Module_B_Part_I_Jun2017

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發布日期: 2017-04-18

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Support Manual of the old PE Framework

CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...

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HKICPA_Submission_IAASB_SRQ

1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...

發布日期: 2007-02-23

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accounting-tax

Accounting & Tax ProQuest_Synthesis ProQuest_Synthesis_Stats Query3 Trusts & Estates 0041-3682 15/12/1986 United States. Internal Revenue Bulletin 0020-5761 United States. Tax Court. Reports 0 ...

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Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

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Disciplinary proceedings in progress as at 11 June 2018

發布日期: 2018-06-11

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iesba_qa

This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2017 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...

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Disciplinary Proceedings in progress as at 10 October 2017

Disciplinary proceedings in progress as at 9 October 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

發布日期: 2017-10-10

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Disciplinary Proceedings in progress as at 9 October 2017

發布日期: 2017-10-09

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s130305j

Supporting organization Host Supporting organization Gender Diversity in the Boardroom: The issues and where to go from here CPD point(s) : The HKICPA : 3 hours The HKICS : 3 points The Law Society of ...

發布日期: 2013-03-01

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aml_2011

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Act ...

發布日期: 2011-03-01

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aml_2011_old

發布日期: 2011-02-09

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aml2011

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動-會計師的角色About the seminar The international anti-money laundering ("AML") body, the Financial Acti ...

發布日期: 2011-02-09

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notes_CPD_briefing

1 1 Briefing Session on CPD Requirements 2 Summary • Introduction • CPD Requirements • 3-year Rolling Cycle • Verifiable CPD Activities • CPD Exemption • Annual Declaration • Annual Audit • Questions ...

發布日期: 2008-11-17

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Global Call Limited_CPA membership offer Jan 2022

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Easy Store_Product List_till Sep

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CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

發布日期: 2016-10-06

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Module_Bfinalized_18_Oct_2013

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發布日期: 2013-11-12

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15 11 HKICPA Member Christmas Promotion

HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...

發布日期: 2015-11-04

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i2c_edab6

16 January 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS OF SECTION 436 ...

發布日期: 2015-01-16

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Monthly Theme

Month Course Name Event Date CPD Hour(s) September 2023 Unlock your potential in Business Valuation Business Valuation Programme - Enabler (Oct 2023 intake) 18 October –29 November 2023 14 Month Cours ...

發布日期: 2023-02-15

Disciplinary proceeding in progress_ 14 Aug 2017

Disciplinary proceedings in progress as at 14 August 2017 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 ...

發布日期: 2017-08-15

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alert 50

1 Issue 50 (March 2024) Dear members, Regulatory reporting under the Insurance Ordinance (Cap. 41) upon implementation of HKFRS 17 during the transitional period before the implementation of the Risk- ...

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CO-rewrite - non transitional QA

Delivery of shareholders resolution or agreement on reporting exemption to the Companies Registrar Question D5 - Delivery of shareholders' resolution or agreement on reporting exemption to the Com ...

發布日期: 2019-04-18

Shangri-La 2023 Sep Hamper

Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...

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Easy Store offer till Dec 2024

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ETS_Module_A

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

發布日期: 2016-05-27

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ETS_Module_A

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發布日期: 2016-05-27

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Award Ceremony_Programme Rundown 2014 _guests

\\netapp2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Accounting Case Competition\2013\Oral presentation\SSG\Rundown\Case Comp and _final.docx HKICPA Accounting & ...

發布日期: 2014-04-01

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Financial reporting issues

References to specific sections of the CO Answer No, the new CO and the financial reporting standards do not contain such requirement. This answer applies even if the date of approval of that annual r ...

發布日期: 2019-04-23

update145

Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...

發布日期: 2019-03-25

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976r12_ET_StudentExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

發布日期: 2017-03-15

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976r12_ET_TeacherExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

發布日期: 2017-03-15

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Circular_BIG160319_v2

3-on-3 Basketball Competition For the first time, Basketball Interest Group (BIG) is organizing a 3-on-3 competition. This fast-paced streetball game allows all basketball lovers to put their skills t ...

發布日期: 2016-02-02

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StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

發布日期: 2014-07-23

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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

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agm

37th Annual General Meeting2009“Hoping to see you at the...”第37屆周年大會Notice of the 37th annual general meeting第37屆周年大會通告茲通告香港會計師公會將於2009年12月11日星期五下午5時30分假座香港灣仔皇后大道東213號胡忠大廈27樓會議廳舉行第37屆周年大會，並處理下列事項：1. 會 ...

發布日期: 2009-11-03

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Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

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Associate Level

https://www.hkicpa.org.hk/en/Become-a-Hong-Kong-CPA/New-QP/Associate-Level#Modules_Syllabuses The Associate Level comprises ten modules. It aims to provide students with a foundation of core technica ...

發布日期: 2019-06-05

result-summer league 10

Week #12 (FINAL) Team Rankings (by Cumulative Points) Rank Team # Team Name Points Total Pin 1 6 i-Bowl 39 20,749 Champion 2 1 FB 31 19,298 1st Runner-up 3 3 EMS 30 18,932 2nd Runner-up 4 4 X-Team 22 ...

發布日期: 2010-09-29

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achieve

Hong Kong Institute of Certified Public Accountants Guide to members How to CPD hours easily? (a) Verifiable CPD Activities No. of HKICPA events offered in last 3 years (2005-2007) CPD hour (programm ...

發布日期: 2008-11-26

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i2c_193

5 June 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/3 Reference to the Conceptual Framework Proposed amendments ...

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CO-rewrite - non transitional QA

Question A1a How can a company claim exemption from preparing a business review for the directors Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business ...

發布日期: 2019-04-18

CO-rewrite - non transitional QA

Question A1e Can a company limited by guarantee with revenue of more than HK25 million exempted Answer Section 388(3) sets out 3 situations under which a company is exempt from including a business re ...

發布日期: 2019-04-18

Part 9

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

發布日期: 2019-04-18

Mem-1207_Issue3

Dear MBIG Member, In this issue of the MBIG Circular, we have: 2012 China National Economics Course (3 – 6 August 2012 in Shanghai)[New] MBIG seminar on Issues of and development in cross-border enf ...

發布日期: 2013-01-23

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2018_enrolment_form

Enrollment LevelList LevelListr Position Language of report Enrolment Form for Case Competition & Business Seminars Mr. Mrs. Miss Teacher's Contact no. Level 1 Level 2 Both Level Chinese Engli ...

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HKBN Handbill 20230831 ENG

# 計劃詳情： 1) 合約期24 個月2) 優惠期至另行通知，有限先到得3) 計劃只適用於新安裝戶及指定屋苑4) 送6個月HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( 3 裝置）香港會計師公會員限定優惠(名額100 位,先到得)合約未完都可先登記,最多365 日延遲生效月費家居電話 Wifi 6 Wifi 6 Wifi 6 ...

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20121025_ModuleB_PartII

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發布日期: 2012-10-25

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20121106_ModuleA_PartII

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發布日期: 2012-11-06

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map

MBIG Study tour to Shenzhen and Dongguan (3 – 5 Nov 2017) Assembly date, place and time: 8:45 am on 3 November (Friday) Coach pick-up at Gate 3, Exit B, G/F, Shenzhen Futian Check Point (深圳福田管制站首層大堂B出 ...

發布日期: 2017-10-30

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HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

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HKICPA_Career_survey_2019

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Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

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update068

Update No. 68 (Issued August 2009) This Update contains: • Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Additional Exemptions for First-time Adopters Document ...

發布日期: 2019-03-25

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Topic1

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...

發布日期: 2016-04-19

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Topic1feb

發布日期: 2016-02-11

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HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

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Module 9

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UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1

Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...

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List of individuals, groups, undertakings and entities (Eng)

List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...

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ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...

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List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

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Support Manual of the revised PE Framework

Qualification Programme Practical Experience Framework Support ManualTable of Contents Section 1 – Introduction 2 1.1 About the Practical Experience Framework 2 1.2 About the Support Manual 3 1.3 Glos ...

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update210

i Update No. 210 (Issued 18 December 2017) This Update relates to Amendments to HKFRS 9 Financial Instruments. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Di ...

發布日期: 2019-03-25

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FSIG lunch seminar

June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...

發布日期: 2018-05-09

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ApplicationForm2016China

1 Participants are required to attend one of the below series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation China Tax Course This China Tax Course i ...

發布日期: 2016-07-04

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Application Form - 2016 China

發布日期: 2016-06-30

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Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

發布日期: 2014-11-27

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hkacfe_sep14

Saturday 6th September 2014 — The Mind Game 9 am -12 pm -(3 Hours) /3 CPE Credits Presenter: LEUNG Sze Chung, BSc, MSc, FSSocDip, MFSSoc Mr. SC Leung is a former Assistant Government Chemist with expe ...

發布日期: 2014-08-16

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pro-investor-sub

By email and by post 23 November 2010 Our Ref.: C/CFC, M73902 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Dear Sirs, Consultation Paper on the Evide ...

發布日期: 2010-11-29

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Legal_Pronouncements_2003

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期第一期關於取消第一批行政審批項目的決定(國發[2002]24號) 1-11-2002 關於做好2002年度企業產權登記年度檢 ...

發布日期: 2009-05-14

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Comment letters

Comment letters IVSC Discussion Paper Valuation Uncertainty

發布日期: 2011-01-02

Comment letters

Comment letters IVSC Discussion Paper Valuation Uncertainty

發布日期: 2011-01-02

Result Summary(3&4 Place, Final)

Result Summary(3&4 Place, Final) Final 25/1, 1115 -1230 B2 vs B5 ---3/4 Place 25/1, 1000 -1100 A3 vs D1 3' 00" (A3) Name: WU Chun Hoi Team: HLB (C1) Goal: 0' 33", C1 vs C3, Day 9 ...

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form-sdi-c

Form SDI-C (April 2023) Page 1 HONG KONG INSTITUTE OF HONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OFHONG KONG INSTITUTE OF HONG KONG INSTITUTE OFHONG KONG INSTITUTE OF CERTIFIED P ...

發布日期: 2014-04-28

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Dora Lee_on 29 Dec 2015_Level 2_R2

Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...

發布日期: 2015-12-28

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ab6

AB 6 Issued June 2015Revised June 2019 Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 ACCOUNTING BULLETIN 6 GUIDANCE ON THE REQUIREMENTS ...

發布日期: 2019-03-25

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Case Comp and Award Ceremony_Programme Rundown 2014 _guests_final

\\NETAPP2\Departmental_HKIAAT\HKIAAT\Committees\AAT Support Committee\Work Under Purview\Accounting Case Competition\2013\Oral presentation\SSG\Rundown\.docx HKICPA Accounting & Business Managemen ...

發布日期: 2014-04-17

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sem-hkas27-n-hkfrs3

Date 26 March 2010, Friday Time 6:45 p.m. – 9:45 p.m. Venue HKICPA, Room 3 -4, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speaker Mr. Dennis To Mr. To had extensive experience in ...

發布日期: 2010-02-25

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Tesla Offer til Sep 2024

Replacing Gasoline Vehicles with Electric Vehicles Working Together for Carbon Neutrality Tesla TESLA · · Tesla is committed to supporting the HKSAR Government's "Hong Kong Electric ...

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update054

HKBN Handbill 20230831 CHN

20121011_module_a_part1

lpd

D_Combined Version

D_Combined Version

fin-report-lunch-forum

Annual_income_levels