搜尋結果

File Type: pdf | Size: 534 KB

tts1304

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

發布日期: 2013-03-05

process-review-report-2013

Review ReportIn January 2013, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public Accountants2Hong Ko ...

發布日期: 2013-01-31

File Type: pdf | Size: 382 KB

IFAC Update December 2012

Subject: Having trouble viewing this email? View the online version here. December 2012 1. IFAC CEO and President Named Top Influencers in the Accountancy Profession 2. IFAC Issues Policy Position Pa ...

發布日期: 2013-01-16

File Type: pdf | Size: 284 KB

Module D WS2 Student Notes

Student Notes Module D (Dec 2012) Workshop 2 Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discuss ...

發布日期: 2012-12-13

File Type: pdf | Size: 128 KB

Dec 12 Module D student notes_WS1

You don't have access right to view the details. Please login.

發布日期: 2012-11-07

File Type: pdf | Size: 138 KB

c110617

772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...

發布日期: 2011-06-10

File Type: pdf | Size: 396 KB

heng-kwoo-seng-order

Proceedings No:D-03-0549C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUT ...

發布日期: 2010-11-30

File Type: pdf | Size: 309 KB

441_TUE_Flyer_May08

Technical Update Evening 2008 Updates on the Hong Kong Institute of CPAs Standard-setting activities : Financial Reporting, Auditing and Ethics May 2008 to August 2008 What is TUE?What does it aim top ...

發布日期: 2008-05-26

File Type: pdf | Size: 86 KB

AnnexC_200804

COMPETENCY REQUIREMENTS QUESTIONNAIRE ____________________________________________________ (Name of the tertiary institution) ____________________________________________________ (Name of degree progr ...

發布日期: 2008-04-24

Summary_of_Skills

-1 -SUMMARY OF SKILLS, KNOWLEDGE AND COMPETENCIES APPROPRIATE TO ACCOUNTING GRADUATES AND GRADUATES OF THE FOUNDATION AND CONVERSION PROGRAMMES GENERIC SKILLS Cognitive or Intellectual Skills: • creat ...

發布日期: 2006-12-13

File Type: pdf | Size: 138 KB

bIA

Form IA-1 (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR REGISTRATION AS AN INTERNA ...

發布日期: 2006-06-09

File Type: pdf | Size: 102 KB

Module A (Jun 12)_Questions

Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 268 KB

Module D (Dec 11)_Question

Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 174 KB

FE December 2015 Paper I Panelists' Report_Final

You don't have access right to view the details. Please login.

File Type: pdf | Size: 240 KB

06p6

1 Paper 6 Consideration of foreign currency risk when identifying a portfolio of insurance contracts (Deloitte) Background IFRS 17 requires insurers to identify a portfolio of insurance contracts and ...

File Type: pdf | Size: 655 KB

g_pm

Page 1 of 7 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Practising Members of the Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 255 KB

Panelists Report_Module B (Dec 15)_Final

You don't have access right to view the details. Please login.

File Type: pdf | Size: 273 KB

Paper 4

Page 1 of 3 Submission form for potential implementation question on HKFRS/IFRS 17 Potential implementation question 1. In Hong Kong, income arising from long-term insurance businesses falling under C ...

File Type: pdf | Size: 410 KB

TechWatch 208

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

File Type: pdf | Size: 319 KB

User Guide New QP New Application old2

User Guide New QP New Application old2 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

File Type: pdf | Size: 197 KB

AGM-50th_221208

You don't have access right to view the details. Please login.

User Guide New QP New Applicationold1

P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedures to submit the appl ...

User Guide New QP New Application

User Guide New QP New Application P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the deta ...

User Guide of QP Application Special Arrangement

P. 1 Qualification Programme (QP) Application System (New Application – Special Arrangement for accredited master /conversion programme) User Guide P. 2 Application for the Qualification Programme (QP ...

User Guide of QP Application Year 3 Students

P. 1 Qualification Programme (QP) Application System (New Application – Early Bird Scheme) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the detailed procedure ...

User Guide of QP Application Special Arrangement

User Guide New QP New Applicationold1

User Guide New QP New Applicationold1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

User Guide New QP New Application old01

User Guide New QP New Application old01 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows th ...

File Type: pdf | Size: 3 MB

User Guide New QP New Application old1

User Guide New QP New Application old1 P. 1 Qualification Programme (QP) Application System (New Application) User Guide P. 2 Application for the Qualification Programme (QP) This user guide shows the ...

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...

File Type: pdf | Size: 338 KB

improve1012

ANN ANNUAL IMPROVEMENTS TO HKFRSs 2010–2012 CYCLE U ANNUAL IMPROVEMENTS TO HKFRSs 2011–2013 CYCLE AL IMPROVEMENTS TO IFRSS 2010–2012 CYCLE Copyright 1 Annual Improvements to HKFRSs 2010-2012 Cycle Ho ...

File Type: pdf | Size: 353 KB

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

發布日期: 2018-06-19

File Type: pdf | Size: 917 KB

ETS_Module D

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: 2017-05-08

File Type: pdf | Size: 217 KB

june

1 Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1 Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minutes of the 1Minut ...

發布日期: 2010-07-22

ETS_Module D

You don't have access right to view the details. Please login.

File Type: pdf | Size: 6 MB

MPS_Module B_Part 2

You don't have access right to view the details. Please login.

發布日期: 2016-10-27

Module A_20140409

You don't have access right to view the details. Please login.

發布日期: 2014-05-02

Application Submission Details Year 4 Students

Application Submission Details Year 4 Students P. 1 of 4 Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qualification Programme (QP) Early Qua ...

Application Submission Details Year 4 Students

File Type: pdf | Size: 894 KB

Module D Taxation Flashcards Fourth Edition

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

發布日期: 2013-09-02

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

MPS_C_PartI

You don't have access right to view the details. Please login.

MPS_C_PartI

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 ...

ETS_Module A_final

You don't have access right to view the details. Please login.

MPS_C_PartI

You don't have access right to view the details. Please login.

發布日期: 2018-10-23

File Type: pdf | Size: 439 KB

ies8bc

IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements Exposure Draft October 2011 Comments due: February 29 ...

發布日期: 2014-12-15

tuewk

發布日期: 2014-10-21

File Type: pdf | Size: 962 KB

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 ...

發布日期: 2013-05-06

ttaq1pe_tue

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-02-15

ttsq1pe_tue

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2012-02-08

ttsq1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-12-29

File Type: pdf | Size: 465 KB

Module A (Jun 15)_Answer_1

Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...

Module A (Jun 15)_Answer

Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...

File Type: pdf | Size: 465 KB

ETS_Module A_final

You don't have access right to view the details. Please login.

ie161

Page 1 of 15 Updated May 2023 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for gene ...

Best written report 2022

H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...

Best written report 2022

File Type: pdf | Size: 80 KB

Flowchart of accreditation process

Page 1 Flowchart for conducting Accreditation Exercise (1) Institution submits documents for accreditation Recognized Tertiary Institutions (RTIs)* for Desk-based Review Other Tertiary Institutions (O ...

發布日期: 2019-07-04

584th_180529

You don't have access right to view the details. Please login.

發布日期: 2018-07-10

File Type: pdf | Size: 191 KB

Paper 02A

Page 1 of 3 PAPER: 02A Submission date 13/03/2018 Potential implementation question IFRS 17 allows the OCI option to be taken and specifies how it shall be applied to different types of insurance cont ...

發布日期: 2018-04-09

File Type: pdf | Size: 182 KB

Paper 05D

Page 1 of 3 PAPER: 05D Submission date 13/03/2018 Potential implementation question IFRS 17 allows the OCI option to be taken and specifies how it shall be applied to different types of insurance cont ...

發布日期: 2018-03-14

File Type: pdf | Size: 182 KB

iisg_setup

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

File Type: pdf | Size: 246 KB

FSIG161020

Page 1 of 3 Speaker Mr. Chris Cheung Partner, Financial Advisory Services (Forensic, China /Hong Kong), Deloitte Date & Time 20 October 2016, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floo ...

發布日期: 2016-10-14

File Type: pdf | Size: 279 KB

FSIG161020

發布日期: 2016-10-14

File Type: pdf | Size: 279 KB

BoIG160521_Coaching Courses

Bowling Training Courses The Bowling Interest Group (BoIG) has organized two training courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 2:00 pm – 3:30 pm ...

發布日期: 2016-05-10

File Type: pdf | Size: 16 KB

order-0863C

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 ...

發布日期: 2016-04-26

order-1212p

Proceedings No.: D-13-0837P 1 IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

發布日期: 2016-02-29

File Type: pdf | Size: 15 KB

w160126s

HKICPA workshop: Sustainability Reporting – Best Practices Programme Code: W160126S W160223S Sustainability reporting is an effective way for organizations to measure, understand and communicate their ...

發布日期: 2016-01-20

File Type: pdf | Size: 280 KB

201602-03_Photography Practice Sessions_Feb-Mar16

Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in February and March respectively as follows: 20 February 2016 (Saturday) 16 March 2016 (Wednes ...

發布日期: 2016-01-14

File Type: pdf | Size: 188 KB

Circular_BrIG1601

Bridge Training Course The Bridge Interest Group has organised a 6-session training course intended for beginners who are interested in honing their skills in this trick-taking game, which is played b ...

發布日期: 2015-12-24

Circular_SGIG160124-old

DIG x SgIG New Year Party Dance Interest Group (DIG) and Singing Interest Group (SgIG) are co-organizing a New Year party to kick start 2016. There will be singing, dancing and lots of fun games at th ...

發布日期: 2015-12-14

File Type: pdf | Size: 503 KB

s151203s

HKICPA seminar: Overview of the New Companies Ordinance (Cap. 622) Programme Code: S160125S The new Companies Ordinance (Cap. 622) ("the new CO"), which consists of more than 900 sections an ...

發布日期: 2015-11-13

File Type: pdf | Size: 282 KB

w151212s

HKICPA workshop: Costing techniques – comparing the big three (ABC, standard, zero-based) (re-run) Programme Code: W151212S Costing is not simply a case of collecting costs in accounting buckets summa ...

發布日期: 2015-11-13

File Type: pdf | Size: 281 KB

w151004j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W151004J Sessions 1-5: W151004AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

發布日期: 2015-09-01

File Type: pdf | Size: 309 KB

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

File Type: pdf | Size: 13 KB

pa-cpaa

Form PA-CPAA Jul 2015 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...

發布日期: 2015-06-26

File Type: pdf | Size: 79 KB

pa-cpaa

Form PA-CPAA Oct 2024 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the mutual recognition agreement between the Hong K ...

發布日期: 2015-06-26

File Type: pdf | Size: 411 KB

Circular_DBIG1507_v2

Dragon Boat Training Course The Dragon Boat Interest Group is organizing a training course for beginners conducted by a professional coach on boat paddling techniques. If you wish to pick up boat padd ...

發布日期: 2015-06-12

File Type: pdf | Size: 466 KB

pcexam-enrolform

(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 ...

發布日期: 2015-02-25

File Type: pdf | Size: 285 KB

Flyer_2015recruitment_v3

The Institute is recruiting new members for its Dragon Boat Team for the 2015 Dragon Boat Festival. Dragon boat paddling is a fun stress reliever which also helps improve body fitness and make friends ...

發布日期: 2015-02-11

File Type: pdf | Size: 458 KB

s150209s

HKICPA seminar: Financial Reporting Update – New Hong Kong Companies Ordinance Programme Code: S150209S While the New Companies Ordinance (Cap. 622) (the “New CO”) came into operation on 3 March 2014, ...

發布日期: 2015-01-16

File Type: pdf | Size: 298 KB

s150119s

HKICPA seminar: Updates on Companies Ordinance and Listing Rules Programme Code: S150119S This seminar will cover the new Companies Ordinance (Cap 622) which came into effect on 3 March 2014 and the r ...

發布日期: 2014-11-28

File Type: pdf | Size: 281 KB

order-reason-1205

Proceedings No.: D-12-0690H IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

發布日期: 2014-11-28

File Type: pdf | Size: 30 KB

Circular_GIG141122

Play With a Golf Professional (On Course Practice) Date: Saturday, 22 November 2014 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. ...

發布日期: 2014-10-06

File Type: pdf | Size: 319 KB

w141005aj

HKICPA/CIMA joint workshop: Professional Competence in Management Accounting: Case Study Workshop (re-run) Programme Code: W141005AJ HKICPA and CIMA present a four-day workshop, specifically for HKICP ...

發布日期: 2014-08-28

File Type: pdf | Size: 252 KB

Flyer for Dinghy Sailing_2014 with form_FULL

Introduction to Sailing Training Course for beginners Learning to sail for the first time is great fun! The Sailing Interest Group (SIG) will organise a training course in October for members who woul ...

發布日期: 2014-08-28

File Type: pdf | Size: 275 KB

Flyer for Windsurfing_2014

Windsurfing Training Courses The Sailing Interest Group (SIG) cordially invites you to join its new windsurfing training courses -one for beginners and one for those members who have already completed ...

發布日期: 2014-08-20

File Type: pdf | Size: 346 KB

Flyer for Dinghy Sailing_2014

發布日期: 2014-08-20

File Type: pdf | Size: 272 KB

s140911s

HKICPA seminar: New Hong Kong Companies Ordinance: Business Review Programme Code: S140911S On 3 March 2014 the new Hong Kong Companies Ordinance ("New Co") came into effect. One of the new ...

發布日期: 2014-07-23

File Type: pdf | Size: 241 KB

s140623

HKICPA/HKIoD joint seminar: New Hong Kong Companies Ordinance Programme Code: S140623 Date Monday,, 23 June 2014 Time 6::30 p..m.. – 9::00 p..m.. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

發布日期: 2014-05-20

File Type: pdf | Size: 253 KB

w140604s

HKICPA workshop: Costing techniques – comparing the big three (ABC, standard, zero-based) Programme Code: W140604S This fast-paced workshop has a topic range that gives maximum attention to the Big-3 ...

發布日期: 2014-04-14

File Type: pdf | Size: 236 KB

Circular_Play With Golf Pro_140315

Play With a Golf Professional (On Course Practice) Date: Saturday, 15 March 2014 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Lo ...

發布日期: 2014-02-13

140306

Speaker Ms. Jenny Yip Senior Manager, Risk & Controls Assurance, PricewaterhouseCoopers Date & Time 6 March 2014, Thursday 1:00 p.m. – 2:00 p.m. Venue HKICPA, 27th Floor, Wu Chung House, 213 Q ...

發布日期: 2014-01-24

File Type: pdf | Size: 255 KB

w140329j

HKICPA/CIMA joint workshop: Professional Competence in Management Accounting: Case Study Workshop Programme Code: W140329J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members ...

發布日期: 2014-01-02

File Type: pdf | Size: 265 KB

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2013-12-12

File Type: pdf | Size: 320 KB

w130928j

Professional Competence in Management Accounting: Case Study Workshop Programme Code: W130928J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in finan ...

發布日期: 2013-10-22

File Type: pdf | Size: 265 KB

order-1010

1 Proceedings No. : D-12-0711F Complaint against : Mr. Choi Kwok Man, a certified public accountant (practising) (Membership No. A03798) (1st Respondent) and K.M. Choi & Au Yeung Limited (Corporat ...

發布日期: 2013-10-17

File Type: pdf | Size: 35 KB

Circular_Play With Golf Pro_131116

Play With a Golf Professional (On Course Practice) Date: Saturday, 16 November 2013 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. ...

發布日期: 2013-09-30

File Type: pdf | Size: 241 KB

s131015s

What are the Risks and Opportunities for Managing Suppliers in China? (re-run) Programme Code: S131015S The seminar will discuss the risks and opportunities for managing suppliers in China. The speake ...

發布日期: 2013-09-27

w130929j

Performance Strategy: Risk and Control Programme Code: W130929J HKICPA and CIMA present a four-day workshop, specifically for HKICPA members who intend to excel in financial and management skills and ...

發布日期: 2013-08-26

File Type: pdf | Size: 350 KB

tma13091113

The Australian Chapter of the Turnaround Management Association, an organization affiliated with INSOL International and dedicated to corporate renewal is holding the TMA Australian National Conferenc ...

發布日期: 2013-08-20

jazz_aug

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

發布日期: 2013-07-04

File Type: pdf | Size: 283 KB

w130803s

Enhancing your business management and empowerment with NLP (Module 3) Programme Code: W130803S Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, esp ...

發布日期: 2013-06-13

File Type: pdf | Size: 244 KB

pa-aia

Form PA-AIA Jun 2013 1 Preliminary Assessment of the eligibility of a prospective applicant for registration as a certified public accountant under the transitional arrangements of the agreement for m ...

發布日期: 2013-05-30

File Type: pdf | Size: 79 KB

130308

為加強公會內地業務關注組會員的聯繫和溝通，公會首次舉辦聯誼酒會，並邀請了中原集團董事施永青先生擔任講座主講嘉賓，展望中港兩地領導層換屆後對香港及內地房地產市場的影響，以及用家和投資者應採取的策略。公會亦將邀請香港律師會會員參加是次活動，與會員互相交流、分享經驗。日期2013年3月8日(星期五) 時間下午7:00 – 8:05 (講座) 下午8:05 – 9:30 (酒會) 地點香港灣仔皇后大道東2 ...

發布日期: 2013-02-27

File Type: pdf | Size: 288 KB

w130302s

Enhancing your business management and empowerment with NLP (Module 3) Programme Code: W130302S Nowadays people are living in a fast growing and unpredictable world full of changes and challenges, esp ...

發布日期: 2013-02-05

File Type: pdf | Size: 242 KB

jazz_oct

Jazz Dancing Class To meet members' diverse interests in dancing, the Dance Interest Group will launch a Jazz dancing class for the first time in October. JJaazzzz ddaannccee,, is a form of modern ...

發布日期: 2012-10-05

File Type: pdf | Size: 287 KB

Circular_GIG121007

Play with a Golf Professional (On Course Practice) Date: Sunday, 7 October 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Tom ...

發布日期: 2012-08-29

File Type: pdf | Size: 909 KB

cf2012_briefing

Six great reasons to join • Gain updates on career development and work life of accountants • Interview by HR experts and win an internship opportunity at CPA firms • Meet face-to-face with CPAs and s ...

發布日期: 2012-08-21

Circular_GIG120527

Golf Lesson "Driving and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players. Woods are a very important aspect of the game ...

發布日期: 2012-04-17

File Type: pdf | Size: 233 KB

D-07-0257C_Order_Reasons

Proceedings No.: D-07-0257C 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 Dis ...

發布日期: 2012-03-29

File Type: pdf | Size: 141 KB

D-09-0429C_decision_order

Proceedings No.: D-09-0429C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

發布日期: 2012-03-29

File Type: pdf | Size: 129 KB

Circular_GIG120415

Play with a Golf Professional (On Course Practice) Date: Sunday, 15 April 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Hong ...

發布日期: 2012-02-29

File Type: pdf | Size: 249 KB

Circular_GIG120107

Play with a Golf Professional (On Course Practice) Date: Saturday, 7 January 2012 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. H ...

發布日期: 2011-11-11

File Type: pdf | Size: 249 KB

Circular_GIG111009

On Course Practice (play with a golf professional) Date: 9 October 2011, Sunday Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Lok ...

發布日期: 2011-08-24

File Type: pdf | Size: 238 KB

0427-1

Proceedings No.: D-08-0318-H 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: 2011-07-28

File Type: pdf | Size: 117 KB

w110603

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W110603) This programme aims to enhance ...

發布日期: 2011-04-28

File Type: pdf | Size: 176 KB

lam-king-hung-order

1 Proceedings No.: D-09-0389H 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 Disciplinar ...

發布日期: 2010-11-17

File Type: pdf | Size: 19 KB

lam-order

Proceedings No.: D-08-0318-H 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: 2010-06-07

File Type: pdf | Size: 115 KB

speech

1 Cocktail Reception of the Taxation Interest Group of the Hong Kong Institute of Certified Public Accountants Speech by Mr CHU Yam-yuen JP, Commissioner of Inland Revenue 15 April 2010 (Thursday) Deb ...

發布日期: 2010-04-21

File Type: pdf | Size: 56 KB

insolvency-preparatory-ii

Insolvency Preparatory II The Hong Kong Institute of Certified Public Accountants invites applications for the Insolvency Preparatory II 2010. The course will be held on five Saturday mornings commenc ...

發布日期: 2010-04-12

File Type: pdf | Size: 238 KB

w100429s-n-0514s

ManageSmart: Coaching for Greater Performance & Commitment Programme Code: W100429S W100514S Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commer ...

發布日期: 2010-03-22

w100423

Performance Strategy Course – A Structured CPD programme for Professional Accountants in Business Programme Code: W100423 Speaker Mr. Channa Gunawardana BSc (Hons) First Class, ACA, CIMA Passed Finali ...

發布日期: 2010-02-08

File Type: pdf | Size: 172 KB

w100316s-w0322s

TalkSmart Persuasive Business Communication Programme Code: W100316S W100322S Speaker Miss Angela Shing, BBus MSc IIAC(UK) CPA(Aust.) Angela has a wealth of experience in the commercial and banking se ...

發布日期: 2010-02-08

File Type: pdf | Size: 230 KB

ppt

發布日期: 2010-01-22

File Type: pdf | Size: 110 KB

s091210

Host Supporting organisation Supporting organisation Corporate Rescues and Valuation of Distressed Companies CPD Point(s): The HKICPA : 3 The HKICS : 3 The Law Society of HK : Being applied for This s ...

發布日期: 2009-11-27

File Type: pdf | Size: 272 KB

Accounting & Auditing

Accounting & Auditing 本站提供的文本僅供參考，如與頒布單位的文本不一致，均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncemen ...

發布日期: 2009-05-14

Council_Electoin_Nomination_Form

Nomination form for election to Council at the 36th A.G.M. Notes A. Please signify: i. by the letter “P” for the candidate who is in full time practice as a certified public accountant (practising); i ...

發布日期: 2008-10-31

File Type: pdf | Size: 473 KB

081105

e Financial Services Interest Group (FSIG) Lunch Seminar The CFO’s Ultimate Challenge: Smart financial management and risk mitigation in today’s global credit crunch environment Speaker Mr. Ralph Lai ...

發布日期: 2008-10-20

081105

發布日期: 2008-10-20

081105

發布日期: 2008-10-20

File Type: pdf | Size: 81 KB

ISA700

By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...

發布日期: 2007-12-07

Bankruptcy2005_Nov

1 14 November 2005 By hand and by fax (2527 0292) Our Ref.: C/IPC, M37900 Mr. Alan Lo Financial Services Branch Financial Services and the Treasury Bureau 18th Floor, Admiralty Centre Tower 1 18 Harco ...

發布日期: 2005-11-16

File Type: pdf | Size: 272 KB

Nov04

Auditing and Assurance Standards Committee Meeting summary – November 2004 The Auditing and Assurance Standards Committee (Committee) met on 23 November 2004. Members present at the meeting were: Carl ...

發布日期: 2005-01-26

File Type: pdf | Size: 151 KB

0406

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – July 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 July 2004. Present at the Committee’s meet ...

發布日期: 2004-09-08

File Type: pdf | Size: 34 KB

FRSCMS-Jul

發布日期: 2004-09-08

File Type: pdf | Size: 34 KB

ssap01q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...

File Type: pdf | Size: 17 KB

ssap15q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 12-Jun-2003 SSAP 15, Cash Flow Statements Page 1 of 3 SSAP 15, Cash Flow Statements Background SSAP 15 (revised) c ...

File Type: pdf | Size: 15 KB

Driver & woods_130120

Driver & woods_130120 Golf Lesson "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the use o ...

File Type: pdf | Size: 168 KB

140503_Flyer_Driving&woods (v2)

140503_Flyer_Driving&woods (v2) Golf Lesson "Driving and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing o ...

File Type: pdf | Size: 140 KB

msjan20

Page 1 of 3 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 23 January 2019 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) C ...

File Type: pdf | Size: 543 KB

012320

Page 1 of 3 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 23 January 2020 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) C ...

File Type: pdf | Size: 543 KB

Disciplinary proceedings in progress as at 1 Nov 2021

892 Disciplinary proceedings in progress as at 1 November 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apri ...

File Type: pdf | Size: 386 KB

Disciplinary proceedings in progress as at 15 December 2021

892 Disciplinary proceedings in progress as at 15 December 2021 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1* LAW, Fei Shing 15 Apr ...

File Type: pdf | Size: 387 KB

PC-Registration-and-Entry-Form

(Dec 2022) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2022 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 448 KB

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

File Type: pdf | Size: 338 KB

PC-Credit-Card-Form

(Jun 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Jun 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 448 KB

PC-Registration-and-Entry-Form

File Type: pdf | Size: 446 KB

CPD_record-form_v3_reselected_WORD

Continuing Professional Development (CPD) Record FormPART I :Summary of CPD Activities for a rolling three-year period from 1 December 2019 to 30 November 2022(This section is not required for members ...

File Type: docx | Size: 60 KB

CPD_record-form_v3_reselected_PDF

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2019 to 30 November 2022 (This section is not required for me ...

File Type: pdf | Size: 538 KB

PC-Registration-and-Entry-Form-Dec 2023

(Dec 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 525 KB

2023

File Type: pdf | Size: 525 KB

Notes for Authorized Supervisor

Version: Sept 2024 1 Notes for Authorized Supervisor (Please read these Notes carefully before completing the form and refer to the Support Manual of the revised PE Framework for details.) 1. Authoriz ...

File Type: pdf | Size: 324 KB

20141007_MPS_A_S1

You don't have access right to view the details. Please login.

發布日期: 2014-10-16

File Type: pdf | Size: 881 KB

ED03-bc

Basis for Conclusions on Exposure Draft ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 This Basis for Conclusions accompanies the proposed International Financial Reporting Standar ...

發布日期: 2002-12-05

File Type: pdf | Size: 461 KB

ed_pn8101ct

Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...

File Type: pdf | Size: 700 KB

QPGraudate201806

1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 18.doc 21 August August August August August 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/NCOur Ref. ...

發布日期: 2018-08-10

File Type: pdf | Size: 110 KB

20141021_MPS_A_S2

You don't have access right to view the details. Please login.

發布日期: 2014-10-22

File Type: pdf | Size: 991 KB

pn840

PN 840 (revised April 04) 1 PRACTICE NOTE 840 THE AUDIT OF SOLICITORS' ACCOUNTS UNDER THE SOLICITORS' ACCOUNTS RULES AND THE ACCOUNTANT'S REPORT RULES (Issued November 1998; revised June 2 ...

File Type: pdf | Size: 187 KB

B-Preseen-Dec2015

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

發布日期: 2015-09-10

File Type: pdf | Size: 278 KB

AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

發布日期: 2012-10-22

File Type: pdf | Size: 3 MB

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

發布日期: 2004-05-28

File Type: pdf | Size: 170 KB

AGM booklet

You don't have access right to view the details. Please login.

File Type: pdf | Size: 592 KB

Reasons for Decision_Ip, Chang & Wong__0758C

Reasons for Decision_Ip, Chang & Wong__0758C Page 1 D-12-0758C A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) and referred to the Disciplinar ...

File Type: pdf | Size: 76 KB

hksa720cfd

THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The Auditor’s Responsibilities Relating to Other Information in Documents Containing ...

File Type: pdf | Size: 185 KB

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

File Type: pdf | Size: 687 KB

update164

Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

File Type: pdf | Size: 153 KB

update103

i Update No. 103 (Issued 23 December 2010) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Severe Hyperinflation and Rem ...

File Type: pdf | Size: 823 KB

MPS_C_PartI

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: 2018-04-09