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IIRC_Consultation

1 Consultation questions The IIRC welcomes comments on all aspects of the Draft International Framework (Draft Framework) from all stakeholders, whether to express agreement or to recommend changes. T ...

發布日期: 2013-07-15

File Type: pdf | Size: 293 KB

aia-faq

1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Association of International Accountants (A ...

發布日期: 2013-01-31

File Type: pdf | Size: 273 KB

techwatch121

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 ...

發布日期: 2012-11-13

File Type: pdf | Size: 339 KB

techwatch121

發布日期: 2012-11-13

File Type: pdf | Size: 339 KB

pr-20120419-en

1 Media alert Dear editors and reporters: Hong Kong Institute of Certified Public Accountants issues quality assurance annual report 2011 (HONG KONG, 18 April 2012) –The Hong Kong Institute of CPAs ...

發布日期: 2012-04-18

File Type: pdf | Size: 110 KB

A5

37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...

發布日期: 2012-03-29

File Type: pdf | Size: 272 KB

HKICPA_SR-EN_ICAEW

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

發布日期: 2012-02-01

File Type: pdf | Size: 303 KB

techwatch108

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 Financ ...

發布日期: 2011-10-07

File Type: pdf | Size: 312 KB

060504e

-1 -To: News/Business Editor, 6 May 2004 (For immediate release) HKSA introduces a comprehensive and robust set of standards and guidance to help maintain quality of financial information in Hong Kong ...

發布日期: 2004-05-06

File Type: pdf | Size: 226 KB

Best Written Proposal 2022 HK Subdegree

1 Business Proposal for Galaxy Health International Limited Table of Contents 1. Executive Summary.…………………………………….…………………………2 2. Financial Analysis………………………………………………………………......3 3. Internal Strategic ...

File Type: pdf | Size: 799 KB

HKBN Handbill 20240930 ENG

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File Type: pdf | Size: 1 MB

HKBN Handbill 20241130 ENG

File Type: pdf | Size: 1 MB

WeCare leaflet_Institute_140618

WeCare leaflet_Institute_140618 Lead Organizer: Organizers: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. T ...

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WeCare leaflet_Institute_140618

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WeCare leaflet_Institute_140618

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WeCare leaflet_Institute_140618

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rfi_ifrs 13rfi

IFRS Standards Request for Information May 2017 Post-implementation Review— IFRS 13 Fair Value Measurement Submissions to be received by 22 September 2017Request for Information Post-implementation Re ...

發布日期: 2017-05-25

File Type: pdf | Size: 228 KB

ed_bc

Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

發布日期: 2014-01-30

File Type: pdf | Size: 204 KB

Budget_Proposals_2018-19_(submission)_180205

Budget_Proposals_2018-19_(submission)_180205 2018 -19 Tax policy and budget proposals Being Smart, Staying Ahead and Staying HealthyTaxation Faculty Executive Committee 2017 Chair : Anthony Tam Deputy ...

File Type: pdf | Size: 180 KB

ec1dec18

Guidance for Small and Medium Practitioners on the revised Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018 This Ethics Circular does not constitute an ethics s ...

File Type: pdf | Size: 376 KB

Judges_Report_2013

1 2013最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum MTR Corporation Limited Gold Hong Kong Exchanges and Clearing ...

發布日期: 2013-11-27

File Type: pdf | Size: 779 KB

qa-annual-report-2010

Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...

發布日期: 2011-04-11

File Type: pdf | Size: 414 KB

ed_isrs4400

International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...

File Type: pdf | Size: 608 KB

ed_ibor

IFRS Standards Exposure Draft ED/2019/1 May 2019 Comments to be received by 17 June 2019 Interest Rate Benchmark Reform Proposed amendments to IFRS 9 and IAS 39Interest Rate Benchmark Reform Proposed ...

File Type: pdf | Size: 227 KB

1022ec1

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018; October 2022* This Ethics Circular does not constitute an e ...

File Type: pdf | Size: 745 KB

ec123tk

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised December 2018; October 2022*; March 2023 This Ethics Circular does not con ...

File Type: pdf | Size: 749 KB

ec123cl

File Type: pdf | Size: 748 KB

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

File Type: pdf

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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IB_cp

Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...

File Type: pdf | Size: 365 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19101801 Language Cantonese Event name Photography Sharing Sessions (S1) Enrolment restrictions For members only Contact Miss Betsy Liang at 2287 ...

update092

i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...

發布日期: 2019-03-25

File Type: pdf | Size: 390 KB

HKICPAsub

FEES QUESTIONNAIRE IESBA Seeks Your View about the Level of Fees Charged by Audit Firms The level of fees charged by audit firms is considered by some stakeholders as an element that may affect audito ...

發布日期: 2018-02-28

File Type: pdf | Size: 1 MB

ed3

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...

發布日期: 2017-02-01

File Type: pdf | Size: 291 KB

weighted-v-rts

27 November 2014 By email and by post Our Ref.: C/CFC, M97534 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour ...

發布日期: 2014-12-03

File Type: pdf | Size: 448 KB

state-guide

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL ...

發布日期: 2012-05-10

File Type: pdf | Size: 188 KB

Statement 1

Continuing Professional Development .500 .500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT 2 1.500 (D ...

發布日期: 2012-05-10

File Type: pdf | Size: 188 KB

dp enhancing value

1 Sent electronically through email dorothyofori@ifac.org 20 September 2011 Our Ref.: C/AASC Technical Director International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New Yo ...

發布日期: 2011-09-26

File Type: pdf | Size: 263 KB

stat-intent

20 January 2010 Statement of Intent Statement of Intent Hong Kong Financial Reporting Standard for Private Entities 2 Comments regarding this Statement of Intent can be sent by mail, fax or e-mail to: ...

發布日期: 2010-01-21

File Type: pdf | Size: 995 KB

SMEs_Staff_Overview

This overview of the IASB’s exposure draft of a proposed International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) was prepared by Paul Pacter, IASB Director of St ...

發布日期: 2007-04-03

File Type: pdf | Size: 270 KB

SMEs-Staff-Overview

發布日期: 2007-04-03

File Type: pdf | Size: 270 KB

ed-pn852

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...

發布日期: 2003-07-15

File Type: pdf | Size: 461 KB

ed-pn852

發布日期: 2003-07-15

File Type: pdf | Size: 461 KB

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

發布日期: 2001-05-07

File Type: pdf | Size: 50 KB

2001-03-09

By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...

發布日期: 2001-05-07

File Type: pdf | Size: 50 KB

Statement 1500 (revised April 2012)

Statement 1500 (revised April 2012) Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012 Effective for CPD reporting periods beginning on or after 1 De ...

File Type: pdf | Size: 188 KB

2ndar2018

STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...

File Type: pdf | Size: 3 MB

snps1s2

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information [Draft] IFRS S2 Climate-related Disclosures Proposals The International Sustainability Standards Boa ...

File Type: pdf | Size: 173 KB

ed_qmc

International Ethics Standards Board for Accountants Proposed Quality Management-related Conforming Amendments to the Code Exposure Draft August 2021 Comments due: October 5, 2021 About the IESBA The ...

File Type: pdf | Size: 444 KB

ifrs8ps

Responses to Exposure Draft Improvements to IFRS 8 Operating Segments (ED/2017/02) IFRS Standards Project Summary February 20192 Project Summary Improvements to IFRS 8 Operating Segments February 2 ...

File Type: pdf | Size: 132 KB

ps_disclosure

Disclosure Initiative—Principles of Disclosure IFRS Standards Project Summary March 20192 Project Summary Disclosure Initiative—Principles of Disclosure March 2019 Principles of Disclosure The Inte ...

File Type: pdf | Size: 243 KB

Best Written Proposal 2022 HK Undergraduate

1 1. Executive Summary ........................ 2 2. Corporate Appraisal ....................... 2 2.1 Environmental scanning ............. 2 2.2 Strategy formation .................... 3 2.2.1 Strate ...

File Type: pdf | Size: 1 MB

techwatch67

發布日期: 2008-05-08

File Type: pdf | Size: 316 KB

techwatch117

發布日期: 2012-07-11

File Type: pdf | Size: 428 KB

techwatch117

發布日期: 2012-07-11

File Type: pdf | Size: 428 KB

MPS_D_PartII

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發布日期: 2019-01-10

File Type: pdf | Size: 815 KB

MPS_D_PartII

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: 2019-01-10

File Type: pdf | Size: 815 KB

MPS_D_PartII

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File Type: pdf | Size: 812 KB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

發布日期: 2018-04-26

File Type: pdf | Size: 12 MB

newbooks-apr

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Apr 2011 2011) Business Finance Business Finance Business Finance Business Finance Title /Au ...

發布日期: 2011-04-06

File Type: pdf | Size: 303 KB

joint-declaration-annex1_en

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

發布日期: 2010-12-13

File Type: pdf | Size: 112 KB

newbooks-jun

1 New Books in Library (Jun 2010) Business Finance Title /Author: Fixed income securities : valuation, risk, and risk management /Pietro Veronesi Publisher: Hoboken, N. J. : John Wiley & Sons Year ...

發布日期: 2010-06-04

File Type: pdf | Size: 442 KB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Gatherings Two tutorials and two field trips have been organized for members who are interested in taking travel photography by using mirrorless camera an ...

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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FATF-report

Financial Action Task ForceGroupe d’action financière FATF Report Money Laundering vulnerabilities of Free Trade Zones March 2010 THE FINANCIAL ACTIONTASK FORCE (FATF) The Financial Action Task F ...

發布日期: 2010-03-26

File Type: pdf | Size: 1 MB

27

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2016-12-23

File Type: pdf | Size: 322 KB

update234

i Update No. 234 (Issued 11 November 2019) This update relates to the issuance of amendments to the following standards: • HKAS 39 Financial Instruments: Recognition and Measurement • HKFRS 7 Financia ...

File Type: pdf | Size: 782 KB

update234

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techwatch64

發布日期: 2008-02-01

File Type: pdf | Size: 320 KB

techwatch64

發布日期: 2008-02-01

File Type: pdf | Size: 320 KB

newbooks-nov

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Nov 2010 2010) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assuran ...

發布日期: 2010-11-02

File Type: pdf | Size: 533 KB

cap50

CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...

發布日期: 2019-03-25

File Type: pdf | Size: 368 KB

cap50

發布日期: 2007-11-01

File Type: pdf | Size: 368 KB

cap50

發布日期: 2007-11-01

File Type: pdf | Size: 368 KB

ed_psmpe

23 May 2018 Consultation Paper Response Due Date 13 July 2018 Consultation Paper Professional Skepticism – Meeting Public Expectations 2 CONTENTS Consultation Paper IESBA Press Release The Consultatio ...

發布日期: 2018-05-23

File Type: pdf | Size: 364 KB

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

發布日期: 2018-03-23

File Type: pdf | Size: 280 KB

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

發布日期: 2017-09-13

File Type: pdf | Size: 231 KB

ed_20175

發布日期: 2017-09-13

File Type: pdf | Size: 231 KB

170907_slide

Anti-Money Laundering and Combating the Financing of Terrorism Mr. Ho Kee Fu, Member of Anti-money Laundering Guidelines Working Group, and Partner, Regulatory Advisory Services, PricewaterhouseCooper ...

發布日期: 2017-09-08

File Type: pdf | Size: 768 KB

ed_0515

15 May 2017 Exposure Draft Response Due Date 23 June 2017 Exposure Draft Proposed Application Material Relating to: (a) Professional Skepticism – Linkage with the Fundamental Principles; and (b) Profe ...

發布日期: 2017-05-15

File Type: pdf | Size: 367 KB

i2c_gov

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

發布日期: 2012-07-25

File Type: pdf | Size: 513 KB

IAASB Strategic Review Questionnaire_Response 10May10

Page 1 of 25 IAASB STRATEGIC REVIEW Introduction The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that develops auditing and assurance standards ...

發布日期: 2011-01-06

File Type: pdf | Size: 304 KB

sub_rfi

Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 290 KB

edu_hkfrs17

Page 1 of 12 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 general reference onl ...

File Type: pdf | Size: 845 KB

AGM booklet

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File Type: pdf | Size: 592 KB

Best written proposal in 2021 HK Undergraduate

Zodiac Fashion Company Upholding style with a touch of modernity Table of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of ContentsTable of Content ...

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Training Records QP student

Qualification Programme (QP) Practical Experience Online System (Online Training Records for QP student) User Guide Page 1 of 10 Online Training Records (QP student) User Guide This user guide shows h ...

File Type: pdf | Size: 939 KB

newbooks-may

1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Ma y 2011 2011 ) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assur ...

發布日期: 2011-05-06

File Type: pdf | Size: 414 KB

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

發布日期: 2009-03-19

Fitness and Stretching Class

Fitness and Stretching Class Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next y ...

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Fitness and Stretching Class

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Fitness and Stretching Class

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Fitness and Stretching Class

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Fitness and Stretching Class

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Fitness and Stretching Class

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Fitness and Stretching Class

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Fitness and Stretching Class

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update182

i Update No. 182 (Issued 11 March 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v ...

發布日期: 2019-03-25

File Type: pdf | Size: 623 KB

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 ...

發布日期: 2015-11-27

File Type: pdf | Size: 3 MB

judges_report_2015

發布日期: 2015-11-26

File Type: pdf | Size: 6 MB

judges_report_2014

1 2014 最佳企業管治資料披露大獎Best Corporate Governance Disclosure Awards Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Platinum HSBC Holdi ...

發布日期: 2014-11-26

File Type: pdf | Size: 7 MB

awardees-list

發布日期: 2014-11-20

File Type: pdf | Size: 787 KB

i2c_hksir500

20 January 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT ON PROPOSED HONG KONG STANDARD ON INVESTMENT CIRCULAR REPORTING ENGA ...

發布日期: 2014-01-21

File Type: pdf | Size: 548 KB

ed_forests

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

發布日期: 2012-11-12

File Type: pdf | Size: 233 KB

AMLB1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...

發布日期: 2012-05-10

File Type: pdf | Size: 155 KB

cg-code-sub

6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...

發布日期: 2011-04-07

File Type: pdf | Size: 422 KB

qa-report

Quality Assurance Annual Report 2009Foreword 1 What do we do 3 What have we changed since 5 last year What have we achieved in 2009 6 What is our review process 7 What have we done to help 9 our membe ...

發布日期: 2010-03-29

File Type: pdf | Size: 386 KB

qa-report

發布日期: 2010-03-29

File Type: pdf | Size: 386 KB

ED-ConstitutionalreviewpartII

September 2009 IASC Foundation Comments to be received by 30 November 2009 Part 2 of the Constitution Review Proposals for Enhanced Public AccountabilityIASC Foundation Part 2 of the Constitution Revi ...

發布日期: 2009-09-08

File Type: pdf | Size: 392 KB

570_QAD_AR_2008_090616_proof

Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...

發布日期: 2009-06-16

File Type: pdf | Size: 1 MB

lb1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Legal Bulletin July 2006 LB 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BULLETIN Requirements on Ant ...

發布日期: 2009-02-16

File Type: pdf | Size: 230 KB

29

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2018 Tax BulletinTaxB 29 November 20181 2018 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

File Type: pdf | Size: 459 KB

2021_1st runner up_Best Proposal

Business Proposal HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business Management HKICPA Accounting and Business ManagementHKICPA Accounti ...

File Type: pdf | Size: 3 MB

rfi_issbr

Consultation on Agenda Priorities Comments to be received by 1 September 2023 May 2023 Request for Information IFRS Sustainability Disclosure Standards International Sustainability Standards Board ISS ...

File Type: pdf | Size: 288 KB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

發布日期: 2015-03-10

File Type: pdf | Size: 4 MB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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Experiencing Dragon Boat Paddling

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SSG_201314_Champion

1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...

發布日期: 2014-01-15

File Type: pdf | Size: 724 KB

e

e The measurement of fair value under HKFRS may not be an easy task as often times it requires judgment from the management team. HKFRS 13 is a standard which defines fair value and provides guidance, ...

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e

File Type: pdf

AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

發布日期: 2018-10-25

File Type: pdf | Size: 5 MB

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

File Type: pdf | Size: 5 MB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

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Experiencing Dragon Boat Paddling

File Type: pdf

Experiencing Dragon Boat Paddling

File Type: pdf

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Trailwalker Practice 2019 The 2019 Oxfam Trailwalker will be held on 15-17 November. The Athletics Interest Group (AIG) has organized a series of training preparing m ...

File Type: pdf

dp_di

Discussion Paper DP/2017/1 March 2017 Disclosure Initiative—Principles of Disclosure Comments to be received by 2 October 2017Disclosure Initiative—Principles of Disclosure Comments to be received by ...

發布日期: 2017-03-29

File Type: pdf | Size: 549 KB

amend-hkfrs-7

Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Amendments to HKFRS 7 Financial Instruments: Disclosures Financial Instruments: Disclosures Financial Instrument ...

發布日期: 2010-11-19

File Type: pdf | Size: 167 KB

ed_ISA_260_320_450

30 November 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governanc ...

發布日期: 2006-12-02

File Type: pdf | Size: 802 KB

ed_ISA_260_320_450

發布日期: 2006-12-02

File Type: pdf | Size: 802 KB

ed_ISA_260_320_450(Redrafted)

ed_ISA_260_320_450(Redrafted) Exposure Draft October 2006 Comments are requested by February 15, 2007 International Auditing and Assurance Standards Board Proposed Redrafted International Standard on ...

File Type: pdf | Size: 752 KB

ed_ISA_260_320_450(Redrafted)

File Type: pdf | Size: 752 KB

rp_goodwill20

Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...

File Type: pdf | Size: 1 MB

Module C_Preseen_20182

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發布日期: 2018-07-31

File Type: pdf | Size: 912 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

發布日期: 2017-09-14

File Type: pdf | Size: 361 KB

ex_cir060217

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised May 2015 February 2017 This revised Ethics Circular 1 was endorsed by the ...

發布日期: 2017-02-06

File Type: pdf | Size: 367 KB

Module C Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2016-08-05

File Type: pdf | Size: 379 KB

ed_reqview

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

發布日期: 2015-08-12

File Type: pdf | Size: 398 KB

eccir10515

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 Revised November 2013 May 2015 This revised Ethics Circular 1 was endorsed by the ...

發布日期: 2015-05-20

File Type: pdf | Size: 353 KB

iesba_auditclient

28 May 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...

發布日期: 2014-05-28

File Type: pdf | Size: 512 KB

iesba_workplan

19 December 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC's INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATI ...

發布日期: 2013-12-19

File Type: pdf | Size: 664 KB

ec1rev1113

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 EC 1 December 2011Revised November 2013 This revised Ethics Circular 1 was endorsed by ...

發布日期: 2013-11-19

File Type: pdf | Size: 271 KB

ec1

Guidance for Small and Medium Practitioners on the Code of Ethics for Professional Accountants Ethics Circular 1 Ethics Circular -EC 1 Issued 16 December 2011 This Ethics Circular is developed by the ...

發布日期: 2011-12-16

File Type: pdf | Size: 216 KB

conceptual-framework

Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework for Financial Reporting Conceptual Framework ...

發布日期: 2010-11-16

File Type: pdf | Size: 153 KB

finalreport

Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...

發布日期: 2007-06-12

File Type: pdf | Size: 86 KB

ed-pn871

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...

發布日期: 2003-01-23

File Type: pdf | Size: 393 KB

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