搜尋結果

File Type: pdf | Size: 457 KB

featuredbooks-oct

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Data Protection Books E-books E-journ ...

發布日期: 2014-10-10

featuredbooks-jun

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Competition Law Books E-books E-journ ...

發布日期: 2014-06-16

File Type: pdf | Size: 352 KB

CCH_Christmas Leaflet-final5

UP TO 60% DISCOUNT WHILE STOCK LASTS PRODUCT CODE 1987H 1979H 1969H 1973H 1972H 1963H 1931H 1902H 1949H 1967H 1920H 1940H 1932H 1909H 1935H 1962H 1961H 1939H 1889H 1919H 1910H 1938H 1798S 1797S 1823S ...

發布日期: 2013-12-02

File Type: pdf | Size: 666 KB

tue1318

Overview of HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Programme Code: TUE131205 (TUE1318) The selection and application of accounting policy is often a crucial step in the ...

發布日期: 2013-11-13

Workshop Topics Module D Workshop 1

Workshop Topics Module D (December 2013) Workshop 1 1 Preamble The focus of the workshops under the Enhanced Qualification Programme is on formative development of skills, i.e. to train students to be ...

發布日期: 2013-11-12

File Type: pdf | Size: 86 KB

20132_MD_Comparison

September 2013 1 HKICPA Qualification Programme Module D Learning Pack Examination questions from recent sessions have been added. Chapter in 3rd edition Main changes in 4th edition Chapter Chapter Na ...

發布日期: 2013-09-23

20132_MD_Comparison_1

發布日期: 2013-09-23

File Type: pdf | Size: 83 KB

taxlink4_130912

Issue 4. Sep 2013 Events The Taxation Faculty holds regular events. For more information on events, see the Taxation Faculty webpage. What kind of events would you like the Taxation Faculty to organis ...

發布日期: 2013-09-12

i2c_leases

22 May 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF LEASES Comments to be received by 15 August 2013 The Hong Kong I ...

發布日期: 2013-05-21

File Type: pdf | Size: 71 KB

steve-ong

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Friday, February 08, 2013 7:00 PM To: Simon Riley; Winnie Chan Cc: DICKENS Mark; David Graham; Grace Hui; Dorian Chan; Elce Lee; Committee-FRSC Subj ...

發布日期: 2013-04-19

File Type: pdf | Size: 120 KB

taxlink3_130311

Issue 3. Mar 2013 Events The Taxation Faculty holds regular events. For more information on TF events, see the Taxation Faculty webpage. What kind of events would you like the Taxation Faculty to orga ...

發布日期: 2013-03-11

File Type: pdf | Size: 83 KB

i2c_crlost

8 March 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: EXPECTED CREDIT LOSSES Comments to be re ...

F130122

Financial Reporting Forum – Developments in IFRS Presented by IASB Member and Technical Staff Date Tuesday, 22 January 2013 Time 9:00 am to 1:00 pm Venue Chairman Hong Kong Institute of CPAs 27/F., Wu ...

發布日期: 2013-01-03

File Type: pdf | Size: 200 KB

coe13jan

Technical Training and Support Programme 2012 11 The revised Code of Ethics for Professional Accountants The HKICPA Code of Ethics for Professional Accountants (the Code) was revised in June 2010 to m ...

發布日期: 2012-11-23

TF membership form (2013-14)(CPA firm)_new member_130710

TF membership form (2013-14)(CPA firm)_new member_130710 To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: 28 ...

File Type: pdf | Size: 110 KB

TF membership form (2013-14)(others)_new member_final

TF membership form (2013-14)(others)_new member_final To: Finance & Operations Department, Hong Kong Institute of CPAs, 37/F, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Fax: 2893 ...

File Type: pdf | Size: 117 KB

SpecialistProgTaxationFlyer2024_Full Set

www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...

File Type: pdf | Size: 36 KB

reason-0723

Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accounta ...

發布日期: 2014-07-23

Module D _Dec 13_Question_1

Module D (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropri ...

發布日期: 2013-12-31

File Type: pdf | Size: 154 KB

Module D _Dec 13_Question

發布日期: 2013-12-31

File Type: pdf | Size: 154 KB

order-0809

1 Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accoun ...

發布日期: 2013-08-02

File Type: pdf | Size: 52 KB

Mod B Supplement_20131

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...

File Type: pdf | Size: 266 KB

lpb

File Type: pdf | Size: 266 KB

insol-2010-report

1 INSOL International G Membership Report 2010 End of Year Report To: The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities in 2010. M ...

發布日期: 2011-01-25

File Type: pdf | Size: 73 KB

ssap15

SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...

發布日期: 2004-05-28

File Type: pdf | Size: 180 KB

2020

Date Topic 8 December 2020 Free webinar: Experience sharing: Start-up journey of a young entrepreneur Available period: 7 December 2020 – 15 December 2021 Young Members Virtual Conference: Out of the ...

發布日期: 2018-12-27

lec151112v

Time: 7:30 p.m. – 8:30 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Nov 12 2 19 3. 26 4. Dec 3 5. 10 ...

發布日期: 2015-11-09

File Type: pdf | Size: 124 KB

lec150912v

Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...

發布日期: 2015-09-09

File Type: pdf | Size: 126 KB

lec150702v

Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...

發布日期: 2015-06-30

File Type: pdf | Size: 123 KB

lec150418v

Time: 3:00 p.m. – 4:00 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Apr ...

發布日期: 2015-04-16

File Type: pdf | Size: 123 KB

lec150305v

Time: 7:15 p.m. – 8:15 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Mar ...

發布日期: 2015-03-04

File Type: pdf | Size: 121 KB

lec141115v

Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...

發布日期: 2014-11-10

File Type: pdf | Size: 123 KB

lec140904v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...

發布日期: 2014-09-02

File Type: pdf | Size: 167 KB

lec131207v

Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 1. June 28 2. July 5 3. 12 4. 19 5. 26 ...

發布日期: 2014-06-25

File Type: pdf | Size: 96 KB

lec140515v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...

發布日期: 2014-05-12

File Type: pdf | Size: 110 KB

lec131117v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...

發布日期: 2013-11-11

File Type: pdf | Size: 111 KB

lec130615v

Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Sep 7 and Oct 5, the class will be held at the Meeting Room on 27/ ...

發布日期: 2013-06-11

File Type: pdf | Size: 111 KB

lec130613v

Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Jun 13, Jun 20, Jul 25, Sep 26 and Oct 3, the class will be held a ...

發布日期: 2013-06-06

File Type: pdf | Size: 114 KB

130124v

Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...

發布日期: 2013-01-11

File Type: pdf | Size: 97 KB

HKICPA_PDF Form-SC390-1224

BOC HKICPA PLATINUM Card Application Form Referral Branch /Dept. No. Staff No. SC390 RoadShow SC CIN record checked: No SP /Yes with SP, please specify: Please complete this form in English & in ...

發布日期: 2012-12-24

File Type: pdf | Size: 105 KB

20140313_HKFRS Update

Date 13 March 2014, Thursday Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theater, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong Kong. Speaker Mr. LAM ...

發布日期: 2014-01-02

IAASB Exposure, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)

IAASB Exposure, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs) Introduction In July 2013, the International Auditing and Assurance Stand ...

發布日期: 2013-10-03

TFSP1307_HK Tax Law - Cases and Materials_0913

30 Hong Kong Tax Law: Cases and Materials (Sixth Edition) Bulk purchase discount subscription code: TFSP1307 ISBN: 9789888231416 The book, which was published in July 2013, is a concise and accessible ...

發布日期: 2013-09-18

File Type: pdf | Size: 104 KB

Gradution2012

Advanced Diploma in Specialist Taxation 2012 43 candidates successfully completed the Advanced Diploma in Specialist Taxation 2012. The pass rate was 67 percent. A graduation ceremony was held on 13 M ...

發布日期: 2013-07-09

File Type: pdf | Size: 406 KB

i2c_ivs

6 February 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT AMENDMENTS TO THE INTERNATIONAL VALUATION STANDARDS Responses t ...

發布日期: 2013-02-06

File Type: pdf | Size: 66 KB

Specialist qualification in insolvency

The Institute's first specialist qualification (SQ) is the professional diploma in insolvency programme (known as the "diploma in insolvency" before the 2013-14 programme). The programme ...

發布日期: 2010-09-08

Mod D Supplement20131

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

發布日期: 2013-03-20

File Type: pdf | Size: 356 KB

Module C (Dec 13)_Answer_1

Module C (Dec 13)_Answer_1 Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at as ...

File Type: pdf | Size: 168 KB

Module C (Dec 13)_Answer

Module C (Dec 13)_Answer Module C (December 2013 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The following are the risks of material misstatements identified at asse ...

File Type: pdf | Size: 167 KB

1278F_DC Order_Redacted

, . . IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section ...

File Type: pdf | Size: 472 KB

Reasons For Decision _Ng Kay Lam__0818P

1 Proceedings No: D-13-0818P IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) BETWEEN The Practice Review Committee of the Hong Kon ...

發布日期: 2016-10-05

File Type: pdf | Size: 37 KB

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

發布日期: 2015-06-09

File Type: pdf | Size: 3 MB

20150415_SharingForum_MA

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

發布日期: 2015-04-23

16-10-2013_Module D part 1

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

發布日期: 2013-11-14

File Type: pdf | Size: 320 KB

0982C_Decision_16 Dec 2019_redacted

IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...

File Type: pdf | Size: 807 KB

DBIG -111228

To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 28 December 2011 Dear all, We will have 19 members participating in " 24小時龍舟馬拉松接力齊創健力士及慈善籌款" to be h ...

發布日期: 2011-12-28

File Type: pdf | Size: 66 KB

cl7_ra

香港背後的動力The Power behind Hong Kong CLP中電I 12： years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...

File Type: pdf | Size: 4 MB

20150726&0822_Photography Practice Sessions

20150726&0822_Photography Practice Sessions Photography Practice Sessions The Photography Interest Group (PoIG) has organised two practice sessions in July and August as follows: July 2015 August ...

File Type: pdf | Size: 765 KB

Module B(Part 1)_Deleted p1-2(Compressed)

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

Module B(Part 1)_Deleted p

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

DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

發布日期: 2018-09-11

MPS_B_PartII

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

發布日期: 2019-01-10

MPS_B_PartII

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: 2019-01-10

MPS_B_PartII

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

發布日期: 2018-10-23

File Type: pdf | Size: 269 KB

1stConsultation

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

發布日期: 2009-12-29

F090508-HKICPA-Pre

Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...

File Type: ppt | Size: 446 KB

hk-tax

(Revised inJul 2015) Page 1 P:\E&T\PEF\Aptitude Test\Syllabus\Sep 2013\Tax 09.2013.doc HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing can ...

發布日期: 2015-07-24

File Type: pdf | Size: 79 KB

reason-0614

1 Proceedings No.: D-11-0592C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of COMPLAINAN ...

發布日期: 2014-06-10

File Type: pdf | Size: 54 KB

reason-0614_1

發布日期: 2014-06-10

File Type: pdf | Size: 54 KB

order-0625

發布日期: 2013-06-24

File Type: pdf | Size: 27 KB

Module C (Jun 15)_Question

Module C (Jun 15)_Question Module C (June 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 239 KB

TT League_circular (rv)

TT League_circular (rv) Table Tennis League 2013 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a ‘mixed” league for male and female players (beginner, intermedi ...

File Type: pdf | Size: 253 KB

2013-SMP-Forum-Brochure-(Updated)-2

2013-SMP-Forum-Brochure-(Updated)-2 Kampala, Uganda, The Kampala Serena Hotel, June 5, 2013 Trainers’ Workshop, June 4, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 AB ...

File Type: pdf | Size: 24 KB

廣東五部門發佈《關於加強中小企業金融服務支援疫情防控促進經濟平穩發展的意見》 (Published on 14 Feb Oct 2020)

發布日期: 2019-11-05

order_0107

Proceedings No.: D-12-0663O 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: 2015-04-28

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

order-0107

1 Proceedings No.: D-12-0663O 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 C ...

發布日期: 2014-01-16

File Type: pdf | Size: 48 KB

131210

Computer Forensics #3: eDiscovery About the topic The seminar will look at the methodology behind eDiscovery and issues to consider when using it. Topics include: • Overview of eDiscovery methodology, ...

發布日期: 2013-12-06

File Type: pdf | Size: 162 KB

Circular_Golf Day in China_reschedule

Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is perfect for a round of golf. Don't mis ...

發布日期: 2013-11-08

File Type: pdf | Size: 201 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

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: 227 KB

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: 264 KB

Circular_Advanced Short Game

Advanced Short Game at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. D ...

發布日期: 2013-08-23

File Type: pdf | Size: 259 KB

Circular_Advanced Short Game_130413

Advanced Short Game at Kau Sai Chau The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follo ...

發布日期: 2013-02-25

File Type: pdf | Size: 163 KB

Circular_Play With Golf Pro_130323

Play With a Golf Professional (On Course Practice) (Note: This is a re-run of the Play With a Golf Professional on 16 March due to the overwhelming response.) Date: Saturday, 23 March 2013 Time: 8:00 ...

發布日期: 2013-01-31

File Type: pdf | Size: 224 KB

130316

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

發布日期: 2013-01-28

File Type: pdf | Size: 204 KB

Circular1312 (rv3)

Circular1312 (rv3) The Golf Interest Group (GIG) has organized a new event, Professional Day with a Golf Pro, where members can have the opportunity to spend a full day to learn from a Golf Pro and ex ...

Circular_golf class (Dec 13)

Circular_golf class (Dec 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training cour ...

File Type: pdf | Size: 211 KB

Circular_Play With Golf Pro_130316 (rv)

Circular_Play With Golf Pro_130316 (rv) Play With a Golf Professional (On Course Practice) Date: Saturday, 16 March 2013 Time: 8:00 am – 12:00 noon Venue: Jockey Club Kau Sai Chau Public Golf Course ( ...

File Type: pdf | Size: 211 KB

Circular_golf class (Nov 13)

Circular_golf class (Nov 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...

Circular_golf class (Oct 13)

Circular_golf class (Oct 13) The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. The former is for novice players whi ...

File Type: pdf | Size: 211 KB

Circular_Golf Day in China_131123 (rv)

Circular_Golf Day in China_131123 (rv) Golf Day in Phoenix Hill Golf Club The Golf Interest Group (GIG) has organised a golf day at Phoenix Hill Golf Club in Dongguan, Mainland. Now the weather is per ...

File Type: pdf | Size: 196 KB

Module B (Jun 13)_Question

Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 94 KB

Module B (Jun 13)_Question_1

Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 94 KB

Members-Help-Members

Technical enquiry service Members-Help-Members (M-H-M) is an initiative under the auspices of the Institute’s Small and Medium Practices Committee (SMPC) to provide non-authoritative guidance and comm ...

發布日期: 2020-05-11

MembershipApplicationForm

(5/15) Mainland City Groups Membership Application Form The Institute has set up the Beijing and Shanghai City Groups in March 2008 to better serve members living in or travelling to these cities. Mem ...

發布日期: 2015-05-14

File Type: pdf | Size: 112 KB

results200910

CPA Cup -60th National Day Celebration Dragon Boat Invitational Race 香港會計師公會盃-六十周年國慶龍舟邀請賽4 October 2009 Results Rank Team name (Eng) Team name (Chi) Diamond Cup 1 SOVEREIGN TRUST FAIR DINKUM SOVEREIGN ...

發布日期: 2009-10-09

File Type: pdf | Size: 599 KB

20150513_ETSI_B

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

發布日期: 2015-05-14

File Type: pdf | Size: 160 KB

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

發布日期: 2013-12-11

Case Question_29042015_FINAL

Hong Kong Institute of CPAs – All Copyright Reserved 1 Case Background and Questions Speed Eater Limited Overview Speed Eater Limited (“Speed Eater” or “SEL”) began operations in Hong Kong 35 years ag ...

發布日期: 2015-04-29

File Type: pdf | Size: 224 KB

eqmethod

Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...

發布日期: 2013-11-29

File Type: pdf | Size: 126 KB

Module D Workshop 1 (June 2013)

Module D Workshop 1 (June 2013) Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Present ...

File Type: pdf | Size: 164 KB

1251O_1April2019_edited

\ ., IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Between PROCEEDINGS No. : D-17.12sio THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFI ...

File Type: pdf | Size: 626 KB

powerpoint

Human trafficking: Slavery in our day and age What is the problem and how is it being addressed? Forced Prostitution Fact: 4.5 Million girls/women 4 Slave Boats Fact: 40,000 men/boys in Thailand Sweat ...

發布日期: 2014-06-04

File Type: pdf | Size: 3 MB

41st-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 41st Annual General Meeting held on Friday, 13 December 2013 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

發布日期: 2014-02-24

File Type: pdf | Size: 176 KB

20135_FE_P2_Panelists_Report_Final

Final Examination (December 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper II (The main purpose of the followi ...

發布日期: 2014-02-17

File Type: pdf | Size: 150 KB

131030

Enforcement of PRC assets – taking control About the topic The enforcement of judgments in the PRC has often been considered challenging and unpredictable, with many encountering difficulty along the ...

發布日期: 2013-10-08

File Type: pdf | Size: 223 KB

131030

發布日期: 2013-10-07

File Type: pdf | Size: 223 KB

fe-paper2-panelistreport

Final Examination (June 2013 Session) Page 1 of 5 Paper II Qualification Programme Examination Panelists’ Report Final Examination (June 2013 Session) Paper II (The main purpose of the following repor ...

發布日期: 2013-08-13

File Type: pdf | Size: 151 KB

bmss-aug-sep

712r11_20130730 CPD Workshops – Business Management Skills Series (August to September 2013) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Langua ...

發布日期: 2013-07-30

File Type: pdf | Size: 724 KB

bmss-apr-may

712r10_20130313 CPD Workshops – Business Management Skills Series (April to May 2013) Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language Cant ...

發布日期: 2013-04-22

File Type: pdf | Size: 674 KB

Rundown-20131101

2013 SMP Symposium DRAFT (29 November 2013) Rundown Time Activities 08:30 – 09:00 Registration 09:00 – 09:05 Welcoming Remarks Ms. Susanna Chiu – MH, President, HKICPA 09:05 – 10:05 Tax Update Speaker ...

發布日期: 2013-11-12

File Type: pdf | Size: 38 KB

Cir2013_CPA Practices_flyer

500,000 LIFE & ADD PROTECTION BY AIA Group Insurance Program for Member Practices 2013/2014 The Insurance Program for Member Practices which is renewable on 1 October each year offers Member Pract ...

發布日期: 2013-10-07

File Type: pdf | Size: 142 KB

ReplySlip.130911

Member & Corporate Services Department Hong Kong Institute of CPAs Fax: 2803 4620 Email: mcs.ms@hkicpa.org.hk Enquiry: 2287 7361 /7008 Hong Kong Coalition of Professional Services -Luncheon Talk o ...

發布日期: 2013-08-26

File Type: pdf | Size: 86 KB

ReplySlip

發布日期: 2013-08-26

File Type: pdf | Size: 86 KB

Reply Slip

Member & Corporate Services Department Hong Kong Institute of CPAs Fax: 2803 4620 Email: mcs.ms@hkicpa.org.hk Enquiry: 2287 7361 /7008 Hong Kong Coalition of Professional Services Charity Concert ...

發布日期: 2013-06-20

File Type: pdf | Size: 74 KB

i2c_novation

1 March 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF NOVATION OF DERIVATIVES AND CONTINUATION OF HEDGE ACCOUNTING (P ...

發布日期: 2013-03-01

File Type: pdf | Size: 71 KB

i2c_vl

6 February 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC DISCUSSION PAPER VALUATION OF LIABILITIES Responses to be received by 28 March ...

發布日期: 2013-02-06

bor2013_ecircular

Invitation for Nomination of New Members to Inland Revenue Board of Review The Inland Revenue Board of Review ("Board") is inviting nominations from the Institute for membership of the Board ...

發布日期: 2013-01-24

File Type: pdf | Size: 57 KB

i2c_ias36

21 January 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF RECOVERABLE AMOUNT DISCLOSURES FOR NON-FINANCIAL ASSETS (PRO ...

發布日期: 2013-01-21

File Type: pdf | Size: 71 KB

i2c_improv1113

23 November 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF ANNUAL IMPROVEMENTS TO IFRSs 2011-2013 CYCLE Comments to be ...

發布日期: 2012-11-23

File Type: pdf | Size: 147 KB

Inside Business

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

發布日期: 2010-07-20

Circular_Lee Parker_130406 (rv)

Circular_Lee Parker_130406 (rv) The Golf Interest Group (GIG) is pleased to announced that Mr. Lee Parker, PGA, has agreed to conduct golf lessons at White Head Golf Club for both beginner and interme ...

File Type: pdf | Size: 73 KB

Submission_on_DTA_250805

25 August 2005 Urgent by fax (2511 7414) and by post Your Ref.: DAD(CR)483/141-14C Our Ref.: C/TXG, M36462 Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai Hong Kong (For the at ...

發布日期: 2005-08-29

File Type: pdf | Size: 210 KB

DIPN38_and_DIPN42

1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...

發布日期: 2005-08-03

File Type: pdf | Size: 91 KB

IFAC_ED_networkfirm

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC ED of Proposed Revision to the IFAC Code of Ethics Definition of Network Firm CONTENTS Hong Kong Institute of CPAs Invitation to ...

發布日期: 2005-07-18

File Type: pdf | Size: 223 KB

IFAC_ED_Section290

July 2005 Invitation to Comment Response Due Date 3 September 2005 IFAC Exposure Draft Proposed Revised Section 290 Independence–Assurance Engagements DRAFTCONTENTS Hong Kong Institute of CPAs Invitat ...

發布日期: 2005-07-18

File Type: pdf | Size: 224 KB

scrutineer

7 June 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Acting as at a general meeting of a listed issuer” Comments to be receiv ...

發布日期: 2005-06-07

File Type: pdf | Size: 296 KB

scrutineer

發布日期: 2005-06-07

File Type: pdf | Size: 296 KB

LDS

29 April 2005 Our Ref.: C/CFC, M34500 Ms. Kelly Wick, Assistant Vice President, Listing Division, Hong Kong Exchanges and Clearing Limited, 11/F., One International Finance Centre, 1 Harbour View Stre ...

發布日期: 2005-04-29

File Type: pdf | Size: 67 KB

Bankruptcy2004_sign

1 Your Ref.: C3/17 (2003) Pt. 8 Our Ref.: C/IPC, M34004 By fax and by post (2537 1425) 1 April 2005 The Hon. Tam Heung-man Chairman of the Bills Committee on Bankruptcy (Amendment) Bill Room 425, West ...

發布日期: 2005-04-04

File Type: pdf | Size: 99 KB

Bankruptcy2004

-1 -BY FAX AND BY POST (2537 1425) Your Ref.: C3/17 (2003) Pt. 8 10 December 2004 Our Ref.: C/IPC, M31792 The Hon. Tam Heung-man, Chairman of the Bills Committee on Bankruptcy (Amendment) Bill, Room 4 ...

發布日期: 2004-12-16

File Type: pdf | Size: 156 KB

060204

-1 -BY FAX AND BY POST (2529 5003) Our Ref.: C/IPC, M25452 6 February 2004 Mr. Tony Miller Permanent Secretary for Financial Services and the Treasury (Financial Services), 18/F., Admiralty Centre Tow ...

發布日期: 2004-06-11

File Type: pdf | Size: 163 KB

300603

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, M Mr. Christopher C. Chan Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kon ...

發布日期: 2004-06-10

File Type: pdf | Size: 204 KB

update133

i Update No. 133 (Issued 3 September 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised con ...

發布日期: 2019-03-25

File Type: pdf | Size: 744 KB

D9_I2C

16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...

發布日期: 2004-07-19

File Type: pdf | Size: 125 KB

I2C-D9

發布日期: 2004-07-19

File Type: pdf | Size: 125 KB

D7_D8_I2C

9 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATIONS D7 SCOPE OF SIC-12 CONSOLIDATION—SPECIAL PURPOSE ENTITIES, A ...

發布日期: 2004-07-06

File Type: pdf | Size: 146 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

File Type: pdf | Size: 439 KB

Order_D-14-0979P

1 Proceedings No.: D-14-0979P IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...

發布日期: 2017-01-05

File Type: pdf | Size: 83 KB

Mod C Supplement_20131

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned by ...

File Type: pdf | Size: 299 KB

lpc

File Type: pdf | Size: 299 KB

bc_leases

Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

發布日期: 2013-05-16

File Type: pdf | Size: 716 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

PR_20180820_EN

1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) and a corporate practice (HONG KONG, 20 August 2018) The Hong Kong Inst ...

發布日期: 2018-08-17

File Type: pdf | Size: 166 KB

brief-description

Brief Description of Current Recognition Arrangements In late 2002, the Hong Kong Institute of CPAs signed reciprocal membership agreements (RMA) with the Institute of Chartered Accountants Australia ...

發布日期: 2017-11-29

File Type: pdf | Size: 112 KB

CPDaudit

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...

發布日期: 2017-03-30

File Type: pdf | Size: 290 KB

CPDaudit

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2012 to 30 November 2015 (This section is not required for me ...

發布日期: 2016-12-02

File Type: pdf | Size: 78 KB

brief-description_1

發布日期: 2015-11-12

File Type: pdf | Size: 112 KB

order-0318

1 Proceedings No.: D-12-0759F 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 C ...

發布日期: 2015-09-22

File Type: pdf | Size: 13 KB

order-0318

發布日期: 2015-09-22

File Type: pdf | Size: 13 KB

order-0826

1 Proceedings No.: D-13-0880H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

發布日期: 2015-08-31

File Type: pdf | Size: 14 KB

tueseries

The new Companies Ordinance (Cap.622)(the new CO) is now fully operational and effective for all companies established in Hong Kong. This TUE series focuses on the application issues arising from Part ...

發布日期: 2015-08-06

File Type: pdf | Size: 574 KB

order_0318

Proceedings No.: D-12-0759F 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: 2015-04-28

File Type: pdf | Size: 23 KB

featuredbooks_apr15

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Transfer Pricing Books E-books E-jour ...

發布日期: 2015-04-22

File Type: pdf | Size: 370 KB

featuredbooks_mar15

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Stamp Duty Books E-books E-journals R ...

發布日期: 2015-03-13

File Type: pdf | Size: 375 KB

aasc339

1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...

發布日期: 2014-02-18

File Type: pdf | Size: 52 KB

tfp140228s

HKICPA seminar: 2013 PRC Individual Income Tax Updates Programme Code: TFP140228S This seminar will provide an update on the PRC Individual Income Tax (IIT) related issues in 2013 with a focus coverin ...

發布日期: 2014-01-24

File Type: pdf | Size: 252 KB

minutes208

1 Minutes of the 208th meeting of the Financial Reporting Standards Committee held on Wednesday, 13 November 2013 at 2:30 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...

發布日期: 2013-12-16

File Type: pdf | Size: 250 KB

131210

VAT reforms in China -The impact on multinational corporations and the future direction of the VAT programme Programme Code: TFS The first phase of the value added tax (VAT) pilot programme has been i ...

發布日期: 2013-11-04

s131010s

Update on Internal Control – COSO Framework, 2013 Programme Code: S131010S The Committee of Sponsoring Organizations of the Treadway Commission (COSO)’s Internal Control – Integrated Framework was rel ...

發布日期: 2013-09-10

File Type: pdf | Size: 240 KB

minutes206

1 Minutes of the 206th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 May 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

發布日期: 2013-08-01

File Type: pdf | Size: 143 KB

WAC130921

The Corporate Governance Code (in Appendix 14 of the Main Board Listing Rules and Appendix 15 of the Growth Enterprise Market Listing Rules) was updated in early 2012. The specific requirements concer ...

發布日期: 2013-07-15

File Type: pdf | Size: 126 KB

F130625

Joint Seminar on AATB 3 -Implementation Guidance on Revised HKSIR 400 Comfort Letters and Due Diligence Meetings Supported by: Date 25 June 2013 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong In ...

發布日期: 2013-06-19

File Type: pdf | Size: 118 KB

f130607

Financial Reporting Forum – Developments in IFRS Meeting with IASB member and staff Date Friday, 7 June 2013 Time 9:00 am to 1:00 pm Venue Chairman Hong Kong Institute of CPAs 27/F., Wu Chung House 21 ...

發布日期: 2013-05-10