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IASB_DTC_TechCorr

Our Ref.: C/FRSC By E-mail and by Post 7 November 2005 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Attention: Ms. Patrina Buchanan, Project Manager Dear Si ...

發布日期: 2005-11-10

File Type: pdf | Size: 87 KB

mbig_appendix

MBIG Seminars/Activities DATE OF EVENT SEMINARS/ACTIVITIES ORGANISED BY THE MBIG 7 June 2005 Seminar -New Regulations on Foreign Invested Commercial Enterprises under CEPA and Current Investment Facil ...

發布日期: 2005-06-21

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Highlights

18 e l k d h l k d p l f b q v l c l r k q k q p ! " # ! 1. !!"#%&!"# !"#%&'()*,-./0! !"#%&'()*,-./01 ! 2. !"#%&'()*,-./012 !" ...

發布日期: 2003-11-13

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Web-login-account

Last update: 28 September 2017 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ..................... ...

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LP_Module D(6th edition) 585

LP_Module D(6th edition) 585 8: Hong Kong stamp duty Part D Stamp duty 585 Example 10 In 2017, A acquired a non-RPPT from B at 5 million and sold it to C for 6 million. C then sold the property to D ...

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Web-login-account.pdf

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20yrend

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards, Interpretations and Framework issued that are applicable to December 2020 year-end Standards affected New standard ...

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(Corrected pages) Module C June 2014 Session Workshop Materials

(Corrected pages) Module C June 2014 Session Workshop Materials Business Assurance 8 Additional Information Financial Information Extracts Statement of profit or loss and other comprehensive income fo ...

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Web-login-account

Last update: 12 November 2020 About Web Login Account How to recover your Login ID and Password ............................................ 1 How to activate your Login Account ...................... ...

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candidate9

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Disciplinary proceedings in progress as at 29 July 2022

892 Disciplinary proceedings in progress as at 29 July 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 20 ...

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AppForm_ETS_20182

Application Form Examination Techniques Seminars on QP Modules (December 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate w ...

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candidate9

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Proxy Form 2021

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0633_8Aug2019_Costs order_Redacted

IN THE MATTER OF Proceedings No: D-, I-O633C/D-, 1-0646C/D-13-0861C A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) B ETVVE E N The Registrar of the Hong Kon ...

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HKICPA_timetable for public_20191

Important Dates for Module Enrolment Module Enrolment Period 1 February to 4 March 2019 Module Enrolment Confirmation* 14 March 2019 Module Commencement 21 March 2019 Workshop Result Release (Tentativ ...

File Type: pdf | Size: 163 KB

MODULE 7 - Detailed Syllabus and Proficiency Level

MODULE 7: FINANCIAL MANAGEMENT HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outc ...

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30 Sep

892 Disciplinary proceedings in progress as at 30 September 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Se ...

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AE_USCPA_Appendix_I

Appendix I 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Authorized Employer ("AE") HKICPA registered students and other prospective members update form Please complete and return th ...

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O_Disciplinary proceedings in progress as at 4 November 2022

892 Disciplinary proceedings in progress as at 4 November 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

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31 Jan 2023

892 Disciplinary proceedings in progress as at 31 January 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

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Disciplinary proceedings in progress as at 4 November 2022

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update 287

i Update No. 287 (Issued 27 February 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i, v and vi with revised pages i, v and vi. Revised co ...

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29 Mar 2023

892 Disciplinary proceedings in progress as at 29 March 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept 2 ...

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Proxy Form 2023

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candidate11

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Dec

892 Disciplinary proceedings in progress as at 28 December 2022 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sep ...

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Dec

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1 Feb 2023

892 Disciplinary proceedings in progress as at 1 February 2023 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 11 CHAN, Yui Hang 26 Sept ...

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Olimo - Price List 2024

2024 VIP Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門S ...

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update307

i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...

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Olimo - Price List 2023

2023 Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門Sai K ...

File Type: pdf | Size: 359 KB

ED-improve-IFRS-rd

Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...

發布日期: 2009-08-26

File Type: pdf | Size: 317 KB

update264

1 Update No. 264 (Issued 29 July 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards that were previously set out in the Appendices to the res ...

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ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 436 KB

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

GPOSAT_meeting_notes_2017_tc

廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港會計師公會（“公會”）非常榮幸能與廣東省國家稅務局（“省國稅”）於2017 年12 月8 日在廣州舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件，並不會對任何與會人士構成約束 ...

發布日期: 2018-03-15

File Type: pdf | Size: 462 KB

GPOSAT_meeting_notes_2017_sc

廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放1 前言香港会计师公会（“公会”）非常荣幸能与广东省国家税务局（“省国税”）于2017 年12 月8 日在广州举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构成约束 ...

發布日期: 2018-03-15

File Type: pdf | Size: 455 KB

Module A Workshop 2

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

發布日期: 2011-12-02

File Type: pdf | Size: 1 MB

sub_ gpd

Page 1 of 18 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 28 September 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry C ...

File Type: pdf | Size: 431 KB

update242

i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...

File Type: pdf | Size: 1 MB

FinancialReporting101_20180622

CPA for NGO 會計專業惠社群「Financial Reporting 101」專題講座講者: 黃雁玲女士香港會計師公會會計師大使日期: 2018 年6 月22 日目錄(1) 基本會計概念(2) 收入及收款(3) 支出及付款(4) 收支賬項分類(5) 會計記錄及財務報告(6) 日常會計流程(7) 期末結算– 月結、年結、有時限項目結算(8) 採購事宜(9) 內部監控的重要性(10) 機構或 ...

發布日期: 2018-06-20

File Type: pdf | Size: 1 MB

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

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

MPS_Module C_Part 1_Delete P

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發布日期: 2015-10-28

File Type: pdf | Size: 756 KB

130530_ppt

黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面，而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...

發布日期: 2013-05-31

File Type: pdf | Size: 9 MB

20130429_module_c_part2

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Dr. Fiona Lam 29 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

發布日期: 2013-05-06

File Type: pdf | Size: 896 KB

iasb-ed2

-1 – By air-mail and e-mail Our. Ref.: C/FASC 7 March 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 2 Share-based Paym ...

發布日期: 2003-03-11

File Type: pdf | Size: 79 KB

MPS_Module C_Part 1_Delete P2 & 87

MPS_Module C_Part 1_Delete P2 & 87 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda •Ide ...

File Type: pdf | Size: 756 KB

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 ...

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AGM booklet 2023

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Application Registration New QP

SR-A1a New Qualification Programme (New QP) Application for the Qualification Programme (QP) registration This application contains two stages of process: Stage 1 – complete the self-assessment for m ...

File Type: pdf | Size: 942 KB

Easy Store_Product List till Dec

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

File Type: pdf | Size: 720 KB

Easy Store_Product List_till Sep

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

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

File Type: pdf | Size: 777 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

發布日期: 2015-10-28

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Module D_MPS_Part 2

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hksa450cfd

Evaluation of Misstatements Identified during the Audit Hong Kong Standard on Auditing 450 HKSA 450 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...

發布日期: 2019-03-25

File Type: pdf | Size: 141 KB

update114

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

發布日期: 2019-03-25

File Type: pdf | Size: 594 KB

Module B Dec 2018Question

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發布日期: 2019-02-15

File Type: pdf | Size: 173 KB

1155O_DC order_ 20 Feb 2018_edited

, . , IN Tl-IE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO'*) and referred to the Disciplinary Committee under Section 330) of ...

發布日期: 2018-03-08

File Type: pdf | Size: 268 KB

HKEX - New Board v2

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Summary Market Update 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Quality ...

發布日期: 2017-07-21

File Type: pdf | Size: 582 KB

HKEX - New Board

NEW BOARD CONCEPT PAPER AND LATEST MARKET DEVELOPMENT 2 AGENDA 2 1 3 4 Introduction New Board Concept Paper Market Update Conclusions 3 HKEX’s Listing Reform Proposals GEM Review New Board Enhance Qua ...

發布日期: 2017-07-13

File Type: pdf | Size: 1 MB

order-0712X

1 Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under ...

發布日期: 2015-11-23

File Type: pdf | Size: 110 KB

techwatch156

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: 2015-10-12

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20150415_SharingForum_MC

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發布日期: 2015-04-23

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tuewks0406

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

發布日期: 2015-04-09

File Type: pdf | Size: 739 KB

reasons_1117

Proceedings No. : D-12-0712X IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

發布日期: 2014-12-09

File Type: pdf | Size: 98 KB

Module B 20140527 handouts

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發布日期: 2014-05-28

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tls345

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2014-02-26

File Type: pdf | Size: 653 KB

charts

Quick statistics Survey 54523 'Member survey – Listed company auditor regulation reform proposals' Results Survey 54523 Number of records in this query: 4559 Total records in survey: 4559 Perc ...

發布日期: 2014-01-20

File Type: pdf | Size: 600 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

edu-al-college

中华人民共和国教育部公布之2013 年具有普通高等学历教育招生资格独立学院(共287 所) (截至2013 年5 月3 日) (摘自: 中华人民共和国教育部门户网站2013 年5 月7 日) -1 -北京市（5所）首都师范大学科德学院北京工商大学嘉华学院北京邮电大学世纪学院北京工业大学耿丹学院北京第二外国语学院中瑞酒店管理学院天津市（10所）南开大学滨海学院天津外国语大学滨海外事学院天津体育学 ...

發布日期: 2013-06-24

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co-rewrite-2nd

By email and by post 31 December 2012 Our Ref.: C/CB, M86522 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

發布日期: 2012-12-31

File Type: pdf | Size: 196 KB

0118-1

Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...

發布日期: 2011-08-01

File Type: pdf | Size: 313 KB

companies-bill-110628

By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...

發布日期: 2011-06-29

File Type: pdf | Size: 286 KB

techwatch93

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: 2010-07-13

File Type: pdf | Size: 478 KB

techwatch93

發布日期: 2010-07-13

File Type: pdf | Size: 478 KB

techwatch87

發布日期: 2010-01-06

File Type: pdf | Size: 685 KB

techwatch87

發布日期: 2010-01-06

File Type: pdf | Size: 685 KB

techwatch85

發布日期: 2009-11-06

File Type: pdf | Size: 565 KB

techwatch85

發布日期: 2009-11-06

File Type: pdf | Size: 565 KB

s091102-s1216-old-v2

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

發布日期: 2009-10-14

File Type: pdf | Size: 406 KB

s091102-s1216-old

發布日期: 2009-10-13

File Type: pdf | Size: 404 KB

ED-IAS32-Classificationrights

August 2009 Exposure Draft ED/2009/9 Classifi cation of Rights Issues Proposed amendment to IAS 32 Comments to be received by 7 September 2009Exposure Draft CLASSIFICATION OF RIGHTS ISSUES (proposed a ...

發布日期: 2009-08-06

File Type: pdf | Size: 145 KB

techwatch76

Issue 76 •January 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past i ...

發布日期: 2009-02-05

File Type: pdf | Size: 344 KB

techwatch63

發布日期: 2008-01-02

File Type: pdf | Size: 306 KB

techwatch54

發布日期: 2007-04-04

File Type: pdf | Size: 283 KB

HKICPA_Submission_IAASB_SRQ

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

發布日期: 2007-02-23

File Type: pdf | Size: 210 KB

Submission_BDRule

1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...

發布日期: 2006-10-19

File Type: pdf | Size: 135 KB

techwatch45

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

發布日期: 2006-07-05

File Type: pdf | Size: 301 KB

techwatch44

發布日期: 2006-07-05

File Type: pdf | Size: 238 KB

ED06

January 2004 ED6 EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards BoardExposure Draft ED 6 EXPLORATIO ...

發布日期: 2003-12-19

File Type: pdf | Size: 288 KB

pii7

PIIB 7 November 2001 1 HKSA PII MASTER POLICY BULLETIN This Bulletin is prepared by Aon Risk Services Hong Kong Limited and Windsor Professional Indemnity Insurance Limited, the appointed brokers of t ...

發布日期: 2001-12-12

File Type: pdf | Size: 73 KB

Module B (Jun 15)_Answer

Module B (Jun 15)_Answer Module B (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Angel Chan Date: xx xxx xxxx Subject: Finacial performance of Win ...

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Module D (Dec 12)_Answer

Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...

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LP_Module D(6th edition) 585

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20yrend

(Corrected pages) Module C June 2014 Session Workshop Materials

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candidate9

Disciplinary proceedings in progress as at 29 July 2022

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Proxy Form 2021

0633_8Aug2019_Costs order_Redacted

HKICPA_timetable for public_20191

MODULE 7 - Detailed Syllabus and Proficiency Level

30 Sep

AE_USCPA_Appendix_I

O_Disciplinary proceedings in progress as at 4 November 2022

31 Jan 2023

Disciplinary proceedings in progress as at 4 November 2022

update 287

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Proxy Form 2023

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Olimo - Price List 2024

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Olimo - Price List 2023

ED-improve-IFRS-rd

update264

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130530_ppt

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MPS_Module C_Part 1_Delete P2 & 87

AGM_booklet_2019

AGM booklet 2023

Application Registration New QP

Easy Store_Product List till Dec

Easy Store_Product List_till Sep

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

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