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sa21022

Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...

01_07

07sa21022

01_07

File Type: pdf | Size: 576 KB

update225

i Update No. 225 (Issued 24 January 2019)This Update relates to Amendments to Definition of Material (Amendments to HKAS 1 Presentation of Financial Statements and HKAS 8 Accounting Policies, Changes ...

發布日期: 2019-03-25

20151008_FE_upload

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發布日期: 2015-10-20

20150512_ETSI_C

Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...

發布日期: 2015-05-13

File Type: pdf | Size: 1004 KB

20150512_ETSI_C

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BJHKECF2017

北京·香港經濟合作研討洽談會BEIJING -HONG KONG ECONOMIC COOPERATION SYMPOSIUM Jointly organised by the Beijing Municipal Government, the Hong Kong Trade Development Council, the Federation of Hong Kong Industr ...

發布日期: 2017-11-08

File Type: pdf | Size: 634 KB

update228

Update No. 228 (Issued 1 February 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

發布日期: 2019-03-25

File Type: pdf | Size: 664 KB

25022

Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws Consideration of Laws and Regulations Regulations in an Audit n Audit n Audit of Financial Statements Financial ...

File Type: pdf | Size: 662 KB

update068

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

發布日期: 2019-03-25

File Type: pdf | Size: 677 KB

D-15-1095F_Pan China_Edited

IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...

發布日期: 2017-05-19

File Type: pdf | Size: 549 KB

BMO_0612

Audit Issues Questions & Answers Posted Dec 06 Audit of Accounts of Owners’Corporations of Buildings Page 1 of 13 Audit of Accounts of Owners’Corporations of Buildings – Audit Issues The Questions ...

發布日期: 2007-05-31

File Type: pdf | Size: 57 KB

BMO_0612

發布日期: 2007-05-31

File Type: pdf | Size: 57 KB

FE (Jun 15) Paper I_Answer

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File Type: pdf | Size: 339 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

sub_spa

Page 1 of 11 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 4 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circu ...

File Type: pdf | Size: 263 KB

Module 7

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

File Type: pdf | Size: 209 KB

Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

File Type: pdf | Size: 162 KB

Important Dates for Qualification Programme Examinations (December 2021 Session)

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發布日期: 2021-10-05

Important Dates for Associate and Professional Module Examinations (June 2021 Session)

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發布日期: 2021-03-30

Professional accountancy education

The new QP integrates technical knowledge across fields of expertise in accounting, business and finance while also developing professional skills in analysis and critical thinking, problem-solving an ...

發布日期: 2019-10-23

Important Dates for Module and Final Examination (June 2019 session)

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發布日期: 2019-03-22

Steven Lee_final_Projection

Mr. Steven Lee Founder & CEO The Digital Innovation Blockchain Traceability & Refinancing SolutionThe 1st blockchain business platform in Hong Kong that connects different industries to create ...

發布日期: 2018-10-10

File Type: pdf | Size: 3 MB

David Choy_expired

Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 2 Tech is changing the way we do business, and the way we look at business from top management perspective Busines ...

發布日期: 2018-09-12

David Choy

發布日期: 2018-09-12

Exposure Draft 2020

Date Title 11 December 2020 Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback with link to Exposure Draft Press release (IASB's comment due date is 29 ...

發布日期: 2018-08-13

Web-login-account

Last update: 22 March 2018 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ......................... ...

發布日期: 2018-03-22

Web-login-account

發布日期: 2018-03-22

File Type: pdf | Size: 163 KB

HKICPA_timetable for public_20181

Important Dates for Module Enrolment Module Enrolment Period 1 February to 1 March 2018 Module Enrolment Confirmation* 14 March 2018 Module Commencement 21 March 2018 Workshop Result Release (Tentativ ...

發布日期: 2017-10-26

Module C LP Summary of Changes 2017

Module C LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or replaced ...

發布日期: 2017-09-07

File Type: pdf | Size: 128 KB

Module C LP Summary of Changes 2017

發布日期: 2017-09-07

File Type: pdf | Size: 128 KB

HKICPA_Order Form_CNY 2017 Promotion

Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Boter I1Vt.a ili ylBl,aoV tDteeenrl elPteor oCsaemceoli eDOC Typical crisp and delicate perlage. Pale lgiht yel ...

發布日期: 2017-01-06

File Type: pdf | Size: 401 KB

Module B 5th LP Revision

Corporate Financing 536 3.3 Modigliani-Miller with tax Topic highlights The tax relief on interest payments (the tax shield) lowers the cost of debt and hence the weighted average cost of capital. As ...

發布日期: 2016-12-28

File Type: pdf | Size: 124 KB

AnnexE_Eng_30Sep2016

Annex E 1 Version_30 Sep 2016 QUALIFICATION AND EXAMINATIONS BOARD PROGRAMME REVIEW Checklist of materials to be submitted for full-fledged accreditation exercise The information provided will be used ...

發布日期: 2016-10-07

File Type: pdf | Size: 338 KB

Annex_E_Eng_30Sep2016_old

發布日期: 2016-10-05

File Type: pdf | Size: 337 KB

CFIG161003_MAS

Page 1 of 2 * Details of Competency and Rating information ABOUT THE SEMINAR In mid-August 2016, the Securities and Futures Commission and the China Securities Regulatory Commission announced the appr ...

發布日期: 2016-09-06

File Type: pdf | Size: 425 KB

CFIG161003_MAS

發布日期: 2016-09-06

File Type: pdf | Size: 425 KB

PICIG161012_Form

PICIG Lunch Seminar Combating Property Fraud Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 ...

發布日期: 2016-09-05

File Type: pdf | Size: 267 KB

HKICPA_timetable for public_20162

Important Dates for Module Enrolment Module Enrolment Period 1 August to 29 August 2016 Module Enrolment Confirmation* 12 September 2016 Module Commencement 19 September 2016 Workshop Result Release ( ...

發布日期: 2016-04-08

File Type: pdf | Size: 162 KB

Members_December Monthly Promotion

PRICE: HK420 MEMBER’S PRICE: HK280 PRICE: HK575 MEMBER’S PRICE: HK431 CHAMPAGNE HENRIOT BRUT SOUVERAIN NON-VINTAGE “Firm and toast (…) This finds a balance between its fresh, lively character and a sw ...

發布日期: 2015-11-30

File Type: pdf | Size: 2 MB

wpe151112

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: 2015-10-06

File Type: pdf | Size: 221 KB

Module A LP Summary of changes 2015

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

發布日期: 2015-09-24

File Type: pdf | Size: 76 KB

Module A LP Summary of changes 2015

發布日期: 2015-09-24

File Type: pdf | Size: 76 KB

September Monthly Promotion

PRICE: HK 795 MEMBER PRICE: HK 517 PRICE: HK 780 MEMBER PRICE: HK 507 EACH MONTH PUDAO TEAM WILL SPECIALLY CHOOSE 6 WINES FOR YOU THAT PAIRS PERFECTLY WELL WITH THE SEASON KISTLER VINEYARDS SONOMA COA ...

發布日期: 2015-08-26

File Type: pdf | Size: 6 MB

222

1 Minutes of the nd meeting of the Financial Reporting Standards Committee held on Tuesday, 9 June 2015 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

發布日期: 2015-07-29

File Type: pdf | Size: 162 KB

HKICPA order form Jul2015-Jun2016

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...

發布日期: 2015-07-03

File Type: pdf | Size: 109 KB

Circular_RSCPAD2015

香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2015 The Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Annual Dinner will be held on Saturday, 2 ...

發布日期: 2015-05-08

File Type: pdf | Size: 237 KB

wac150626

This workshop is aimed at those who want to practice how to apply Hong Kong Accounting Standard 12 "Income Taxes" while they are developing their understanding of the requirements. It starts ...

發布日期: 2015-04-16

File Type: pdf | Size: 358 KB

wpe150424

發布日期: 2015-03-04

File Type: pdf | Size: 183 KB

wam150522

Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...

發布日期: 2015-03-04

File Type: pdf | Size: 196 KB

apm150522

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

發布日期: 2015-03-04

File Type: pdf | Size: 196 KB

SMPDG Application Form

(01/2015) SMP Discussion Group SMP Discussion Group (“SMPDG”) provides an informal forum for members working in small and medium practices (“SMPs”) to exchange views and discuss matters of common inte ...

發布日期: 2015-01-30

File Type: pdf | Size: 130 KB

HKICPA_Order Form - General Offer

Product Name Style Country Listed Price Special Price Home Delivery Order Total Amount Bottega Prosecco NV Decanter Awards UK Commended 2007 Dry Sparkling Veneto, Italy 135 105 Chateau Bonnet Blanc, A ...

發布日期: 2014-12-08

File Type: pdf | Size: 139 KB

wam150302

發布日期: 2014-12-04

File Type: pdf | Size: 196 KB

wpe150114

發布日期: 2014-11-20

File Type: pdf | Size: 183 KB

apm1015

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

發布日期: 2014-08-26

File Type: pdf | Size: 226 KB

wpe140922

發布日期: 2014-07-28

File Type: pdf | Size: 390 KB

discussion-group

(02/2014) SMP Discussion Group SMP Discussion Group (“SMPDG”) is formed to provide a platform to enable members working in small and medium practices (“SMPs”) to exchange views and discuss matters of ...

發布日期: 2014-07-03

File Type: pdf | Size: 103 KB

wpe05

發布日期: 2014-03-25

File Type: pdf | Size: 166 KB

apm04

Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...

發布日期: 2014-02-25

File Type: pdf | Size: 224 KB

wqc04

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2014-02-25

File Type: pdf | Size: 195 KB

Application Form

發布日期: 2014-02-21

File Type: pdf | Size: 104 KB

wqc03

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2014-01-17

File Type: pdf | Size: 199 KB

wpe

發布日期: 2013-12-19

File Type: pdf | Size: 202 KB

amp

Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...

發布日期: 2013-12-19

File Type: pdf | Size: 551 KB

F140120

1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 18 January 2014, please contact Ms. Yvonne Chew at 228 ...

發布日期: 2013-12-11

File Type: pdf | Size: 221 KB

F140120_old

發布日期: 2013-12-02

File Type: pdf | Size: 216 KB

wga131205_09

Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial statements and consolidated statement of cash fl ...

發布日期: 2013-10-29

File Type: pdf | Size: 394 KB

wqc131201

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2013-10-28

File Type: pdf | Size: 250 KB

wau131118

Technical Learning and Support Programme 2013 Getting Familiar with Internal Control – A Workshop on Internal Control This workshop aims to assist participants to understand elements of internal contr ...

發布日期: 2013-10-16

File Type: pdf | Size: 258 KB

wac131103_1

Technical Learning and Support Programme 2013 Overview of Accounting for Group Restructuring and Certain Common Accounting Issues for Initial Public Offering Group restructuring is often viewed as one ...

發布日期: 2013-10-04

File Type: pdf | Size: 200 KB

wac131103

發布日期: 2013-10-04

File Type: pdf | Size: 200 KB

Guidelines_Handling_Unsuccessful_Exercises_May13

P:\E&T\Accreditation\Accreditation manual\Policy\Guidelines for Handling Unsuccessful Accreditation & Re-accreditation Exercises_Final_May13.doc 1 Guidelines for Handling Unsuccessful Accredit ...

發布日期: 2013-09-05

File Type: pdf | Size: 88 KB

ic_wk1013

發布日期: 2013-08-28

File Type: pdf | Size: 468 KB

apm1013

Technical Learning and Support Programme 2013 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has be ...

發布日期: 2013-08-28

File Type: pdf | Size: 469 KB

apm07

Technical Learning and Support Programme 2013 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has be ...

發布日期: 2013-07-23

File Type: pdf | Size: 602 KB

wqc07

Technical Learning and Support Programme 2013 Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses p ...

發布日期: 2013-06-28

File Type: pdf | Size: 222 KB

wac130810-15

Technical Learning and Support Programme 2013 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial st ...

發布日期: 2013-06-28

File Type: pdf | Size: 222 KB

kevin-stevenson

1 THE CHALLENGE OF DISCLOSURE People are calling for: Decrease Volume/Complexity Increase Relevance to User Needs 2 THE POSSIBLE WAY FORWARD Step 1: Decide what you are trying to say Step 2: Synthesiz ...

發布日期: 2013-05-28

File Type: pdf | Size: 302 KB

peform

Technical Learning and Support Programme 2013 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 ...

發布日期: 2013-04-17

File Type: pdf | Size: 158 KB

wacform

Technical Learning and Support Programme 2013 Workshop on Deferred Taxes This workshop aims to provide a profound understanding of the concept for deferred taxation and develop skills in application o ...

發布日期: 2013-04-17

File Type: pdf | Size: 201 KB

wauform

Technical Learning and Support Programme 2013 Workshop on issues in Auditing PRC companies Although the current accounting standards issued by the Ministry of Finance of the People’s Republic of China ...

發布日期: 2013-04-17

File Type: pdf | Size: 211 KB

Exposure Draft 2013

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 17 December 2013 Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFR ...

發布日期: 2013-03-28

apm0513

Technical Learning and Support Programme 2013 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 2010 ...

發布日期: 2013-03-26

File Type: pdf | Size: 197 KB

wia0511

發布日期: 2013-03-19

File Type: pdf | Size: 214 KB

wam1304

Technical Learning and Support Programme 2013 7 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The condu ...

發布日期: 2013-03-05

File Type: pdf | Size: 129 KB

was1304

發布日期: 2013-03-05

File Type: pdf | Size: 195 KB

wpe0413

Technical Learning and Support Programme 2013 13 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

發布日期: 2013-02-18

File Type: pdf | Size: 169 KB

wga0313

Technical Learning and Support Programme 2013 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...

發布日期: 2013-02-18

File Type: pdf | Size: 213 KB

tue130102

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

發布日期: 2013-01-25

File Type: pdf | Size: 716 KB

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

was1302

Technical Learning and Support Programme 2013 Training for Audit Manager /Training for Audit Staff Training for audit manager is a one-day audit workshop which covers the following areas: The conduct ...

File Type: pdf | Size: 616 KB

wam1302

File Type: pdf | Size: 617 KB

pe1302

Technical Training and Support Programme 2013 13 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

File Type: pdf | Size: 359 KB

wga1302

Technical Training and Support Programme 2013 10 Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial ...

File Type: pdf | Size: 404 KB

apm1303

Technical Training and Support Programme 2013 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

File Type: pdf | Size: 388 KB

tue13jan

Technical Training and Support Programme 2012 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

File Type: pdf | Size: 152 KB

oct

1 Minutes of the 203rd meeting of the Financial Reporting Standards Committee held on Thursday, 4 October 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

發布日期: 2012-12-18

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

File Type: pdf | Size: 200 KB

emd_ss121101

Technical Training and Support Programme 2012 9 ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the model for Ethical Deci ...

發布日期: 2012-09-19

File Type: pdf | Size: 297 KB

F121113

發布日期: 2012-09-13

File Type: pdf | Size: 152 KB

20122_MC_Comparison_1

August 2012 1 HKICPA Qualification Programme Module C Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...

發布日期: 2012-08-23

File Type: pdf | Size: 62 KB

20122_MC_Comparison

發布日期: 2012-08-23

File Type: pdf | Size: 62 KB

steve-ong

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Wednesday, July 11, 2012 6:36 PM To: Chris Joy; Winnie Chan Cc: ComMem-DICKENS Mark; Elce Lee Subject: IFRIC -Proposed Draft Interpretation on Out O ...

發布日期: 2012-08-16

File Type: pdf | Size: 119 KB

wedm

發布日期: 2012-07-19

File Type: pdf | Size: 211 KB

wpeq3

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

發布日期: 2012-04-27

File Type: pdf | Size: 338 KB

apmq3

Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

發布日期: 2012-04-27

File Type: pdf | Size: 363 KB

APMq2

Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

發布日期: 2012-03-12

File Type: pdf | Size: 560 KB

i2c_smeqa11

30 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 6 J ...

發布日期: 2011-11-29

File Type: pdf | Size: 83 KB

user-guide

Page -1 HKICPA's e-Standards -User Guide Page -2 Steps 1. Please click on the login website that is provided in the confirmation email or go to http://ecampus1.vtc.edu.hk/ilearn/en/learner/jsp/log ...

發布日期: 2011-11-25

File Type: pdf | Size: 798 KB

flyerapm111212

Technical Training and Support Programme 2011 9 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

發布日期: 2011-11-11

File Type: pdf | Size: 304 KB

2011pn820_SFC

1 Acceptance is on a first-come-first-served basis. Confirmation of registration will be sent by e-mail. If confirmation has not been received on 28 November 2011, please contact Ms. Yvonne Chew at 22 ...

發布日期: 2011-10-25