lec140904
課程內容草書是一種充分發揮個性的藝術,它多變的筆法及章法,令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術,其草書清新儒雅,在二王的基礎上,創立了自己獨特的風格,在當今書法界名利相爭的現狀中,劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是,他還根據幾十年的教學經驗,總結出一套易懂易記易學的方法,讓書法初學者也能參與。劉老師今次開設的草書初級班(二),旨在讓學員對草書規則有一個 ...
lec140515
課程內容草書是一種充分發揮個性的藝術,它多變的筆法及章法,令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術,其草書清新儒雅,在二王的基礎上,創立了自己獨特的風格,在當今書法界名利相爭的現狀中,劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是,他還根據幾十年的教學經驗,總結出一套易懂易記易學的方法,讓書法初學者也能參與。劉老師今次開設的草書初級班,旨在讓學員對草書規則有一個基本的 ...
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 ...
David Choy
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 ...
David Choy_old
Tech is Changing Finance & Treasury function and how we live with that Sept, 2018 Tech is changing the way we do business, and the way we look at business from top management perspective Business ...
JD ch
中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公中国注册会计师协与香港公职业道德守则等效联合声明职业道德守则等效 ...
HKICPA_Order Form_Oct2017
訂貨表格/Order Form2017年10月9日開始生效/Effective from 9 Oct 2017送貨地址/Delivery Address: _____________________________________________________________________________________收貨人/Recipient: ______________________ ...
201612 - HKICPA Order Form
訂貨表格/Order Form 2016年12月1日開始生效/Effective from 1 Dec 2016 公司/Company: HKIPCA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...
Zung Fu Flyer til 31 March 2024 Chi
41331 #HK287,500 EQA 250 EQB 250 EQE 350 EQE SUV 350 4MATIC EQS 450 EQS SUV 450 4MATIC HK425,000 HK499,000 HK699,000 HK759,000 HK1,110,000 HK1,290,000 HK540,000 HK614,000 HK986,500 HK1,046,500 HK1,3 ...
FSTB presentation
Members Members ' Forum with the FSTB on ' Forum with the FSTB on ' Forum with the FSTB on ' Forum with the FSTB on ' Forum with the FSTB on ' Forum with the FSTB on ' Foru ...
Past Events (2018)
Past Events (2018) Date Topic Nature of activity 17 Dec 2018 Shareholders' disputes and fairness of corporate transactions Lunch Seminar 11 Dec 2018 Personal Data : Crossing the Chasms of Expectat ...
Application for a Provisional Licence to Perform Audit-related Services by Foreign Accounting Practices in the Mainland
Q3 上年度是指日曆年度前一年的 1 月 1 日至 12 月 31 日。事務所上 年度在中國內地進行臨時執業活動的,要在 5 月 31 日之前報備 前述期間的全部臨時執業活動。 註:臨時執業業務報告表(附表 4) 《暫行規定》第十條:"在中國內地臨時執業的境外會計師事務所應當在每年 5 月 31 日之前,向臨時執業許可証頒發機關報備上年度臨時執業業務報告表(附表 4)。向省級財政部門報備 ...
DBIG -110927 (CPA Cup - rundown)
DBIG -110927 (CPA Cup - rundown) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 27 September 2011 Dear all paddlers, The 3rd CPA Cup Dragon Boat race to cele ...
2023年「 兩會精神」與「中國式現代化」-對香港經濟、金融及法制的啟示(香港會計業總工會webinar Apr 2023)
2023年「 兩會精神」與「中國式現代化」-對香港經濟、金融及法制的啟示(香港會計業總工會webinar Apr 2023)
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 ...
「《前海總規》- 港商新機遇」研討會 」 (Seminar on Qianhai 11 Apr 24)
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2024香港總商會新春晚宴 (HKGCC Chinese New Year Dinner 29 Feb 24)
2024香港總商會新春晚宴 (HKGCC Chinese New Year Dinner 29 Feb 24)
HKBN Handbill 20230430 Chinese
計劃詳情: 1 ) 1 ) 合約期24 個月2 ) 2 ) 2 ) 計劃須於2023 年04 月30 日前成功安裝3 ) 3 ) 3 ) 計劃只適用於新安裝戶及指定屋苑4 ) 3654 ) 3654 ) 365 4 ) 3654 ) 3654 ) 365日內自選彈性寬頻服務生效期5 ) 5 ) 5 ) 1000M 1000M 1000M 1000M 1000M 送6個月HKBN SAFE HKBN ...
newbooks-aug
New Books in Library (August 2014) 2014年度註冊會計師全國統一考試輔導教材Title /Author: 會計/中國注冊會計師協會編. ISBN: 9787509551257 (pbk.) Publisher: 中國財政經濟出版社Year: 2014 Call No.: HF5661 .K8345 2014 Note: Subject: Accounting-- ...
Sponsors 2022
Baker Tilly Hong Kong 天职国际会计师事务所(特殊普通合伙) Bank of China (HK) Limited BDO Limited 德勤华永会计师事务所(特殊普通合伙) 安永华明会计师事务所(特殊普通合伙) 致同会计师事务所(特殊普通合伙) Grant Thornton Hong Kong Limited KPMG 上海玛泽会计师事务所(普通合伙) Mazars CPA ...
大灣區研討會系列 - 深圳市前海區 (HKPC Seminar 25 Nov 2019)
大灣區研討會系列 - 深圳市前海區 (HKPC Seminar 25 Nov 2019)
events
Prospective CPA Issue No. 45 Upcoming Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. March 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th worksh ...
《廣東省直通港澳道路運輸管理辦法》4月1日起施行(Published in Mar 2022)
《廣東省直通港澳道路運輸管理辦法》4月1日起施行(Published in Mar 2022)
pr-20130116-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師作出紀律懲處(香港,二零一三年一月二十一日) 香港會計師公會轄下一紀律委員會於二零一三年一月十六日就區炳霖先生(會員編號:A00122)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對區先生作出譴責,並命令他須繳付罰款四萬六千港元予公會。區先生亦須支付紀律程序的費用共五萬九千八百八十二港元。區先生為區炳霖會計師事務所的獨資 ...
D-15-1066F_DC order_edited
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 33(3 ...
P091009
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009年10月9日至11月20日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7堂, 共18小時導師楷博語言培訓之經驗導師教材《初級普通話 ...
P090807
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009年8月7日至9月18日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7堂, 共18小時導師楷博語言培訓之經驗導師教材《初級普通話教材》 ...
P090612
6 初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009 年6 月12 日至7 月24 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教 ...
P090417
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009 年4 月17 日至6 月5 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教材《初 ...
P090417
初級普通話課程Programme Code: 目標培訓學員普通話語音基礎,及掌握日常生活及工作常用之會話能力。對象適合沒有普通話基礎,或希望打好普通話基礎的人士。日期2009 年4 月17 日至6 月5 日(逢星期五) 時間7:00 p.m. -9:30 p.m. (最後一堂7:00 p.m. -10:00 p.m.) 課程時數/專業進修小時7 堂, 共18 小時導師楷博語言培訓之經驗導師教材《初 ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between March and May 2019. If you are interested in sharp ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between March and May 2019. If you are interested in sharp ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between March and May 2019. If you are interested in sharp ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between March and May 2019. If you are interested in sharp ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between June and August 2019. If you are interested in sha ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
Singing Technique Class
Singing Technique Class Singing Technique Classes A series of singing technique classes have been organised for singing enthusiasts between September and November 2019. If you are interested in sharpe ...
PR_20210618_TC
1 香港會計師公會對一間會計師事務所及三名會計師作出紀律處分(香港,二零二一年六月十八日)香港會計師公會轄下一紀律委員會,於二零二一年四月二十九日就畢馬威會計師事務所(事務所編號:0035)及三名會計師,即馮光明先生(會員編號:F02151)、王秀玲女士(會員編號:F02782)及謝孝衍先生(會員編號:F01190)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予 ...
order-reason-0625_1
Proceedings No.: D-11-0645C 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 Sec ...
order-reason-0625
Proceedings No.: D-11-0645C 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 Sec ...
AML09
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...
AML09
Combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動About the seminar As a major international financial centre, Hong Kong cannot afford to allow its financial system to be used for the ...
Circular_SGIG150122_Ensemble_rv
Guitar Ensemble Class (for beginners) The Singing Interest Group has organized an 8-session guitar ensemble class for beginners. At the end of the course, all students will put together a Mini Concert ...
calendar
june 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training funct ...
calendar
February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...
Workshop_AR
「CPAs for NGOs會計專業惠社群」社會責任計劃撰寫年報的常見問題及應用技巧Presented by : Annie Wong Finance Manager, Baptist Oi Kwan Social Service Date: 25 May 2017 Hong Kong Institute of Certified Public Accountants Ltd, 2005. Al ...
AP Book Centre 2021 Singapore - The Fintech Nation
B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, KongB2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee C ...
calendar
Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...
calendar
April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...
calendar
June 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 24 25 26 1 QP event Examination assistance functions Practical training functi ...
calendar
May 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training fun ...
021129c
-1 -致:新聞/財經版編輯零零年十月十九日(請即日賜刊) 嚴重通脹經濟的財務報告香港會計師公會(公會)的會計準則委員會(公會委員會)發表建議會計實務準則「嚴重通脹經濟的財務報告」之徵求意見稿,邀請各界發表意見,諮詢期至零零年月十日止。根據公會新的準則制訂程序,公會委員會獲委任負責與國際會計準則委員會(國際委員會)所頒布準則的接軌工作。是次徵求意見稿所建議的會計準則,在落實後將與國際委員會關於嚴重 ...
Pronouncements Index
本站提供的文本僅供參考,如與頒布單位的文本不一致,均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with t ...
techwatch67
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 Spotli ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19061201 Language English Event name Developments in Mainland/ Cross-border Bankruptcy and Insolvency from a judicial perspective: Judge Ci Yunxi ...
Mem-1408_Issue.03
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Seminar on "Pearl River Delta Two-hour Living Area – Impact on Hong Kong's Economic Development" [NEW] Cross-straits ...
Mem-1408_Issue03
Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Seminar on "Pearl River Delta Two-hour Living Area – Impact on Hong Kong's Economic Development" [NEW] Cross-straits ...
individual
DO0804 Enquiry hotline: 8101 0199 Member Particulars – this section must be completed Member name: Member Student International Membership type: Affiliate GAA Member no.: Contact tel. no.: Email a ...
「打開大灣區B2C市場的正確方法」網上研討會 (HKTDC Webinar 26 Jun 20)
「打開大灣區B2C市場的正確方法」網上研討會 (HKTDC Webinar 26 Jun 20)
PRC CPA Uniform Examination
2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作( ...
Shenzhen Official Receiver’s Office (深圳市破產事務管理署) – Introduction and Latest Developments in the Mainland Personal Bankruptcy Regime
20 April 2023 at HKICPA
深圳市財政局攜前海管理局到訪香港會計師公會(HKICPA 25 Apr meeting)
深圳市財政局攜前海管理局到訪香港會計師公會(HKICPA 25 Apr meeting)
event
Prospective CPA Issue No. 46 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th works ...
Financial Ratio Analysis and Budget Preparation 2021 Level 2
Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...
粵港澳大灣區《框架協議》透露出的重要信息 (published by Bank of China Hong Kong on 6 July 2017)
粵港澳大灣區《框架協議》透露出的重要信息 (published by Bank of China Hong Kong on 6 July 2017)
Module D 6th Edition Learning Pack_Part 3
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HKT_Corporate_Oct2017
• 以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請; • 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請; • 購買/申請時必須提供有效之員工証及員工資料;只限購買二件同款產品; • 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外); • 有關產品資料、保修期、換貨政策及其他詳情,請與專線職員查詢; • 圖片只供參考,產品 ...
060428bcpig
Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...
060428bcpig
Property, Infrastructure and Construction Interest Group (PICIG) Study Tour to Macau 28 April 2006 Date 28 April 2006 Objective To enable members to gain a better understanding of the current economic ...
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 ...
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 ...
CFIG Lunch Seminar: Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資
10 October 2019
order-0625
1 Proceedings No.: D-11-0645C 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 ...
The May Moon Books
The May Moon Money-Wise Box Set (Parents guide) 《美滿的財智》親子理財書冊 (家長手冊) May Moon Rescues the World Economy May Moon's Book of Choices 美滿抉擇之書 All rights reserved. No part of these books may be reprod ...
Web_HKEJ_20150519
Hong Kong Economic Journal is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, ...
GCFA_0711
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...
beta-GCFA_0711
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...
GCFA_0711old
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...
GCFA_0711
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...