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TechWatch193

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 ...

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Panelists_Report_Module_A_(Dec_14)_Final_1

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FE December 2015 Paper I Panelists' Report_Final

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FE (Jun 17) Paper II_Question

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Panelists_Report_Module_A_(Dec_14)_Final

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Panelists_Report_Module_A_(Dec_14)_Final_2

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MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

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TechWatch 202

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TechWatch210

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DC order_1239H_8Jan2019_edited

. , IN THE MATTER OF A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedin s No: D-, 7,239H The Registrar of the Hong Kong Institute of Certified ...

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Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

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DC order 1145C & 1191C_16 Jan 2018_edited

DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...

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annual_report_2019_chi

04行政總裁兼註冊主任報告10架構、管治及財務18準則、監管及專業行為26內地及國際33思維領導02會長報告06專業資格課程的發展歷程13會員及專業資格22會員服務、發展及活動30傳訊及聯繫37企業社會責任及可持續發展41委員會及工作小組43核數師報告及財務報告40理事會42管理團隊香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言專業資格課程（QP）自1999年推出以來，已成 ...

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update187

i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...

發布日期: 2019-03-25

File Type: pdf | Size: 923 KB

dii-info-session

InformationInformationInformationInformationInformationInformationInformationInformationInformation Information Session on theSession on theSession on theSession on theSession on the Session on theSes ...

發布日期: 2010-07-20

File Type: pdf | Size: 135 KB

ed_pn8101ct

Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...

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PAAO

PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...

發布日期: 2019-03-25

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annual_report_2018_chi

會長報告理事會管理團隊會員及專業資格會員支援及專業發展傳訊及聯繫企業社會責任報告架構、管治及財務準則、職業道德及監管委員會及工作小組核數師報告及財務報告內地及國際思維領導香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金37 33 40 41 42 02 06 11 16 21 25 29 43 目錄1 前言我們正身處「Accounting Plus」世代，會計師享有廣泛多元的事業發展，亦 ...

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hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

發布日期: 2019-03-25

File Type: pdf | Size: 299 KB

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

發布日期: 2019-03-25

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tuewk

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: 2014-10-21

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20130513_module_a_case

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發布日期: 2013-05-31

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ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

發布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ifric-d13

發布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ed-pn852

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

發布日期: 2003-07-15

File Type: pdf | Size: 461 KB

ed-pn852

發布日期: 2003-07-15

File Type: pdf | Size: 461 KB

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321 -1 -Bills Committee on Inland Revenue (Amendment) (No. 6) Bill 2017 Follow-up to the meeting on 21 March 2018 At the meeting on 21 Marc ...

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Module A (Dec 2017)_Answer

Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...

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Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

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FE Dec 18 Paper IQuestion

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發布日期: 2019-02-15

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Module B Jun 18Answer

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發布日期: 2019-02-15

File Type: pdf | Size: 212 KB

ms1809

Page 1 of 6 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 18 September 2018 Attendance HKICPA representatives Sanel Tomlinson, Member, Financial Reporting Standards Committ ...

發布日期: 2018-10-08

File Type: pdf | Size: 237 KB

DC order_1073P_edited

. . , , , IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) ...

發布日期: 2018-07-10

File Type: pdf | Size: 569 KB

RIFEC Resolution Bill 160531

31 May 2016 Financial Institutions (Resolution) Bill The Hong Kong Institute of CPAs' Restructuring and Insolvency Faculty ("RIF") commented on the two rounds of consultations on the pro ...

發布日期: 2016-12-20

File Type: pdf | Size: 63 KB

sss may-july

1137r1_20160526 Interpersonal/Communication Skills HKICPA Programme -Soft Skills Series (May -July 2016) Programme Month People Management Skills July to August 2016 Presentation Skills September 2016 ...

發布日期: 2016-05-30

File Type: pdf | Size: 1 MB

sms-Apr-Jun

1135_20160318 Topic /Programme code Date and time CPD hours Format Employee value proposition: Latest approach to developing Tuesday, 26 April 2016 3 Workshop your human resources (W160426S) 6:30 p.m. ...

發布日期: 2016-03-22

File Type: pdf | Size: 1 MB

wkshop4

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: 2015-09-08

File Type: pdf | Size: 620 KB

wk20150910

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: 2015-07-28

File Type: pdf | Size: 786 KB

HKICPA Order form May2015

訂貨表格/Order Form 2015年05月1日開始生效/Effective from 1 May 2015 公司/Company: HKICPA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...

發布日期: 2015-04-30

File Type: pdf | Size: 224 KB

Combined Question SSG Level 1 Chinese

會計及商業管理個案比賽2014-15 中學組(第一級別) 2014-2015 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 六福集團(國際)有限公司（「六福」）於1991 年成立，是香港及中國內地主要珠寶零售商之一。六福主要從事各類黃鉑金首飾、黃金飾品及珠寶首飾之採購、設計、批發、商標授權及零售業務，現時在香港、澳門、中國內地、新加坡、美國、加拿大及澳洲共擁有超過1,300 間「六福 ...

發布日期: 2015-02-13

File Type: pdf | Size: 790 KB

Combined Question SSG Level 1 English

The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (L ...

發布日期: 2014-10-17

File Type: pdf | Size: 636 KB

Module A 20140430 upload

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發布日期: 2014-05-15

File Type: pdf | Size: 1 MB

order-reason-0312_1

1 Proceedings No.: D-11-0556O 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: 2014-03-12

File Type: pdf | Size: 69 KB

order-reason-0312

發布日期: 2013-03-25

File Type: pdf | Size: 65 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

auditing_annex1_c

中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生，就中国在新的中国审计准则与国际审计准 ...

發布日期: 2011-01-06

File Type: pdf | Size: 292 KB

100618_1

DateDate 5 August 2010 5 August 20105 August 2010 5 August 2010 5 August 20105 August 20105 August 2010 5 August 2010 (ThursdayThursday Thursday Thursday) TimeTimeTime 6:30 p.m. 6:30 p.m. 6:30 p.m. 6: ...

發布日期: 2010-07-08

File Type: pdf | Size: 247 KB

100618

發布日期: 2010-07-08

File Type: pdf | Size: 247 KB

qp-rf-feb

'Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationali ...

發布日期: 2010-03-22

File Type: pdf | Size: 579 KB

qp-rf-nov

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

發布日期: 2009-11-23

File Type: pdf | Size: 457 KB

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TechWatch193

Panelists_Report_Module_A_(Dec_14)_Final_1

FE December 2015 Paper I Panelists' Report_Final

FE (Jun 17) Paper II_Question

Panelists_Report_Module_A_(Dec_14)_Final

Panelists_Report_Module_A_(Dec_14)_Final_2

MC (Jun 2018) Question

TechWatch 202

TechWatch210

DC order_1239H_8Jan2019_edited

Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

DC order 1145C & 1191C_16 Jan 2018_edited

annual_report_2019_chi

update187

dii-info-session

ed_pn8101ct

PAAO

annual_report_2018_chi

hk(ifric)-int23

update037

tuewk

20130513_module_a_case

ED-D13

ifric-d13

ed-pn852

ed-pn852

TFEC_IR(A)_No6_Bill_2017_GovResponse_BillCommitteeMeeting_180321

Module A (Dec 2017)_Answer

Module 4

FE Dec 18 Paper IQuestion

Module B Jun 18Answer

ms1809

DC order_1073P_edited

RIFEC Resolution Bill 160531

sss may-july

sms-Apr-Jun

wkshop4

wk20150910

HKICPA Order form May2015

Combined Question SSG Level 1 Chinese

Combined Question SSG Level 1 English

Module A 20140430 upload

order-reason-0312_1

order-reason-0312

companies-bill-110628

auditing_annex1_c

100618_1

100618

qp-rf-feb

qp-rf-nov