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satmeetingnotes2015_EN

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...

發布日期: 2016-04-27

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AMLB1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...

發布日期: 2012-05-10

File Type: pdf | Size: 155 KB

lb1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Legal Bulletin July 2006 LB 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BULLETIN Requirements on Ant ...

發布日期: 2009-02-16

File Type: pdf | Size: 230 KB

Flyer_final_191014170341

Page 1 of 3 Financial Services Interest Group (FSIG) Lunch seminar: Virtual banking in Hong Kong Speaker Mr Ken Lo Head of Strategic Partnership ZA International Date & Time 15 November 2019, Frid ...

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MPS_Module A_Part 1_Upload

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發布日期: 2016-04-14

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China Oversea_Corporate Social Responsibility Report 2014

China Overseas Land & Investment Ltd. Corporate Social Responsibility Report 02 05 06 08 09 10 11 13 14 16 17 18 21 21 24 29 30 32 Content Message from Chairman Message from Chairman Corporate Gov ...

發布日期: 2015-06-09

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TF event (23

Mainland China foreign exchange control issues relevant to complex cross-border transactions Programme Code: SCPD19082301 About the topic No one can afford not to know about the China foreign exchange ...

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TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

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Update 272

1 Update No. 272 (Issued 10 March 2022) This Update relates to the following: (i) Preface to Hong Kong Financial Reporting Standards (HKFRS) The Preface to HKFRS is revised to incorporate the due proc ...

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ed_tp

Exposure Draft February 2023 Comments due: May 18, 2023 International Ethics Standards Board for Accountants Proposed Revisions to the Code Addressing Tax Planning and Related Services About the IESBA ...

File Type: pdf | Size: 594 KB

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: 2018-04-18

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MPS_B_PartII

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發布日期: 2018-04-18

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D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

發布日期: 2018-02-02

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CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

發布日期: 2017-08-29

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C_Preseen_Jun2015

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2015-02-12

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Module C Dec 2014

發布日期: 2014-08-07

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Module C

發布日期: 2013-02-14

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pr20121207-en

1 A Plus media alert Dear editors and reporters: Making a difference in the community The December issue of A Plus talks to CPAs who make personal commitments to improving the lives of others (HONG KO ...

發布日期: 2012-12-07

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budget_proposals2003

-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...

發布日期: 2002-12-10

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ssgspac

STANDARD SETTING Accounting considerations for a Special Purpose Acquisition Company (SPAC) JANUARY 2022Foreword 1 1. Structure and lifecycle of a typical SPAC 2 2. Prior to the De-SPAC Transaction 4 ...

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annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

發布日期: 2017-11-15

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MBIGandPICIGppt

PREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDPREPAREDFORFORFORHKICPAHKICPAHKICPAHKICPAHKICPAHKICPAI13 SEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBERSEPTEMBER2017 A ...

發布日期: 2017-09-05

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For_Participants_170913

發布日期: 2017-09-05

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AMLbulletin2415

Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

發布日期: 2015-04-08

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AML_bulletin_2.4.15

發布日期: 2015-04-08

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AML_bulletin_2

發布日期: 2015-04-08

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ma-0411-en

1 A Plus media alert Dear editors and reporters: Starbucks CPA The April issue of A Plus features Coffee Concepts' head of operations, Internet financing in China, president of the International A ...

發布日期: 2014-04-11

File Type: pdf | Size: 110 KB

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

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Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

Budget_proposal_2022_23_submission

2022 -23 Tax policy and budget proposals Building a Sustainable Future for Hong Kong, its economy and communityTaxation Faculty Executive Committee 2021 Chair : William Chan Deputy chair : Sarah Chan ...

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Budget_proposal_2022_23_submission

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annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

發布日期: 2016-11-24

File Type: pdf | Size: 6 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

發布日期: 2015-11-25

File Type: pdf | Size: 2 MB

1347_MS_ChinaTodaySeries _180926

1347_MS_ChinaTodaySeries _180926 China Today Series (October to December 2018) China holds the record for the fastest developing major country in the history of the world and has experienced rapid eco ...

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1347_MS_ChinaTodaySeries _180926

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1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...

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1397_MS_Workshop for Listing on HKEX_190709_grey

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140515ppt

幸福繫萬家活力聚香江香港人口未來二十年的機與危HKGolden50 1 HKGolden50 2 •第一份報告：《香港——黃金五年(2010-2014) ：盛衰關鍵》•第二份報告：《實現香港潛能躍升國際都會：借鏡倫敦》•第三份報告：《如何為我們的將來投資一千億》•第四份報告：《如何建立世界級醫療體系》•第五份報告：《幸福繫萬家，活力聚香江：香港人口未來二十年的機與危》3 可在以下網址下 ...

發布日期: 2014-05-15

File Type: pdf | Size: 5 MB

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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Mod C (Jun 11) Student Notes (All)

Mod C (Jun 11) Student Notes (All) Student Notes Module C (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presen ...

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Mod C (Jun 11) Student Notes (All)_1

Mod C (Jun 11) Student Notes (All)_1 Student Notes Module C (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Pres ...

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Annual Report 2024

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發布日期: 2024-11-19

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HKICPA Eng Annual Report 2023

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HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

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Module 8

Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module 8 ...

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Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

發布日期: 2013-09-02

File Type: pdf | Size: 894 KB

Flashcard_Module D(5th edition)

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annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

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Module 11_LP_Vol 1

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Module D 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

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Module D (5th edition)_Part 1

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Module D 6th Edition Flash Card

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發布日期: 2017-08-29

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Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

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Module 14_LP

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Module B 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

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Module B (5th edition)_Part 2

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LPMB_6thEdition

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Module D 6th Edition Learning Pack_Part 3

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發布日期: 2017-08-29

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LPMD_6thEdition

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Module D Taxation Part 1

Qualification Programme Module D:Taxation F O U R T H E D I T I O N 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 L E A R N I N G P A C Kii First edition 2010 Fourth edition 2013 ISBN ...

發布日期: 2015-03-13

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Module D (5th edition)_Part 3

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Module B 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

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Module A 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

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Module B Corporate Financing_Part 1

Qualification Programme Module B: Corporate Financing F O U R T H E D I T I O N 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 L E A R N I N G P A C Kii First edition 2010 Fo ...

發布日期: 2015-03-20

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MPS_Module A_Part 1_Upload

China Oversea_Corporate Social Responsibility Report 2014

TF event (23

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TF event (10

Update 272

ed_tp

MPS_B_PartII

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D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

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Module C Dec 2014

Module C

pr20121207-en

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ssgspac

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For_Participants_170913

AMLbulletin2415

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ma-0411-en

Module D (revised index and tables)_2

Module D (revised index and tables)_1

Module D (revised index and tables)

Budget_proposal_2022_23_submission

Budget_proposal_2022_23_submission

annual_report_2016_eng

annual_report_2015_eng

1347_MS_ChinaTodaySeries _180926

1347_MS_ChinaTodaySeries _180926

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey

140515ppt

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

Mod C (Jun 11) Student Notes (All)

Mod C (Jun 11) Student Notes (All)_1