pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

I090623

Philanthropy in China The first Goldies luncheon for our senior members will be held on 23 June. Past President Peter H. Y. WONG will be our host and Ms. Nellie Fong, Founding Chairman of Lifeline Exp ...

tr_oneoff_10_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Jan

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

tr_oneoff_15_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Early Bird

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

ITIG_Flyer_NP360_FULL

IInfformattiion Technollogy IIntterestt Group ((IITIIG)) Site Visit to Ngong Ping 360 Host Ngong Ping 360 Limited Date Saturday, 26 July 2008 Time 9:30 am – 11:30 am Leader Mr. Percy Poon, Member, ITI ...

ITIG_Flyer_NP360_FULL

IInfformattiion Technollogy IIntterestt Group ((IITIIG)) Site Visit to Ngong Ping 360 Host Ngong Ping 360 Limited Date Saturday, 26 July 2008 Time 9:30 am – 11:30 am Leader Mr. Percy Poon, Member, ITI ...

newbooks-jun

1 New Books in Library (Jun 2011) Audit and Assurance Title /Author: Auditing and assurance services : an applied approach /Iris C. Stuart Publisher: New York : McGraw-Hill Irwin Year: 2012 Call No.: ...

mooncakemakingclasses

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

mooncakemakingclasses

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

Flyer_final

Wish to sweeten your family and friends up with home-made moon cakes at this Mid Autumn Festival? Sign up to one of the moon cake making classes now as the festival is around the corner! Class A Class ...

value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

value_added_tax

Mainland Audit Issues Questions & Answers Posted April 2004 Value-added Tax Page 1 of 4 Mainland audit issues Q&As -value-added tax The Questions and Answers (Q&As) below are developed by ...

140515

The Property, Infrastructure and Construction Interest Group is proud to present Mr. Franklin Lam (林奮強先生) as the guest speaker at its annual networking event. Mr Lam will address the demographic issue ...

Form_accessories

Cufflinks CPA (code: CK0001) Wings (code: CK0002) CPA Wings (code:CK0003) HK300 HK300 HK350 德智(code: CK0004) 德智(black inlay) (code: CK0005) 毅群(code: CK0006) 毅群(black inlay) (code:CK0007) HK320 HK320 ...

Form_new items 2012_final

Cufflinks CPA (code: CK0001) Wings (code: CK0002) CPA Wings (code:CK0003) HK300 HK300 HK350 德智(code: CK0004) 德智(black inlay) (code: CK0005) 毅群(code: CK0006) 毅群(black inlay) (code:CK0007) HK320 HK320 ...

CO-rewrite - non transitional QA

Delivery of shareholders resolution or agreement on reporting exemption to the Companies Registrar Question D5 - Delivery of shareholders' resolution or agreement on reporting exemption to the Com ...

大灣區九市教育概覽

大灣區九市醫療概覽

paper20507

1 Accounting for premium received upfront from the sale of a single legal contract comprising, in substance, several contracts for accounting purposes1. Background Entity X sells yearly renewable insu ...

c_appendix_b_1

Business Assurance 18 Appendix B Appendix B: Kong Hing Trading Limited Management Accounts at 30 June 2010 -Quarter 3 (Q3) HK'000 Revenue Actual year to date Budget Variance Forecast at end Q3 Bud ...

c_appendix_b

Business Assurance 18 Appendix B Appendix B: Kong Hing Trading Limited Management Accounts at 30 June 2010 -Quarter 3 (Q3) HK'000 Revenue Actual year to date Budget Variance Forecast at end Q3 Bud ...

e-Learning & F2F (Apr 2018)

e-Learning & F2F (Apr 2018) 1186r3_20180416 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Finance The Institute continues to launch new e-Learning courses under the ...

techwatch117

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 ...

techwatch117

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 ...

june

Latin/Ballroom Dance Class Date & Class Time 8:00 pm – 9:30 pm Instructor Mr. Jacky Chu Venue Members’ Lounge, HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai Fee HK360 /4 sessions (T ...

may

Latin/Ballroom Dance Class Date & Class Date Date **Rumba technique class (Tuesday) Tango – Elementary II (Thursday) 1. 29 May 2012 24 May 2012 2. 5 June 2012 31 May 2012 3. 12 June 2012 7 June 20 ...

apr

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary II (Tuesday) Tango – Elementary I (Thursday) 1. 24 April 2012 19 April 2012 2. 8 May 2012 26 April 2012 3. 15 May 2012 3 May 20 ...

mar

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Waltz – Elementary II (Thursday) 1. 20 March 2012 15 March 2012 2. 27 March 2012 22 March 2012 3. 10 April 2012 29 ...

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha technique class (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 2012 3. 6 M ...

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha with technique training (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 201 ...

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Quickstep – Elementary II (Thursday) 1. 17 January 2012 12 January 2012 2. 31 January 2012 19 January 2012 3. 7 ...

dec

Latin/Ballroom Dance Class Date & Class Date Date Quickstep – Elementary I (Tuesday) Jive – Elementary II (Thursday) 1. 13 December 2011 8 December 2011 2. 20 December 2011 15 December 2011 3. 3 J ...

nov

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary II (Tuesday) Jive – Elementary I (Thursday) 1. 15 November 2011 10 November 2011 2. 22 November 2011 17 November 2011 3. 29 Nov ...

oct

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary II (Tuesday) Samba – Elementary II (Thursday) 1. 18 October 2011 13 October 2011 2. 25 October 2011 20 October 2011 3. 1 Novemb ...

sep

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary I (Tuesday) Samba – Elementary I (Thursday) 1. 20 September 2011 8 September 2011 2. 27 September 2011 15 September 2011 3. 4 O ...

aug

Latin/Ballroom Dance Class Date & Class Date Date Tango – Elementary I (Tuesday) Cha Cha – Elementary I (Thursday) 1. 16 August 2011 4 August 2011 2. 23 August 2011 11 August 2011 3. 30 August 201 ...

circular_july

Latin/Ballroom Dance Class Date & Class Date Date Rumba with technique training (Tuesday) Waltz – Elementary II (Thursday) 1. 19 July 2011 [new date] 7 July 2011 2. 26 July 2011 14 July 2011 3. 2 ...

jun

Latin/Ballroom Dance Class Date & Class Date Date Paso Doble – Elementary II (Tuesday) Foxtrot – Elementary I (Thursday) 1. 14 June 2011 2 June 2011 2. 21 June 2011 9 June 2011 3. 28 June 2011 16 ...

may

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary I (Tuesday) Tango – Elementary II (Thursday) 1. 17 May 2011 5 May 2011 2. 24 May 2011 12 May 2011 3. 31 May 2011 19 May 2011 4. ...

apr

Latin/Ballroom Dance Class .Date & Class Date Date Paso Doble – Elementary I (Tuesday) Quickstep – Elementary II (Thursday) 1. 12 April 2011 7 April 2011 2. 19 April 2011 14 April 2011 3. 26 April ...

mar

Latin/Ballroom Dance Class .Date & Class Date Date Rock n Roll – Elementary II (Tuesday) Waltz – Elementary I (Thursday) 1. 8 March 2011 10 March 2011 2. 15 March 2011 17 March 2011 3. 22 March 20 ...

feb

Latin/Ballroom Dance Class Date & Class Date Date Jive – Elementary II (Tuesday) Waltz – Elementary II (Thursday) 1. 8 February 2011 10 February 2011 2. 15 February 2011 17 February 2011 3. 22 Feb ...

jan

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha – Elementary II (Tuesday) Foxtrot – Elementary II (Thursday) 1. 4 January 2011 6 January 2011 2. 11 January 2011 13 January 2011 3. 18 Jan ...

HKBN Handbill 20250131 ENG

1000M 1000M 1000M 家居寬頻連以下四選一服務組合1000M 1000M 1000M 1000M 1000M 家居寬頻連以下三選一服務組合Optional value Optional value Optional value Optional value -added services added services added services added services add ...

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

Shangri-La 2023 Sep Price List

Mid-Autumn Festival 2023 Mooncake, Goodies and Hamper collection 所有產品限量發售All products are subject to availability Kowloon Shangri-La, Hong Kong, 64 Mody Road, Kowloon, Hong Kong Products Photo Origina ...

pubforsale-chinese-aug

Purchase of Chinese Publications Name: Status : Member/Student/Non-member Member/Student Number : Date : Unit Price Stock Local Required Items Member Student Non-member Qty Amount Code Postage 3. Glo ...

pubforsale-chinese

Purchase of Chinese Publications Name: Status : Member/Student/Non-member Member/Student Number : Date : Unit Price Stock Local Required Items Member Student Non-member Qty Amount Code Postage 3. Glo ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling September Dance Dinner The Dance Interest Group (DIG) has organized the September dance dinner for members to network with your fellow members in a relaxed and inform ...

Website_results 2016

CPA Badminton Championship 2016 Results Men's Singles Champion : YAP Thiam Weng 叶添榮1st Runner Up: HUI Chun Kuen, Dennis 許振權2nd Runner Up : MAN Ting Fai, Eric 文廷暉3rd Runner Up : WONG Chung Tai, Ste ...

Web_iMoney_20170101v2

Hong Kong Economic Times (HKET) is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regis ...

Web_iMoney_2017

Hong Kong Economic Times (HKET) is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regis ...

newbooks-oct

New Books in Library (Oct 2011) Audit and Assurance Title /Author: Auditing cases : an interactive learning approach /Mark S. Beasley ... [et al.] Publisher: Upper Saddle River, N.J. : Pearson/Prentic ...

e-Learning & F2F (Apr2017)v2

e-Learning & F2F (Apr2017)v2 Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speakers 1186r1_20170323 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Compliance and C ...

...

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

annex1_e

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

newbooks_dec14

New Books in Library (December 2014) Accounting Title /Author: International Financial Reporting Standards (IFRSs) : as issued at 1 January 2014 ISBN: 9781909704251 (2014 : set) Publisher: Internation ...

alert19

1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...

e-Learning & F2F (Apr2017)

e-Learning & F2F (Apr2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2 ...

e-Learning & F2F (Oct_Nov 2017)

e-Learning & F2F (Oct_Nov 2017) Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speaker 1186r2_20170817 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Fina ...