p02
Page 1 of 5 PAPER: 02 Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and h ...
1020-1
Proceedings No: D06007RO IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBL ...
0819-1
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
Module B (Jun 16)_Answer_1
Module B (Jun 16)_Answer_1 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...
Module B (Jun 16)_Answer
Module B (Jun 16)_Answer Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current s ...
Module B (Jun 16)_Answer_2
Module B (Jun 16)_Answer_2 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...
20141007_MPS_A_S1
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TRG2MaySummary
Briefing on IASB TRG papers for 2 May meeting Key highlights Francesco Nagari, Deloitte Global IFRS Insurance Leader 27/04/2018HKIISG HKIISG HKIISG HKIISG HKIISG HKIISG -20 April 201820 April 201820 A ...
20130423_module_a_part2
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consultpaper
(A revision to the consultation paper January 2009) Consultation paper on Proposed changes to auditing practices December 2009 Hong Kong Institute of CPAs Consultation paper on Proposed changes to aud ...
Exam Technique Seminar_Module A
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20130520_module_a_essay
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MichaelChung_compressed
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lpc
Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned by ...
lpc
Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned by ...
0912-1
Proceedings No: D-05-0144C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute of ...
0306-1
Proceedings No: D-05-AZKP IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEENThe Registrar of the Council of the Hong Kong Institute of Ce ...
0317-1
Proceedings No.: D-99-IC08-X IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Disciplinary Committee un ...
eric-order
1 Proceedings No.: D-07-0235C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
rt_5
Response Template forthe ED OF Proposed NARROW SCOPE AMENDMENTS TO ISQMs, isas and isre 2400 (Revised)Guide for RespondentsComments are requested by April 8, 2024.This template is for providing commen ...
EQS 2020
1 Practice Review Self-assessment Questionnaire 2020 Important Notes Below are the contents of the questionnaire for your easy reference. While this can be used to help formulate your responses, pract ...
160519.Flyer
歡迎訂閱! 訂閱內地稅務期刊Subscription to Mainland Tax Journals 為協助公會會員掌握中國內地的最新稅務資訊,會員現可透過公會訂閱以下刊物: 1. 《中國稅務》(2016 年7 月至12 月– 共6 期) China Taxation (Jul – Dec 2016 for 6 issues) 《中國稅務》雜誌於1984 年創刊,由國家稅務總局主管、中國稅務雜誌 ...
151204
歡迎訂閱! 訂閱內地稅務刊物Subscription to Mainland Tax Publications 為協助公會會員掌握中國內地稅務資訊,會員現可透過公會訂閱下列內地稅務刊物: 1. 《中國稅務》China Taxation 《中國稅務》雜誌於1984 年創刊,由國家稅務總局主管,是內地極具權威性的稅收專業期刊,曾獲得百種全國重點社科期刊、國家期刊獎、中國百強報刊等殊榮。《中國稅務》提供 ...
FredMa
Speech by the Honourable Frederick S. Ma, JP Secretary for Financial Services and the Treasury at Hong Kong Institute of Certified Public Accountants Award and Graduation Ceremony 2006 12 September 20 ...
judges-report-2011
1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Significant Improvement China Coal Energy Company L ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...
eventSpotlight
DATE AND TIME 27 June – 25 July 2009 (all Saturdays) VENUE Lecture room at the Hong Kong Baptist University (“HKBU”) (A campus map with venue details will be provided to the successful applicants). CO ...
iarac
FORM IARAC (Revised in Aug 2023) Page 1 P:\MEM\FORM\Record Amendment Coupon\Form IARAC (Aug 2023)_clean.docx To : Hong Kong Institute of CPAs 27/F., Wu Chung House, 213 Queen's Road East, Wanchai, ...
s130924s
New Companies Ordinance Programme Code: S130924S This seminar will focus on the new Companies Ordinance and the major changes. Topics include: An overview of the new Companies Ordinance “Accounts an ...
D-11-IC14QMY-H
Proceedings No.: 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 Sec ...
order-reasons-0426
Proceedings No.: D-11-IC14QMY-H 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 Commi ...
featuredbooks-oct
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Foreign Exchange Books E-books E-jour ...
featuredbooks-jul
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Due Diligence Books E-books E-journal ...
D-10-0515C_decision_order
Proceedings No.: D-10-0515C 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 Committe ...
091123
This Forum is jointly organised by the Institute and ICAC to introduce the “Integrity and Quality Building and Financial Management Programme” (“the Programme”) (「優質管理誠信理財」推廣計劃), major provisions of t ...
091123
This Forum is jointly organised by the Institute and ICAC to introduce the “Integrity and Quality Building and Financial Management Programme” (“the Programme”) (「優質管理誠信理財」推廣計劃), major provisions of t ...
bMRAC
FORM MRAC (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERSHIP RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: Mem ...
HKAB 27-Aug-04
THE HONG KONG ASSOCIATION OF BANKS j&ff. Room5 25,5 /F.,P rince'sB uilding,C entral,H ongK ong Wq:tJft*T*Ll:5.525.': Telephone2: 521 1160,25211 169F acsimile:2 8685 035 m : 25211 160,25211 ...
brecord2
L:\PAT\HOMEPAGE\sample.DOC S P E C I M E N C P D R E C O R D S F O R M The purpose of the specimen CPD Records Form below is to help members maintain their own CPD details. It must be stressed that th ...
Au Yuet Shan 26-Jun-02
Summar of comments re uested in the F ASC's Invitation to Comment ; \'\ Paragraph numbers correspond to those appearing in the FASC's Invitation to Comment. f lIAS I, Presentation of Fina ...
pn740
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
pn740ar
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...