GPLTB_2017_TC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與廣東省地方稅務局(“省地稅”) 於2017 年12 月8 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
GPOSAT_2017_TC_extracted
廣東省國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與廣東省國家稅務局(“省國稅”) 於2017 年12 月8 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
SZSAT_2017_TC_extracted
深圳市國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與深圳市國家稅務局(“深國稅”) 於2017 年12 月5 日在深圳舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表深國稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
SZLTB_2017_TC_extracted
深圳市地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與深圳市地方稅務局(“深地稅”)於2017 年12 月5 日在深圳舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表深地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束力 ...
Circular_RSCP2016_v2
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2016 Following last year's resounding success, the Recreation and Sports Club for Hong Kong Professional Bodies wi ...
Circular_RSCPAD2015
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2015 The Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Annual Dinner will be held on Saturday, 2 ...
newbooks-apr
New Books in Library (Apr 2013) Auditing Title /Author: Handbook of international quality control, auditing, review, other assurance, and related services pronouncements ISBN: 9781608151226 Publisher: ...
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 ...
IASB_250604
1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...
IASB-250604
1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...
techwatch66
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 ...
2017_MidAutumn_orderform
Order Date:Retail(HK)Promotion(HK)Qty(coupon)Total (HK)Retail(HK)Promotion(HK)Qty(coupon)Total(HK)RecipientAddress:雙黃白蓮蓉月餅[Hot Item]White Lotus Seed Paste Mooncake with Double Egg Yolks242196398378Cou ...
candidate5
You don't have access right to view the details. Please login.
newbooks-mar
New Books in Library (Mar 2012) Business Finance Title /Author: China's exchange rate variation : impacts on industrial restructuring /Gu Kejian and Yu Jian ; [translated by Chen Yixi and Zhou Kai ...
976r6_SET_StudentExpress_online
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examination The graph shows a result comparison of 2 ...
hkics150922
Supporting organisation Host Supporting organisation Sustainability and Responsibility Reporting: Directors’ Potential Liability and Possible Defences 22 September 2015 (Tuesday) ECPD/CPD point(s) : T ...
Property, Infrastructure and Construction Interest Group events
Date Topic Nature of Activity 23 August 2024 PICIG lunch webinar: The post-“harsh measures” property market – Outlook for the second half of 2024 Live Webinar Available period: 7 November 2023 – 31 Ju ...
Ricky WK Li
Career Conference – 31 August 2013 Workshop: Career development in China Profile of speaker Executive Director and Chief Financial Officer, GDH Limited Mr. Li, a fellow member of Hong Kong Institute ...
tenniscourt
CLUB DE RECREIO 20 Gascoigne Road, King's Park, Kowloon, Hong Kong. 香港九龍京士柏加士居道20號
LocationMap_NorthPoint_180713
1/F, Dance Union, North Point Industrial Building, 499 King’s Road, North Point. 香港北角英皇道499號北角工業大厦一樓
apr_latin_map
4/F, Bel Trade Commercial Building, 3 Burrows Street, Wanchai, Hong Kong. (香港灣仔巴路士街3號百營商業大厦4樓全層)
venue_calligraphy
HKPA-香港遊樂協會11/F, Elite Place, Southom Centre, No. 130 Hennessy Road, Wan Chai, Hong Kong. (Wan Chai MTR station Exit B1) 灣仔電腦城中國旅行社
df_map
金皇廷囍宴(Banquet Palace) 香港灣仔軒尼詩道288號英皇集團中心2樓2/F, Emperor Group Centre, 288 Hennessy Road, Wan Chai, Hong Kong
sep_map
金皇庭囍宴, 2/F, Emperor Group Centre, 288 Hennessy Road, Wan Chai (香港灣仔軒尼詩道288號英皇集團中心2樓)
SRC160504
Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...
SRC160504
Folk songs can be described as evergreen songs because they are timeless. If you are interested to find out more about local folk songs, come join the talk where speaker Abel Lam will enrich your know ...
071023
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium (第十一屆北京-香港經濟合作研討洽談會) Seminar on Beijing-H ...
audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
ED07-i2c
-1 -30 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 7 FINANCIAL INSTRUMENTS: DISCLOSURES The International Accounting Standards B ...
ED-IAS393LA-i2c1
-1 -26 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD PROPOSALS FOR LIMITED AMENDMENTS TO STANDARD ON FINANCIAL INSTRUMENTS The International Accounti ...
IFRIC_D7
-1 -BY E-MAIL AND BY POST Our Ref.: C/UII 21 July 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Uni ...
160604e
-1 -Dear News/Business Editor, 16 June 2004 HKSA proposes radical changes for investment property accounting Following the lead of International Standards and other major financial centres, the Hong S ...
280504
-1 -BY FAX AND BY POST (2527 0790) Your Ref.: B9/32C(2004) Pt. 29 28 May 2004 Our Ref.: C/IPC, M27808 Mr. Danny Leung Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admi ...
statutory_derivative
-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/EPLM, M27470 14 May 2004 Ms. Shirley Lam, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, 18 ...
Mini floor plan for sponsor
National Day Celebration Dinner 2018 香港會計界慶祝六十九周年國慶聯歡晚會4 September 2018 Convention Hall Camellia Carnation Peony Jasmine Lily Rose Bauhinia Narcissus Iris Sunflower Violet Tulip Lotus
20170408_HKICPA Mentorship program 2017-18_Briefing for Mentees
THE POWER OF BEING UNDERSTOOD AUDIT TAX CONSULTING RSM Hong Kong 中瑞岳華(香港)會計師事務所3 5 6 7 8 The Incredibles 10 11 12 QUESTIONS AND ANSWERS?
20170408_HKICPA Mentorship program 2017-18_Briefing for Mentors
THE POWER OF BEING UNDERSTOOD AUDIT TAX CONSULTING RSM Hong Kong 中瑞岳華(香港)會計師事務所3 4 6 7 8 9 11 ••••••••12 ••••••••••••13 14 15
briefingnote
Hong Kong Institute of Certified Public Accountants QP Celebration Cocktail (June 2012 Session) Briefing Note to 25:35 Young Members Leadership Panel, Interest Group Convenors and Previous QP Prize Wi ...
Members & Affiliates
Members & Affiliates Individuals may apply for registration as a certified public accountant ("CPA") (會計師), i.e. HKICPA member, or an International Affiliate ("IA") (香港會計師公會國際聯 ...
Assembly point
香港珠海中小型會計師事務所交流活動-珠海訪問團2017年6月16日(星期五) 集合地點: 上環港澳碼頭3樓東橋閘口外,右手面的「電子航班顯示屏」前集合位置
app_form
Hong Kong Institute of Certified Public Accountants Accountant Ambassadors Programme hereby apply for the Institute’s advisory service. I learn of the Scheme through the Institute’s printed advertisem ...
programme flyer
HKICPA Accounting & Business Management Case Competition 2013-2014 (Secondary Schools Group) Event details: Date : 10 May 2014, Saturday Venue : HKICPA Auditorium, 27/F, Wu Chung House, 213 Queen& ...
Web_Shell
Hing Shing Petroleum Co. Ltd. (興盛石油有限公司) is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Shell Discount Card Discount Program Petrol: ...
Web_Shell_old
Hing Shing Petroleum Co. Ltd. (興盛石油有限公司) is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Shell Discount Card Discount Program Petrol: ...
newbooks-oct
1 New Books in Library (Oct 2010) Audit and Assurance Title /Author: Module C : business assurance : learning pack /Hong Kong Institute of Certified Public Accountants Publisher: [London] : BPP Learni ...
Web_Cecilia Yau Couture_20160704
Cecilia Yau Couture is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered studen ...
df_map
王朝盛宴(Dynasty Feast) 香港北角英皇道668號健康邨第二期地下(鄰近鰂魚涌港鐡站"C"出口) G/F, Phase 2, Healthy Village, 668 King's Road, North Point, Hong Kong. (Exit C, Quarry Bay MTR) Exit C, Quarry Bay MTR Bus stop at ...
LocationMap
Standard Chartered Hong Kong Marathon – 21 January 2018 Direct route to HKICPA marquee CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA Hong Kong Central Libr ...
Marathon2018_BoothLocation
Standard Chartered Hong Kong Marathon – 21 January 2018 Direct route to HKICPA marquee CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA CPA Hong Kong Central Libr ...
0405_Reply Form_TSW Internship Programme 2017 - Professional Bodies
Suite 5608, 56/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong 香港灣仔港灣道18 號中環廣場56 樓5608 室Tel 電話: (852) 2169 3128 E-mail 電郵: info@cps.hk Website 網址: http://www.cps.hk HKCPS Yuen Long District Seco ...
Results
組別Category名次Ranking隊伍名稱Team Name1City University of Hong Kong2Standard Chartered Bank (Hong Kong) Limited3Li & Fung (Trading) Limited4The Hong Kong Institute of Architects組別Category名次Ranking隊伍名稱Te ...
RSCP_snooker results 2016
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Snooker Tournament 2016 11 & 25 September 2016 Results Tournament Champion Hong Kong Institute of Surveyors 1st runner-up Hong K ...
RSCP_basketball results 2015
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Basketball Tournament 2015 July 2015 – February 2016 RESULTS Team Awards Champion Hong Kong Institute of Certified Public Accountant ...
lec151112v
Time: 7:30 p.m. – 8:30 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Nov 12 2 19 3. 26 4. Dec 3 5. 10 ...
RSCP_snooker results 2015
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Snooker Tournament 2015 13 September & 11 October 2015 Results Tournament Champion Hong Kong Institute of Certified Public Accou ...
lec150912v
Time: 3:00 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Sep 12 2 19 3. 26 4. Oct 10 5. 1 ...
lec150702v
Time: 7:30 p.m. – 8:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Jul ...
lec150418v
Time: 3:00 p.m. – 4:00 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2015 1 Apr ...
lec150305v
Time: 7:15 p.m. – 8:15 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 2015 1 Mar ...
RSCP_basketball results 2014
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Basketball Tournament 2014 April 2014 – February 2015 RESULTS Teams Champion Hong Kong Institute of Certified Public Accountants (HK ...
lec141115v
Time: 2:30 p.m. – 3:30 p.m. (adjusted from 1.5 hrs to 1 hr) Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 2014 1. NOV ...
RSCP_snooker results 2014
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Snooker Tournament 2014 31 August & 5 October 2014 RESULTS Tournament Champion The Hong Kong Institute of Surveyors (HKIS) 1st r ...
lec140904v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. Sep 4 2. 11 3. 18 4. 25 5. Oct 9 6. ...
lec131207v
Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Saturday) 27th Floor 37th Floor 1. June 28 2. July 5 3. 12 4. 19 5. 26 ...
lec140515v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1. May 15 2. 22 3. 29 4. June 5 5. 12 ...
lec131117v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Lesson Month Date (Thursday) 27th Floor 37th Floor 1 November 14 2 21 3 28 4 December 5 5 ...
RSCP_snooker results 2013
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Snooker Tournament 2013 22 September & 6 October 2013 RESULTS Tournament Champion The Hong Kong Institute of Surveyors (HKIS) 1s ...
lec130615v
Time: 2:30 p.m. – 4:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Sep 7 and Oct 5, the class will be held at the Meeting Room on 27/ ...
lec130613v
Time: 7:30 p.m. – 9:00 p.m. Venue: HKICPA, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note that Jun 13, Jun 20, Jul 25, Sep 26 and Oct 3, the class will be held a ...
130124v
Calligraphy class (Kai Shu) 中國書法課程(楷書) -劉才昌先生,香港中國書法家協會會長Class details Time: 8:00 p.m. – 9:30 p.m. Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. Please take note ...
mainland-universities-list
Mainland universities accredited by the Institute Universities Beijing Normal University -Hong Kong Baptist University United International College 北京师范大学-香港浸会大学联合国际学院Capital University of Economics a ...
carpark
2009 SMP Symposium (Friday, 27 November 2009) Hotel Location and Carpark Hotel Location Harbour Grand Hong Kong (港島海逸君綽酒店) Address: MTR Fortress Hill Station Exit A, 23 Oil Street, North Point, Hong K ...
submission_050607
Our Ref.: C/FRSC By e-mail and by post 6 June 2005 International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, Comment Letter IASB Exposure Draft of Propose ...
061004
BY POST AND BY FAX (Fax: 2868 5223) Our Ref.: I/HKEx 6 October 2004 Mr. Gerald Greiner, Head, Exchange Division, Hong Kong Exchanges and Clearing Ltd., 11/F., One International Finance Centre, 1 Harbo ...
Notice of Nomination of Auditors
You don't have access right to view the details. Please login.
Climate Risk_7 Sep 2017_v9
Climate Risk: What Company Secretaries and Accountants Need to Know and Consider? For enquiries, please contact Mr Simon Ng at 2830 6011 or email to ecpd@hkics.org.hk. Speakers: Date: Thursday, 7 Sept ...
src151124
Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...
Circular_SGIG150807_1
Singing with Live Band Class The Singing Interest Group has organized a singing with live band class for members who have already acquired performance experience. The 2-day training will include tips ...
Circular_SGIG150807
Singing with Live Band Class The Singing Interest Group has organized a singing with live band class for members who have already acquired performance experience. The 2-day training will include tips ...
Photography Practice Sessions_April-June 2015_FULL
Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between April and June for members who wish to practice the shooting skills and techniqu ...
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 ...
consulation
Our Ref.: C/EPLM, M29344 17 August 2004 Mr. Stuart Stoker, Secretary, The Law Reform Commission of Hong Kong, 20/F, Harcourt House, 39 Gloucester Road, Wanchai, Hong Kong. Dear Mr. Stoker, Consultatio ...
candidate10
You don't have access right to view the details. Please login.
newbooks-feb
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Feb 2011 2011) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assuran ...
class-action
1 Class Action Consultation Paper 集體訴訟諮詢文件10th May 2010 2010 年5月10日集體訴訟小組委員會Essential features of class action 集體訴訟的特徵1. Certification (核證制度). 2. Opt-out as default procedure (選擇退出為預設模式). 3. Keep ...
2022
Date Topic 16 December 2022 Free webinar: Joint YMC-PICIG lunch webinar: Building sewage testing for COVID-19 and how it leads to sustainable living environments 13 December 2022 Visits to Huawei and ...
Results_RSCPGT2016
香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRSCP Golf Tournament 201624 February 2016 at Kau Sai Chau Public Golf CourseACCOUNTANTHighest Point:Lee Man Lung, LawrenceBest gross score ...
Results_RSCPGT2015
香港專業團體康體會Recreation and Sports Club for HK Professional BodiesRSCP Golf Tournament 20154 March 2015 at Kau Sai Chau Public Golf CourseACCOUNTANTHighest Point:Wang Lap Han JeffreyBest gross score (Nort ...
Reply slip_newspaper supplement
The 63rd National Day Celebration – Newspaper supplements 香港會計界慶祝六十三周年國慶特稿Reply Form (Please return by 7 September 2012) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor ...
qp-sch-uni
2011 QP Scholarships for Graduates of Accredited Mainland Accountancy Degree Programmes 姓名学历Name Academic Qualification 1 赵鸿小姐Ms. ZHAO Hong, Joyce 中央财经大学Central University of Finance and Economics 管理学 ...
Reply slip_newspaper supplement
The 62nd National Day Celebration – Newspaper supplements 香港會計界慶祝六十二周年國慶特稿Reply Form (Please return by 26 August 2011) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, ...
Reply slip_newspaper supplement
The 62nd National Day Celebration – Newspaper supplements 香港會計界慶祝六十二周年國慶特稿Reply Form (Please return by 26 August 2011) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, ...
Reply slip_newspaper supplement_rv3
61st National Day Celebration – Newspaper supplements 香港會計界慶祝六十一周年國慶特稿Reply Form (Please return by 7 September 2010) To: Operation & Finance Department, Hong Kong Institute of CPAs 37th Floor, Wu ...
Reply slip_newspaper supplement_rv2
61st National Day Celebration – Newspaper supplements 香港會計界慶祝六十一周年國慶特稿Reply Form (Please return by 3 September 2010) To: Operation & Finance Department, Hong Kong Institute of CPAs 37th Floor, Wu ...