ETS-FE
Disclaimer 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 pur ...
ETS-FE
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ETS-FE
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Best written report 2017
1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...
ed_ias19
Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...
Sharing Forum_FE_0326
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INSOL International Member Association End of Year Report 2014
INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...
20121126_ModuleB_Essay
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20121011_module_a_part1
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pr-20120822-en
1 Dear editors and reporters: New book on ethics makes money morals simple Hong Kong Institute of CPAs highlights how children learn right and wrong through Book of Choices (HONG KONG, 22 August 2012) ...
i2ccoe_conflict
22 December 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ...
pr-20110518-e
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 3 June 2011) — A Disciplinary Comm ...
case-comp-omega-asia-bank
Hong Kong Institute of CPAs – All Copyright Reserved 21 -1 Qualification Programme (QP) Case Analysis Competition 2010 The case Omega Asia Bank Omega Asia Bank Limited is a full-fledged banking and fi ...
3_Student_training_records
Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...
JudgesReport2006
2006 Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Li & Fung Limited Special Mention ...
JudgesReport2005
1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
iag2
IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...
020923standard
By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...
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273730
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...
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Compliance Annual Report 2018
2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...