Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...
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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 ...
23 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 850 (REVISED) REPORTING ON FLAG DAYS, GENERAL CHARITABLE FUND-RA ...
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
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 ...
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