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practice schedule_1401

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Kwun Chung Sports Centre: 6/F, Kwun Chung Municipal Services Building, 17 Bowring Street, Jordon, Kowloon (230 ...

發布日期: 2013-12-31

File Type: pdf | Size: 60 KB

Comment letters

Comment letters IASB Exposure Draft of Acquisition of an Interest in a Joint Operation (Proposed Amendment to IFRS 11)

發布日期: 2013-05-29

Comment letters

Comment letters IASB Exposure Draft of Acquisition of an Interest in a Joint Operation (Proposed Amendment to IFRS 11)

發布日期: 2013-05-29

ms-sub-compo

Restructuring and Insolvency Faculty Member Services Sub-committee 2013 Composition NAME TITLE 1. Mr. CHEN, Yung Ngai, Kenneth Convenor 2. Ms. CHAN, Wai Hing, Annie Member 3. Mr. CHOI, Tze Kit, Sammy ...

發布日期: 2013-04-23

File Type: pdf | Size: 8 KB

t-sub

Restructuring and Insolvency Faculty Technical Sub-committee 2013 Composition NAME TITLE 1. Mr. BRISCOE, Stephen Convenor 2. Mr. ARTHUR, Randall Member 3. Mr. CHOI, Tze Kit, Sammy Member 4. Mr. DE WIT ...

發布日期: 2013-04-23

File Type: pdf | Size: 10 KB

ec-compo

Restructuring and Insolvency Faculty Executive Committee 2013 Composition NAME TITLE 1. Mr. ARBOIT, Bruno Chairman 2. Mr. NG, Mat Deputy Chairman 3. Mr. ARTHUR, Randall Member 4. Mr. BRISCOE, Stephen ...

發布日期: 2013-04-23

File Type: pdf | Size: 10 KB

isbp-sub-compo

Restructuring and Insolvency Faculty Industry Standards and Best Practice Sub-committee 2013 Composition NAME TITLE 1. Mr. HAUGHEY, Darach Eoghan Convenor 2. Mr. ARBOIT, Bruno Deputy Convenor 3. Mr. A ...

發布日期: 2013-04-23

File Type: pdf | Size: 9 KB

practice schedule_1305

發布日期: 2013-04-18

File Type: pdf | Size: 61 KB

practice schedule_1304

發布日期: 2013-03-21

File Type: pdf | Size: 61 KB

practice schedule_1303

發布日期: 2013-02-07

File Type: pdf | Size: 61 KB

practice schedule_1302

發布日期: 2013-01-15

File Type: pdf | Size: 61 KB

LEQ121112_schedule

Qigong class (LEQ121112) Dates: Monday, 12 November 2012 -18 February 2013 (Except 24, 31 December and 11 February 2013) Venue: Badminton Court, Indian Recreation Club (“IRC”) 63, Caroline Hill Road, ...

發布日期: 2012-11-02

File Type: pdf | Size: 70 KB

practice schedule_1211

發布日期: 2012-10-18

File Type: pdf | Size: 61 KB

practice schedule_1210

發布日期: 2012-09-20

File Type: pdf | Size: 61 KB

practice schedule_1207

發布日期: 2012-06-14

File Type: pdf | Size: 61 KB

Memorial Evening in Remembrance of the late Annie Au Yeung

Memorial Evening in Remembrance of the late Annie Au-Yeung Date: 15 June 2012 (Fri) Venue: Members Lounge, 27/F Wu Chung House, 213 Queen's Rd East Time: 6:30 pm -photo video of Annie; signing of ...

發布日期: 2012-06-08

File Type: pdf | Size: 617 KB

practice schedule_1206

發布日期: 2012-05-16

File Type: pdf | Size: 61 KB

practice schedule_1204

發布日期: 2012-03-15

File Type: pdf | Size: 61 KB

practice schedule_1202

發布日期: 2012-01-13

File Type: pdf | Size: 61 KB

result summary_quarter

CPA Football Competition 2011 Results of Quarter Final (Day 9 -6 Mar)1400-1500B2 vs C3#03' 00" (C3)1500-1600A3 vs B117' 00" (A3)1600-1700A4 vs D127' 00" (D1)1700-1800C1 vs ...

發布日期: 2011-03-08

File Type: pdf | Size: 11 KB

list bank

The list of banks which are ready to provide information based on the new specimen bank confirmation (i.e. Appendix 2 of HKSA 505 (Clarified) version, which was issued in June 2010) 1. Bank of China ( ...

發布日期: 2010-12-17

File Type: pdf | Size: 27 KB

rif101125_reply

Hong Kong Institute of Certified Public Accountants Restructuring and Insolvency Faculty (RIF) Cocktail Reception Date : Thursday, 25 November 2010 Time : 6:30 p.m. – 8:30 p.m. Venue : Garden Lounge H ...

發布日期: 2010-11-02

File Type: pdf | Size: 34 KB

Comment letters

Comment letters IASB Exposure Draft of Revenue from Contracts with Customers

發布日期: 2010-10-26

Comment letters

Comment letters IASB Exposure Draft of Revenue from Contracts with Customers

發布日期: 2010-10-26

d-law

Special discount subscription offer throughout the year till 31st December, 2010: Number of user(s) Monthly fee (HK) Discount offer Discounted rate Single License 1 1,500 10% 1,350 than 1 user 2 – 5 ...

發布日期: 2010-06-28

File Type: pdf | Size: 40 KB

rifec

Restructuring and Insolvency Faculty Executive Committee 2010 Composition NAME TITLE 1. Mr. KONG, Chi How, Johnson Chairman 2. Mr. ARBOIT, Bruno Deputy Chairman 3. Mr. BLAAUW, Jan Gerard Willemszoon M ...

發布日期: 2010-05-10

File Type: pdf | Size: 10 KB

BRIG1002

Bridge Interest Group Practice Schedule (Pre-registration is required) 2010 Date Time Venue 6 February (Sat) 2:00 – 8:00 p.m. (There will be no personal coaching for beginners.) HKICPA, 27/F., Member’ ...

發布日期: 2010-01-29

File Type: pdf | Size: 56 KB

summary-20100118c

1 零零零年度率 1. 利率利率 16% 15% 2. (a) 女年度20% (b) 20% (c) 利10年15年 (d) 療年12,000 力3. 利來利來例 4. 來來60 不留數例 5. (a) 年 (b) (c) 不 6. 立例 7. 度2 8. 年年度行 9. 金 (a) 金利例 (b) 更金理行勵 (c) 例蘭金 10. (a) 利來 (b) 識立 (c) 率 ...

發布日期: 2010-01-18

File Type: pdf | Size: 83 KB

rif_reply

M Hong Kong Institute of Certified Public Accountants Restructuring and Insolvency Faculty (RIF) Cocktail Reception Date : Tuesday, 25 November 2008 Time : 6:30 p.m. – 8:30 p.m. Venue : Garden Lounge ...

發布日期: 2008-11-07

File Type: pdf | Size: 23 KB

judges2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

發布日期: 2002-11-29

File Type: pdf | Size: 1 MB

JudgesReport2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

發布日期: 2002-11-29

File Type: pdf | Size: 1 MB

SFC

URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...

發布日期: 2000-09-07

File Type: pdf | Size: 5 KB

SFC

發布日期: 2000-09-07

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sat-mtg-questions2016

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Questions for meeting with Mainland's State Administration of Taxation Suggestion form* Please return by 6 May via email to , Advocacy & Pra ...

File Type: doc | Size: 250 KB

Result Summary(3&4 Place, Final)

Result Summary(3&4 Place, Final) CPA Football Competition 2013-14 Results of Final (20 July 2014), 3/4 Place (29 June 2014) Final 20/7, 1000-1100 A1 vs D5 2' 00" (A1) 3/4 Place 29/6, 100 ...

File Type: pdf | Size: 430 KB

notuse5

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 14 December, 2018 Time: 2:00pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER ...

File Type: pdf | Size: 25 KB

agenda1211

Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 11 December 2019 Time: 3:00pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Pap ...

File Type: pdf | Size: 373 KB

CO-rewrite - non transitional QA

Question B2 Distributable profits Is the guidance in the Institute Accounting Bulletin Answer Yes. The provisions of sections 79A to 79P of the predecessor CO have been brought forward largely unalter ...

發布日期: 2019-04-18

agenda_0507

Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 07 May 2020 Time: 2:30pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper Ti ...

File Type: pdf | Size: 375 KB

agenda03a

Page 1 of 1 MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: 13 March 2020 Time: 3:30pm – 6:00pm Venue: 37th Wu Chung House, 213 Queen's Road East, Wan Chai Item Agenda Paper ...

File Type: pdf | Size: 374 KB

update286

i Update No. 286 (Issued 6 February 2023) This Update relates to the publication of the revised Preface to Hong Kong Financial Reporting Standards (Preface). The Preface is updated for editorial corre ...

File Type: pdf | Size: 214 KB

2023

Comment letters Comment letters Item Date of Submission Subject -5 26 October IASB Request for Information: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers 2023-4 26 Septe ...

發布日期: 2023-01-03

2021

Comment letters Comment letters Item Date of Submission Category Subject -3 4 October Ethics IESBA Exposure Draft Proposed Quality Management-related Conforming Amendments to the Code 2021-2 6 May 20 ...

發布日期: 2019-01-25

2022

Publications Item Date of Issue Title -6 August FAQs on presentation of operating expenses and disclosures of material accounting policies 2022-5 March 2022 A Plus Article: Are liabilities subject to ...

發布日期: 2019-01-25

Practical Experience Framework

Can the practical experience gained by the apprentices Under the revised , the practical experience gained through the apprenticeship / internship programme offered by the AE/ AS can be recognized whe ...

發布日期: 2024-05-09

2024

Publications Publications Item Date of Issue Title -7 October A Plus Article: Enhanced disclosures for business combinations 2024-6 October 2024 A Plus Article: Unveiling HKFRS 19 2024-5 July 2024 A ...

發布日期: 2024-01-09

hksa810cfd

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...

發布日期: 2019-03-25

File Type: pdf | Size: 573 KB

hk(ifric)-int 14

HKAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK( ...

發布日期: 2019-03-25

File Type: pdf | Size: 522 KB

update158

i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update083

i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hksa80016

Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 (Revised) HKSA 800 (Revised) Issued August 2016; revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 401 KB

MPS_C_PartII

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發布日期: 2019-01-10

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MPS_C_PartII

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 purposes and sho ...

發布日期: 2019-01-10

File Type: pdf | Size: 1 MB

DC order_1049P_Cheung Yiu Hung _edited

Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...

發布日期: 2018-09-11

File Type: pdf | Size: 1 MB

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 ...

發布日期: 2018-06-28

File Type: pdf | Size: 2 MB

D-15-1033F1065F1081F_Serve Order_31Jan2018_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...

發布日期: 2018-02-02

File Type: pdf | Size: 1022 KB

C-Preseen-Dec2015

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

發布日期: 2015-09-10

File Type: pdf | Size: 1013 KB

s100901s

How do great firms manage their Chinese suppliers How do great firms manage their Chinese suppliers How do great firms manage their Chinese suppliersHow do great firms manage their Chinese suppliersHo ...

發布日期: 2010-06-28

File Type: pdf | Size: 178 KB

MPS_Module A_part_1_(Delete P1-2)compressed

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MPS_Module+A_part_1_(Delete+P

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MPS_Module A_part_1_(Delete P

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MPS_Module+A_part_1_(Delete+P

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MPS_C_PartII

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MPS_C_PartII

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Update 278

Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...

File Type: pdf | Size: 575 KB

13clr

Audit Issues Questions & Answers Posted January 2024 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 19 Audit of Financial Statements of Owners’ Corporations of Buildi ...

File Type: pdf | Size: 488 KB

hksa45015

Evaluation of Misstatements Identified during the Audit Hong Kong Standard on Auditing 450 HKSA 450 Issued July 2009; revised July 2010, August 2015, January 2016, June 2017, January 2019, December 20 ...

發布日期: 2019-03-25

File Type: pdf | Size: 185 KB

hk(ifric)-int 5

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds HK(IFRIC) Interpretation 5 HK(IFRIC)-Int 5 Revised August 2020 September 2022 RIGHTS TO INTERESTS A ...

發布日期: 2019-03-25

File Type: pdf | Size: 464 KB

update100

P:\SS\Members' Handbooks\2010\update 100\_web.doc Update No. 100 (Issued 15 December 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised for the purp ...

發布日期: 2019-03-25

File Type: pdf | Size: 539 KB

update092

i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...

發布日期: 2019-03-25

File Type: pdf | Size: 390 KB

HKICPAsub

FEES QUESTIONNAIRE IESBA Seeks Your View about the Level of Fees Charged by Audit Firms The level of fees charged by audit firms is considered by some stakeholders as an element that may affect audito ...

發布日期: 2018-02-28

File Type: pdf | Size: 1 MB

DC order_935C_11 Sep 2017_edited

. IN Tl-IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND I, ,fr& ...

發布日期: 2017-10-10

File Type: pdf | Size: 553 KB

MPS_Module D_Part 1

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 purposes and s ...

發布日期: 2016-10-17

File Type: pdf | Size: 552 KB

Topic1

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 1 Application of section 379: which companies should prepar ...

發布日期: 2016-04-19

File Type: pdf | Size: 362 KB

Reference_2015_Executive_Summary_Chi

参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...

發布日期: 2015-09-30

File Type: pdf | Size: 3 MB

Reference_2015_Executive_Summary_Eng

Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...

發布日期: 2015-09-30

File Type: pdf | Size: 3 MB

techwatch109

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 ...

發布日期: 2011-11-08

File Type: pdf | Size: 387 KB

techwatch109

發布日期: 2011-11-08

File Type: pdf | Size: 387 KB

techwatch100

In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...

發布日期: 2011-02-09

File Type: pdf | Size: 560 KB

techwatch100

發布日期: 2011-02-09

File Type: pdf | Size: 560 KB

psmc_or_2007

Operations Report 2007 Professional Standards Monitoring Committee2Hong Kong Institute of CPAs Professional Standards Monitoring Committee Operations Report 2007 1 Introduction 1 Process 2 Selection c ...

發布日期: 2008-03-18

File Type: pdf | Size: 170 KB

techwatch41

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

發布日期: 2006-02-21

File Type: pdf | Size: 594 KB

techwatch41

發布日期: 2006-02-21

File Type: pdf | Size: 594 KB

techwatch40

發布日期: 2006-01-16

File Type: pdf | Size: 235 KB

Module D (Dec 15)_Answer

Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...

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Module D (Dec 15)_Answer_1

Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...

File Type: pdf | Size: 204 KB

t6lf

Circular on Reporting to Grantees of the Language Fund 1 December 2021May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 439 KB

6lf

Circular on Reporting to Grantees of the Language Fund 1 May 2022 Circular on Reporting to Grantees of the Language Fund Copyright 2022 Hong Kong Institute of Certified Public Accountants This Circul ...

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1412Paper 2Annex 22

Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 1 of 16 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meet ...

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MPS_Module D_Part 1

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update262

i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...

File Type: pdf | Size: 566 KB

HK Best written proposal 2020_Undergraduate group

Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...

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lf1212

Circular on Reporting to Grantees of the Language Fund 1 December 2021 Circular on Reporting to Grantees of the Language Fund This Circular is intended to be used as general guidance for practising me ...

File Type: pdf | Size: 433 KB

6mkr

Circular on Reporting to Grantees of the Language Fund 1 December 2021February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 436 KB

7clr

Circular on Reporting to Grantees of the Language Fund 1 February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2023 Hong Kong Institute of Certified Public Accountants This C ...

File Type: pdf | Size: 435 KB

7mkr

Circular on Reporting to Grantees of the Language Fund 1 May 2022February 2023 Circular on Reporting to Grantees of the Language Fund Copyright 2022 2023 Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 436 KB

6clr

File Type: pdf | Size: 436 KB

42300

PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...

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update086

i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...

發布日期: 2019-03-25

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annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

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MPS_B_PartI

發布日期: 2018-04-19

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MPS_B_PartI

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發布日期: 2018-04-19

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bhandbook

CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...

發布日期: 2006-03-09

File Type: pdf | Size: 551 KB

Module D Taxation Part 4

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 ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

ssab4

HKICPA HKICPA HKICPA HKICPA Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4Accounting Bulletin 4 Accounting Bulletin 4Accounting Bulletin 4 A ...

發布日期: 2010-05-06

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update040

Update No. 40 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) Rev ...

發布日期: 2019-03-25

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ETS-FE

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發布日期: 2018-04-06

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ETS-FE

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發布日期: 2018-04-06

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20130416_module_b_part1

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發布日期: 2013-05-06

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ed-offsetting-financial-assets

January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...

發布日期: 2011-01-29

File Type: pdf | Size: 251 KB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

發布日期: 2010-05-24

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pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

發布日期: 2010-05-24

File Type: pdf | Size: 580 KB

dcp-rule-07-101

Guidelines 1.101A Issued March 2007 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules Effective on or after 1 March 2007GUID ...

發布日期: 2007-03-30

File Type: pdf | Size: 159 KB

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 ...

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ETS-FE

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Past Events (2022)

Past Events (2022) Date Topic Nature of Activity 29 Nov 2022 E-learning webinar: Anti-money laundering and counter-terrorism financing webinar for accountants(rerun in English) Live webinar 18 Nov 202 ...

發布日期: 2024-01-25

Workshop materials

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發布日期: 2021-03-05

Study Materials

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發布日期: 2021-03-04

update025

Update No. 25 (Issued January 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIReplace contents pages i to iii with revised contents pages i to iii. Revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 206 KB

Comment Letters

Comment letters received on IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity

發布日期: 2019-01-10

Comment Letters

Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37

發布日期: 2019-01-10

Comment Letters

Comment letters received on IASB Discussion Paper DP/2018/1 Financial Instruments with Characteristics of Equity

發布日期: 2019-01-10

Comment Letters

Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37

發布日期: 2019-01-10

Corporate practice

Registration and Practising Matters for Corporate Practices Corporate practice registration

發布日期: 2018-10-24

Cert-Acknowledgement-Slip-Jun2018

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2018 Session is now ready for collection with details as follows: Collection Period: 22 ...

發布日期: 2018-10-18

File Type: pdf | Size: 100 KB

agendafinal

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: Sept 12, 2018 Time: 9:30am Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIM ...

發布日期: 2018-09-10

File Type: pdf | Size: 70 KB

Accounting Guideline 5 Merger Accounting - Meeting Summaries

Comment letters received on HKICPA Request for Information Post-implementation Review of Accounting Guideline 5 Merger Accounting for Common Control CombinationsI (Due date : 2 December 2016 ) Meeting ...

發布日期: 2018-08-29

Accounting Guideline 5 Merger Accounting - Meeting Summaries

發布日期: 2018-08-29

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: June 27, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME 1 ...

發布日期: 2018-06-26

File Type: pdf | Size: 68 KB

Cert-Acknowledgement-Slip-dec2017

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2017 Session is now ready for collection with details as follows: Collection Period ...

發布日期: 2018-05-11

File Type: pdf | Size: 100 KB

agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: April 20, 2018 Time: 2pm Venue: Board Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER TIME ...

發布日期: 2018-04-09

File Type: pdf | Size: 40 KB

PhotoPoints

Photo Shooting Point at Tin Hau for 10K Runners before race Photo Time Runners Place 5:00 am – 8:15 am 10 km Challenge Hing Fat Street (興發街), near Tsing Fung Street (清風街), Tin Hau 10 km Run 1 10 km Ru ...

發布日期: 2018-01-16

File Type: pdf | Size: 464 KB

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 ...

發布日期: 2018-01-11

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BMIG_1712

Join Badminton Interest Group Join Badminton Interest Group Join Badminton Interest Group Badminton Interest Group Practice Schedule (Pre-registration is required) 2017 Date Time Quota Venue 6 Decemb ...

發布日期: 2017-11-30

File Type: pdf | Size: 83 KB

Cert-Acknowledgement-Slip-Jun2017

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2017 Session is now ready for collection with details as follows: Collection Period: 13 ...

發布日期: 2017-11-09

File Type: pdf | Size: 99 KB

gmail

Last update: 28 September 2017 How to avoid Institute email from being delivered to your Spam/Junk mail 1. Login your Gmail email account and then click the gear icon in the upper-right corner of any ...

發布日期: 2017-09-28

File Type: pdf | Size: 217 KB

BMIG_1709

發布日期: 2017-09-07

File Type: pdf | Size: 79 KB

Prize_EXTEND

National Day Celebration Dinner Wednesday, 20 September 2017 Prize Sponsorship Form (Please return by 31 August 2017) To: Member & Public Relations Department Hong Kong Institute of Certified Publ ...

發布日期: 2017-08-18

File Type: pdf | Size: 161 KB

WhiskeyChoco_170815

Whisky x Dark Chocolate Pairing August 15 By Mr. Andrew You Oak Wines and Whisky CompanyWhisky? Whiskey? Scotch? Bourbon? 1. Scotch Whisky ie. Speyside Islay Highland Lowland 2. American Whiskey ie. B ...

發布日期: 2017-08-17

File Type: pdf | Size: 995 KB

WhiskeyChoco_170815_v1

Whisky x Dark Chocolate Pairing August 15 By Mr. Andrew You Oak Wines and Whisky Company Whisky? Whiskey? Scotch? Bourbon? 1. Scotch Whisky ie. Speyside Islay Highland Lowland 2. American Whiskey ie. ...

發布日期: 2017-08-16

File Type: pdf | Size: 1022 KB

Training schedule_1709-11_1

Dragon Boat Training Schedule September – November 2017 Assembly and Training Location: Sai Sha Wan, Sai Kung Date Activity Location Time September 3 Training Sai Kung 9:00 am – 11:30 am 10 Summer Vig ...

發布日期: 2017-08-11

File Type: pdf | Size: 107 KB

Training schedule_1709-11

發布日期: 2017-08-11

File Type: pdf | Size: 107 KB

Cert-Acknowledgement-Slip-Dec2016

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2016 Session is now ready for collection with details as follows: Collection Period ...

發布日期: 2017-06-13

File Type: pdf | Size: 99 KB

Past Events (2016)

DateTopicNature of Activity 17 Nov 2016 Implementation of Common Reporting Standard on Automatic Exchange of Information in Hong Kong – The implications for individuals and entities Seminar 17 Oct 201 ...

發布日期: 2017-02-28

Sytem Requirements

Minimum system requirements for accessing the Professional Skepticism eLearning Programme System Requirements Windows Vista (32 and 64 bit)Windows 7 (32 and 64 bit)Windows 8 (32 and 64 bit)Mac OSX 10. ...

發布日期: 2017-01-25

Cert-Acknowledgement-Slip-Jun2016

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2016 Session is now ready for collection with details as follows: Collection Period: 9 ...

發布日期: 2016-11-04

File Type: pdf | Size: 99 KB

BMIG_1607practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 July (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 July (Wed) ...

發布日期: 2016-06-21

File Type: pdf | Size: 109 KB

Corrigendum-0852C-0427

CPA PIP' Hong Kong Institute of Certified Public Accountants ?*'hi-z\*' IN THE MATTER OF A Complaint made under section 34(I)(a) and 34(IAAA) of the Professional Accountants Ordinance (Cap ...

發布日期: 2016-04-26

File Type: pdf | Size: 19 KB

BMIG_1605practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 May (Fri) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 May (Fri) 9: ...

發布日期: 2016-04-26

File Type: pdf | Size: 108 KB

Cert-Acknowledgement-Slip-Dec2015

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2015 Session is now ready for collection with details as follows: Collection Period ...

發布日期: 2016-04-21

File Type: pdf | Size: 99 KB

BMIG_1604practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2016 Date Time Quota Venue 6 April (Wed) 9:00 – 11:00 p.m. (2 courts) 16 Sun Yat Sen Memorial Park Sports Centre 13 April (Wed ...

發布日期: 2016-03-17

File Type: pdf | Size: 105 KB

Awardee list - Round 2_3

Awardee list - Round 2_3 Awardees of the Specialist Designation in Insolvency Application round 2 (effective 5 December 2011) 1. BOSWELL, Anthony David Kenneth (not renewed 1 July 2014) 10. LAU Siu Hu ...

發布日期: 2016-01-22

File Type: pdf | Size: 312 KB

BMIG_1601practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2015 Date Time Quota Venue 6 January (Wed) 9:00 – 11:00 p.m. (4 courts) 32 Sun Yat Sen Memorial Park Sports Centre 13 January ...

發布日期: 2015-12-21

File Type: pdf | Size: 102 KB

Comment Letters

Comment Letters Exposure Drafts ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015/4 Updating References to the Conceptual Framework

發布日期: 2015-12-03

Comment Letters

Comment Letters Exposure Drafts ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015/4 Updating References to the Conceptual Framework

發布日期: 2015-12-03

Web_OneStop_2015

One Stop Food Supply Company is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates ...

發布日期: 2015-10-30

File Type: pdf | Size: 131 KB

Cert-Acknowledgement-Slip-Jun2015

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP June 2015 Session is now ready for collection with details as follows: Collection Period: 19 ...

發布日期: 2015-10-15

File Type: pdf | Size: 99 KB

programme_ Ferragamo_151029

DBS Treasures Private Client -Salvatore Ferragamo Scarf Styling Workshop Disclaimer: The information contained in this document is intended only for use during the presentation and should not be disse ...

發布日期: 2015-10-07

File Type: pdf | Size: 260 KB

e3_15

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2015 ELECTION TIMETABLE The following is a timet ...

發布日期: 2015-09-15

File Type: pdf | Size: 76 KB

Web_TheoryHK_20150817

Theory Hong Kong, an American fashion brand with both men's & women's collections, is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss ...

發布日期: 2015-08-20

File Type: pdf | Size: 186 KB

Awardee list - Round 2

Awardee list - Round 2 Awardees of the Specialist Designation in Insolvency Application round 2 (effective 5 December 2011) 1. BOSWELL, Anthony David Kenneth (not renewed 1 July 2014) 10. LAU Siu Hung ...

發布日期: 2015-07-03

File Type: pdf | Size: 311 KB

Awardee list - Round 2_2

Awardee list - Round 2_2 Awardees of the Specialist Designation in Insolvency Application round 2 (effective 5 December 2011) 1. BOSWELL, Anthony David Kenneth (not renewed 1 July 2014) 10. LAU Siu Hu ...

發布日期: 2015-07-03

File Type: pdf | Size: 311 KB

Awardee list - Round 2_1

Awardee list - Round 2_1 Awardees of the Specialist Designation in Insolvency Application round 2 (effective 5 December 2011) 1. BOSWELL, Anthony David Kenneth (not renewed 1 July 2014) 10. LAU Siu Hu ...

發布日期: 2015-07-03

File Type: pdf | Size: 311 KB

2015

Date Topic 5-6 December 2015 青年匯廣東考察團(惠州市) 1 December 2015 Members' Forum for Young Members 17 November 2015 YMC and MBIG joint seminar: Debunking the myths of China's growth, RMB policy and ...

發布日期: 2015-04-29

Cert-Acknowledgement-Slip-Dec2014

Qualification Program (QP) Graduation Certificate Collection Slip Your QP Graduation Certificate for the QP December 2014 Session is now ready for collection with details as follows: Collection Period ...

發布日期: 2015-04-22

File Type: pdf | Size: 99 KB

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 ...

發布日期: 2015-03-04

File Type: pdf | Size: 121 KB

Cert-Acknowledgement-Slip

Qualification Program (QP) Graduation Certificate Collection Notice Your QP Graduation Certificate for the QP June 2014 Session is now ready for collection with details as follow: Collection Period: 2 ...

發布日期: 2014-11-25

File Type: pdf | Size: 99 KB

List_contestants

CPA Singing Contest 2014 30 November 2014 at The Tonno Club List of Contestants Solo Performance 1. Helen Chan 2. Cynthia Chan 3. Johnny Choi 4. Angel Fock 5. Jacqueline Hsui 6. Rita Hui 7. Samuel Hui ...

發布日期: 2014-11-06

File Type: pdf | Size: 18 KB

cpa-ngo-ppt

PATRICK ROZARIO Director and Head of Risk Advisory Services 29 November 2013 CPAs for NGOs 2014 2014 8 4 CPAs for NGOs () () () () () () () 1 . CPAs for NGOs .CPAs for NGOs 3 . COSO Framework : • • ...

發布日期: 2014-08-07

File Type: pdf | Size: 5 MB

BMIG_1406practice schedule

Badminton Interest Group Practice Schedule (Pre-registration is required) 2014 Date Time Quota Venue 6 June (Fri) 9:00 – 11:00 p.m. (4 courts) 32 Smithfield Sports Centre 11 June (Wed) 8:00 – 10:00 p. ...

發布日期: 2014-05-22

File Type: pdf | Size: 48 KB

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 ...

發布日期: 2014-05-12

File Type: pdf | Size: 110 KB

CrazySale_extended_ICPAflyer_re

UK/HK Titles Special Offer: 1. E-finance: Law and Practice 2. International Handbook of Corporate and Personal Taxes 7th Edition 3. Tolley's International Personal Tax Planning 5th Edition 4. Toll ...

發布日期: 2013-11-27

File Type: pdf | Size: 503 KB

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 ...

發布日期: 2013-10-28

File Type: pdf | Size: 131 KB

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/ ...

發布日期: 2013-06-11

File Type: pdf | Size: 111 KB

Comment letters

Comment letters IASB Exposure Draft of Novation of Derivatives and Continuation of Hedge Accounting (Proposed Amendments to IAS 39 and IFRS 9)

發布日期: 2013-05-29

Comment letters

Comment letters IASB Exposure Draft of Novation of Derivatives and Continuation of Hedge Accounting (Proposed Amendments to IAS 39 and IFRS 9)

發布日期: 2013-05-29

Orientation-Session-Reply-Slip

Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants Office Hour: 27/F., Wu Chung Hous ...

發布日期: 2013-01-23

File Type: pdf | Size: 55 KB

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 ...

發布日期: 2013-01-11

File Type: pdf | Size: 97 KB

practice schedule_1301

發布日期: 2012-12-13

File Type: pdf | Size: 62 KB

awardee-list3 old

Awardees of the Specialist Designation in Insolvency Application round 3 (effective 1 July 2012) 1. CHAN Ho Yin, Michael 11. MIDDLETON, Edward Simon 2. CHAN Sum Yin, Iris 12. OXLEY, Lauren Claire 3. C ...

發布日期: 2012-11-13

File Type: pdf | Size: 160 KB

B1

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

發布日期: 2012-09-24

File Type: pdf | Size: 96 KB

practice schedule_1208

發布日期: 2012-07-19

File Type: pdf | Size: 62 KB

Prize sponsorship form_2012

National Day Celebration Dinner Thursday, 20 September 2012 Prize Sponsorship Form (please return on or before 24 August 2012) To: Member & Corporate Services Department Hong Kong Institute of Cer ...

發布日期: 2012-07-19

File Type: pdf | Size: 147 KB

practice schedule_1205

發布日期: 2012-04-17

File Type: pdf | Size: 62 KB

Orientation-Session-Reply-Slip-old

Qualification Programme (QP) – Orientation Session for Students Reply Slip To: Student Registration Fax: 2147 3293 Hong Kong Institute of Certified Public Accountants, Office Hour: 27/F., Wu Chung Hou ...

發布日期: 2012-03-08

File Type: pdf | Size: 55 KB

practice schedule_1203

發布日期: 2012-02-10

File Type: pdf | Size: 61 KB

HKBicycle

Hong Kong Bicycle Ltd. is pleased to offer special discounts on regular-priced items. OOffffeerr 10% discount on regular-priced items. The offer is valid until 31 December 2012. High end bicycles Ba ...

發布日期: 2012-01-11

File Type: pdf | Size: 293 KB

practice schedule_1201

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Harbour Road Sports Centre: Harbour Road Sports Centre, No.27 Harbour Road, Wan Chai, Hong Kong (Tel: 2827 968 ...

發布日期: 2011-12-21

File Type: pdf | Size: 61 KB

practice schedule_1112

發布日期: 2011-11-10

File Type: pdf | Size: 104 KB

practice schedule_1111

發布日期: 2011-10-19

File Type: pdf | Size: 61 KB

Module B Methodologies_2

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

發布日期: 2011-09-27

File Type: pdf | Size: 35 KB

practice schedule_1109

Basketball Interest Group Practice Schedule (Pre-registration is required) 2011 Date Please register by Time Venue 1 September (Thu) 26 August 2011 9:00 – 11:00 p.m. Kwun Chung Sports Centre 8 Septemb ...

發布日期: 2011-08-26

File Type: pdf | Size: 49 KB

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