Mobile Medical2AImrna31122022

原價3,380乳房超聲波骨質密度超聲波柏氏子宮頸細胞液基薄片檢查子宮/卵巢/膀胱超聲波原價2,200原價18,000預約及查詢美邦醫學體檢中心有限公司MOBILE MEDICAL & HEALTH CHECK CENTRE LTD美邦醫學體檢中心保留隨時更改使用條款及細則之權利，而不會作另行通知。如有任何爭議， 美邦醫學體檢中心保留最終決定權。請先透過查詢電話預約體檢服務， 方可享用優惠價 ...

281003_eng

A Joint Publication of Hong Kong Ethics Development Centre & Hong Kong Society of Accountants iThis title is jointly published by the Hong Kong Society of Accountants (HKSA) and the Hong Kong Ethi ...

ab5

AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...

update154

Update No. 154 (Issued 29 July 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page iv & replace with revised page iv. Revised content ...

09

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GUIDANCE FOR THE PREPARATION OF A BUSINESS REVIEW UNDER THE HONG KONG COMPANIES ORDINANCE CAP. 622 INTRODUCTION These comments are submitted by the ...

ed_ab5

AB 5 Exposure Draft Guidance for the Preparation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulletin is based on the Reporting Statemen ...

Module B_20140415 handouts

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MPS_A_PartII

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ma-0421-en

1 A Plus media alert Dear editors and reporters: Energetic young CPAs showcased in TVB drama The April issue of A Plus is out now, looking at the television series Young Charioteers, the growing impor ...

ma-20130208-en

1 A Plus media alert Dear editors and reporters: The power of love Prominent CPA couples talk to A Plus about how to balance work, life and the demands of marriage (HONG KONG, 8 February 2013) – Being ...

B - Workshop material

1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...

aplus-e-20110801

1 A Plus media alert Dear editors and reporters: Ocean Park's revival A Plus explores how the Hong Kong icon made a comeback. Other features look at the nitty gritty behind the scandals of oversea ...

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news_1_140213

Forensic Update News from your forensics interest group -ForensIG Issue no. 1 (Feb 2014) Welcome to ForensIG Welcome to the first issue of Forensic Update, periodic news and information from the Hong ...

paib_seminar_21Jan13

Regime Change Recent legislative changes critically affect all company officers – as attendees at a recent HKICPA PAIB seminar discovered New companies and securities legislation introduces all sorts ...

SCCLR_II_appendixA

1 Appendix A Extract of HKSA responses to the HKEx Consultation Paper on Proposed Amendments to the Listing Rules relating to Corporate Governance Issues Introduction of “total assets test” and “turno ...

Module C (Dec 13)_Question

Module C (Dec 13)_Question Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

Module C (Dec 13)_Question_1

Module C (Dec 13)_Question_1 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

Module C (Dec 13)_Question_2

Module C (Dec 13)_Question_2 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

CPD_record-form_v3_standard_PDF

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

CPD_record-form_vIII_standard_P

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023 (This section is not required for me ...

CPD_record-form_v3_standard_WORD

Continuing Professional Development (CPD) Record FormPART I :Summary of CPD Activities for a rolling three-year period from 1 December 2020 to 30 November 2023(This section is not required for members ...

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q5 Can E&C entities continue to recognise revenue using the stage of completion method under HKAS 11? To reflect the entity's activity for the reporting period, HKAS 11 required revenue and ex ...

ICAEW_FAQ

FAQs on ICAEW membership applications 1. When will the agreement be effective and how can I apply for the ICAEW membership? A. The reciprocal membership agreement ("RMA") between the HKICPA ...

IA-SSE

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

IA_SSE-IT

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

Infrastructure_Analyst-IT

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

AM_O_IT

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

AM_O_IT-oct2016

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

AM-IT_may

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

icaew-faq

FAQs on ICAEW membership applications 1. When will the agreement be effective and how can I apply for the ICAEW membership? A. The reciprocal membership agreement ("RMA") between the HKICPA ...

s140617f

HKICPA/ICAEW joint seminar: Economic Insight -Greater China Q2 2014 Programme Code: S140617F The ICAEW Economic Insight: Greater China, is a quarterly economic forecast for the region prepared directl ...

ia-it-1116

The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

p-it

The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...

icaew-faq-dec

FAQs on ICAEW membership applications 1. When will the agreement be effective and how can I apply for the ICAEW membership? A. The formal membership and cooperation agreement (“MCA”) between the HKICP ...

group-2010-2011

-1 -R_09/2010 Group Insurance Programmes for Member Practices 2010/2011 The insurance programmes for member practices which are renewable on 30 September each year offer member practices the most comp ...

Stud_Leaflet

1 Course Contents Modules and final examination syllabuses are available at the Institute’s website at http://www.hkicpa.org.hk/en/become-a-hkicpa/qualification-programme/structure-and-syllabus/. Cont ...

0406016

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Case Law Up-date (Liquidations) Speaker : Mr. Philip Smart, Associate Profe ...

0406016

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Case Law Up-date (Liquidations) Speaker : Mr. Philip Smart, Associate Profe ...

Financial Reporting

Members' Handbook Volume II - "Financial Reporting Standards" To access the members' handbook, please click here. Financial reporting Standards (a) Hong Kong Financial Reporting Stan ...

Cir2007_CPA Practices_flyer_rv

R_10/2007 Insurance Programme for Member Practices 2007/2008 The Institute has negotiated with respective insurers the following insurance plans for member practices at very competitive rates. The sal ...

guideline-chairman-09

Guidelines for Chairman and Committee on Administering the Disciplinary Committee Proceedings Rules Background notes explaining the development of the Guidelines 1. In the February 2006 edition of A\P ...

Guidelines for Chairmen

Guidelines for Chairman and Committee on Administering the Disciplinary Committee Proceedings Rules Background notes explaining the development of the Guidelines 1. In the February 2006 edition of A\P ...

submissionsIFRIC_D18

1 Our Ref.: C/FRSC By e-mail and by post 6 April 2006 Mr. Allan Cook, IFRIC Co-ordinator, The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 ...

cpa_insurance

HKICPA Insurance Programme for Member Practices 2004/2005 The Institute has solicited the following insurance plans for member practices at competitive or discounted premium rates. The salient feature ...

bcpa_insurance

HKICPA Insurance Programme for Member Practices 2004/2005 The Institute has solicited the following insurance plans for member practices at competitive or discounted premium rates. The salient feature ...

Circular_Lee Parker_130406 (rv)

Circular_Lee Parker_130406 (rv) The Golf Interest Group (GIG) is pleased to announced that Mr. Lee Parker, PGA, has agreed to conduct golf lessons at White Head Golf Club for both beginner and interme ...

Associate Manager, Information Technology (AM-IT) (Sep 2016)

Associate Manager, Information Technology (AM-IT) (Sep 2016) The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as th ...

Sustainability assurance and CPAs

Relevant HKICPA publications and thought leadership articles Relevant HKICPA publications and thought leadership articles Thought leadership articles in A Plus magazine Thought leadership: Bridge the ...

System Engineer-IT_260521

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

Job Ad CC Publication Manager 112021

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

IT Job Ad - System Engineer 202201

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

System Engineer-IT_May 2021R

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

AM IT 17052022

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

AMINFRAIT20220531

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

AMINFRA IT 06062022

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

IT Job Ad - System Engineer 102022

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

System Engineer Nov 2023

The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. At ...

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

Module A (Dec 12) Workshop 2

Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

insol-2010-report

1 INSOL International G Membership Report 2010 End of Year Report To: The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities in 2010. M ...

AGM booklet

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RIF event (3

Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...

RIF event (3

Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...

2022

Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...

New QP Consultation

3 June 2016 Introduction In pursuance of its Sixth Long Range Plan, the Hong Kong Institute of Certified Public Accountants (the "Institute") has embarked on the CPA qualifying process refor ...

130426

Date : 26 April 2013, Friday Time : 6:30 p.m. – 8:30 p.m. (Speech at 7:00 p.m.) Venue : HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai. Guest speaker : Dr. Chiang Hong Man, Michael (蔣匡文) ...

flyer_workshop_on_PRC_Oct06

Workshops on PRC Accounting, Auditing, Taxation, Capital Market and Corporate Governance (Oct 2006) 中國會計、審計、稅務、資本市場與公司管治課題工作坊CONTENTS The course is designed for accountants who wish to acquire a compr ...

0503002c

致：編採主任／財經版編輯： （請即日賜刊） 香港會計師公會公布有關「中小型企業財務報告」工作最新進展（香港，二零零五年三月二日） 香港會計師公會（公會）今天發表中小型企業（中小企）財務報告總綱及準則最終建議稿的徵求意見稿。公會較早前已完成兩輪公開諮詢。公會預期於二零零五年四月底完成最後一輪的諮詢，並將於二零零五年六月正式頒布中小企財務報告總綱及準則。合資格公司將可在二零零五年一月一日或以後開始的 ...

MPS_D_PartI

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MPS_D_PartI

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 ...

MPS_D_PartI

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20121025_ModuleB_PartII

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aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

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 ...

Blackout dates2016

201 6 Agent BlackAgent Black Agent Black Agent BlackAgent Black -out Dates out Datesout Datesout Dates 以下日子不設佣金回扣(只適用於香港/九龍/屯門 澳門線) Commission not available on the below mentioned sailing datesCommiss ...

tr_oneoff_10_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Jan

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

tr_oneoff_15_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Early Bird

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

PR_20190726_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一九年七月二十六日）香港會計師公會轄下一紀律委員會，於二零一九年六月十三日命令將巫江峰先生（會員編號：A30538）由二零一九年七月二十五日起從會計師名冊中除名，為期12個月，並在兩年內不向其發執業證書。此外，巫先生被譴責及須繳付罰款80,000港元和紀律程序費用44,053港元。巫先生是澤匯會計師事務所的獨資經營者，該事務所在二零一七年年初被 ...

PR_20191206_TC

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零一九年十二月六日）香港會計師公會轄下一紀律委員會，於二零一九年十月二十三日命令由二零一九年十二月四日起吊銷吳子榮先生（會員編號：A15912）的執業證書，並在四個月內不向其另發執業證書。此外，吳先生須支付紀律程序費用55,477港元。吳先生是吳子榮會計師行有限公司的唯一股東，負責該執業法團的品質監控系統及鑒證項目質素。公會於二零一七年五月對 ...

PR_20190425_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零一九年四月二十五日）香港會計師公會轄下一紀律委員會，於二零一九年三月十八日命令將黃雪芬小姐（會員編號：A13298）由二零一九年四月二十九日起從會計師名冊中除名，為期一年。此外，委員會命令黃小姐須繳付公會費用34,447港元。黃小姐於二零一六年年初被公會抽選作執業審核，當時她是一名持有執業證書的獨資經營者。公會的執業審核人員曾試圖通過黃小姐的註 ...

PR_20220629_TC

1 香港會計師公會對一名會計師作出紀律處分（香港，二零二二年六月二十九日）香港會計師公會轄下一紀律委員會，於二零二二年五月二十三日對會計師王敏珊小姐（會員編號：A42502）作出譴責，並命令於二零二二年七月四日起12 個月內不向王小姐另發執業證書。此外，王小姐須繳付罰款100,000 港元及紀律程序費用56,786 港元。王小姐是灝天（香港）會計師事務所有限公司的非執業董事。該執業法團於二零一九年 ...

pr-20120613-en

1 Press release Dear Assignment /News /Business Section Editor CPA magazine wins SOPA award A first for custom publication (HONG KONG, 13 June 2012) – The Hong Kong Institute of CPAs' official mag ...

pr-20120307-en

1 A Plus media alert Dear editors and reporters: Even out of the office, CPAs are competitive The March issue of A Plus is out now, showing how attributes picked up in training for accountancy can hel ...