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File Type: pdf | Size: 172 KB

pirifrs13

December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...

r851

Reporting on the Annual Financial Reports of Non-governmental Organisations Practice Note 851 (Revised) PN 851 (Revised) Issued September 2022 Effective for reporting periods ending on or after 31 Mar ...

File Type: pdf | Size: 393 KB

AMLbulletin2415

Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

發布日期: 2015-04-08

AML_bulletin_2.4.15

發布日期: 2015-04-08

AML_bulletin_2

發布日期: 2015-04-08

File Type: pdf | Size: 155 KB

AMLB1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...

發布日期: 2012-05-10

lb1

Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Legal Bulletin July 2006 LB 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BULLETIN Requirements on Ant ...

發布日期: 2009-02-16

File Type: pdf | Size: 230 KB

pn851ff

11 August 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE (“PN”) 851 (REVISED) REPORTING ON THE ANNUAL FINANCIAL REPORTS OF N ...

File Type: pdf | Size: 1016 KB

2-training-records-samples

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 ...

File Type: pdf | Size: 572 KB

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

File Type: pdf | Size: 3 MB

ma-0618-en

1 A Plus media alert Dear editors and reporters: Accounting for Yahoo The June issue of A Plus features Yahoo Asia Pacific's Finance Director, how CPAs soldier against cyber-crimes, management acc ...

發布日期: 2014-06-12

File Type: pdf | Size: 109 KB

HKICPA_Enrolment Form (SUFE)_20152

HKICPA_Enrolment Form (SUFE)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Conta ...

File Type: pdf | Size: 272 KB

HKICPA_Enrolment Form (NBU)_20152

HKICPA_Enrolment Form (NBU)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Contac ...

File Type: pdf | Size: 273 KB

HKICPA_Enrolment Form (ZUFE)_20152

HKICPA_Enrolment Form (ZUFE)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Conta ...

File Type: pdf | Size: 273 KB

VogueHKICPA EFlyer 2022 CHIENG

Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your Upon presenting your HKICPA HKICPA HKICPA member member card card card to ...

File Type: pdf | Size: 590 KB

update216

i Update No. 216 (Issued 28 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

aml_consultation_draft_2017

CONSULTATION DRAFT Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants July 20172 CONTENTS Page SUMMARY OF MAIN REQUIREMENTS .............................. ...

發布日期: 2017-08-01

AML Guidelines revisedfor Gazettal May 2023 Final_1

AML Guidelines revisedfor Gazettal May 2023 Final_1 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 ...

AML Guidelines revisedfor Gazettal May 2023 Final

AML Guidelines revisedfor Gazettal May 2023 Final Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 2 ...

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

1336_PD_SpecialistProgTaxation2019_A4#0;

File Type: pdf | Size: 755 KB

eapp-oct-dec2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...

發布日期: 2012-09-10

app04-07

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 13 July 2004 to 31 December 2009 Name of the ...

發布日期: 2004-09-07

File Type: pdf | Size: 314 KB

Janet_2 SSG Analysing Financial 2015 (L2)

Janet_2 SSG Analysing Financial 2015 (L2) Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer H ...

File Type: pdf | Size: 964 KB

Janet_2 SSG Analysing Financial 2015 (L2)_1

Janet_2 SSG Analysing Financial 2015 (L2)_1 Hong Kong Institute of Certified Public Accountants, 2014. All rights reserved. FINANCIAL RATIO ANALYSIS AND BUDGET PREPARATION Janet Kwan, Senior Lecturer ...

File Type: pdf | Size: 964 KB

PDCT & PDHKT flyer & HK Application

PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...

File Type: pdf | Size: 984 KB

EQS 2020 - Explanatory Notes

1 Practice Review Self-assessment Questionnaire 2020 -Explanatory notes The explanations below are intended to provide guidance on the questions in the practice review self-assessment questionnaire. T ...

File Type: pdf | Size: 370 KB

Organic gardens_Price List_20210914

Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...

File Type: pdf | Size: 236 KB

hksa20016

Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Ob ...

File Type: pdf | Size: 517 KB

ref20022

File Type: pdf | Size: 647 KB

hksa20016

File Type: pdf | Size: 517 KB

update114

i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...

File Type: pdf | Size: 594 KB

MC Jun 2018Answer

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發布日期: 2019-02-15

File Type: pdf | Size: 296 KB

SCPD18101801_Handout

Optimizing the value from an IT audit function Presented by: Patrick Rozario Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 18 October 2018 2 Disclaimer The materials of ...

發布日期: 2018-10-16

File Type: pdf | Size: 306 KB

Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

發布日期: 2018-06-22

snap_crlost

Exposure Draft March 2013 Snapshot: Financial Instruments: Expected Credit Losses This Snapshot introduces the revised Exposure Draft Financial Instruments: Expected Credit Losses. It provides an over ...

發布日期: 2013-03-07

File Type: pdf | Size: 104 KB

techwatch121

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

發布日期: 2012-11-13

File Type: pdf | Size: 339 KB

techwatch121

發布日期: 2012-11-13

File Type: pdf | Size: 339 KB

ms-guide

Guide to Member Serviceswelcome to the Hong Kong Institute of CPAs and the services we offer. From education and training to mainland visits to social events, you’ll find dozens of ways to interact wi ...

發布日期: 2011-06-22

File Type: pdf | Size: 271 KB

i2c-extractive-activities

8 April 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB DISCUSSION PAPER ON EXTRACTIVE ACTIVITIES Comments to be received by 16 July 2010 ...

發布日期: 2010-04-07

1stConsultation

Annex B CONSULTATION CONCLUSIONS – FIRST-ROUND CONSULTATION Introduction A.1 FSTB published a consultation paper on 9 July 2009 on a conceptual framework of a legislative proposal to enhance AML regul ...

發布日期: 2009-12-29

File Type: pdf | Size: 269 KB

it-series

Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Language English Target audience All parties who are interested in maximising the be ...

發布日期: 2009-09-10

File Type: pdf | Size: 563 KB

techwatch74

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 ...

發布日期: 2008-12-04

File Type: pdf | Size: 219 KB

techwatch63

發布日期: 2008-01-02

File Type: pdf | Size: 306 KB

techwatch52

Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...

發布日期: 2007-02-02

File Type: pdf | Size: 300 KB

techwatch52

發布日期: 2007-02-02

File Type: pdf | Size: 300 KB

ED06

January 2004 ED6 EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards BoardExposure Draft ED 6 EXPLORATIO ...

發布日期: 2003-12-19

File Type: pdf | Size: 288 KB

ED PN 852 clean _17 June 03_

PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued [ ]) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in applying Statements of Auditing Standard ...

發布日期: 2003-07-11

File Type: pdf | Size: 36 KB

Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

File Type: pdf | Size: 536 KB

Module B (Jun 12)_Answer_revised

Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...

File Type: pdf | Size: 220 KB

Module B (June 12)_Answer

Module B (June 12)_Answer Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: Performa ...

File Type: pdf | Size: 170 KB

Module C (Dec 14)_Answer

Module C (Dec 14)_Answer Module C (December 2014 Session) 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The balance of trade receivables as at 30 June 2014 significantly increased w ...

File Type: pdf | Size: 260 KB

Module C (Jun 17)_Answer

Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...

File Type: pdf | Size: 252 KB

exp-eng

Agenda Background FATF recommendations to accountants Professional bodies’ guidance for accountants regarding ML Hong Kong ordinances Customer due diligence (CDD) and recordkeeping for accounting prof ...

File Type: ppt | Size: 503 KB

F090508-HKICPA-Pre

Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...

File Type: ppt | Size: 446 KB

sub_iesbat

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 20 June 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth A ...

File Type: pdf | Size: 603 KB

FE (Dec 17) Paper II_Answer

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File Type: pdf | Size: 450 KB

MC (Jun 2018)_Answer

MC (Jun 2018)_Answer Module C (June 2018 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The control activities in place in Good Health relating to revenue recognition i ...

File Type: pdf | Size: 296 KB

1338_21June2019_DC order

. IN Tl-in MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accou ...

File Type: pdf | Size: 605 KB

Case question 2022 Mainland HK Undergraduate

Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...

File Type: pdf | Size: 809 KB

Case question 2022 HK Subdegree

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Consulting & Advisory Ltd. (Universe) is one ...

Case question 2022 Mainland HK Undergraduate

pps

Invitation to Comment on IAASB Exposure Draft Proposed ISA 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Presented by: Grace Lau HKICPA Standard Sett ...

Case question 2022 Mainland HK Undergraduate

Case question 2022 Mainland HK Undergraduate

File Type: pdf | Size: 6 MB

20181210 HKTV Corporate Presentation HKICPA

28 December 2018 Corporate Presentation 1Disclaimer This presentation and subsequent discussions may contain forward-looking statements and information that involve risks, uncertainties and assumption ...

Support Manual- authorization of AEAS

4.3 Authorization process The AE/AS applicants can complete the whole authorization process through the Practical Experience Online System. The authorization process can be categorized into the follow ...

File Type: pdf | Size: 513 KB

PCCW Corporate Staff Offer_Jul 2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請；以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請；購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品；購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)；有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢；圖片只供參考，產品以實物為準；請向 ...

發布日期: 2016-07-12

File Type: pdf | Size: 2 MB

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

Ren_FB Corp Offers 2023 Jul

1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...

File Type: pdf | Size: 327 KB

update169

i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...

File Type: pdf | Size: 2 MB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Singing Technique Seminar A singing technique seminar has been organized for members to improve their contemporary singing skills. Professional singing teachers, Mr. ...

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

File Type: pdf | Size: 352 KB

23

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2012-10-15

Vienna_Enrolmentform

報名表格報名表格報名表格Course Application FormCourse Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Form Course Application Fo ...

發布日期: 2011-06-24

File Type: pdf | Size: 468 KB

TF event (10

China tax updates from the Institute's meeting with the STA 中國稅務最新資訊－國家稅務總局與香港會計師公會稅務交流會議 Programme Code: SCPD19091001 About the topic The Institute visited the State Taxation Administration in la ...

TF event (10

Module C Dec 2014

發布日期: 2014-08-07

20130411_module_a_part1

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發布日期: 2013-05-02

File Type: pdf | Size: 530 KB

Fifth_Long_Range_Plan

The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...

發布日期: 2007-03-20

Fifth_Long_Range_Plan

發布日期: 2007-03-20

File Type: pdf | Size: 530 KB

tb10

TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...

File Type: pdf | Size: 637 KB

Quality assurance department report 2021

QUALITY ASSURANCE 2021 ANNUAL REPORTForeword 2 Our work and review outcomes -Practice review programme 4 Our findings Practice review programme – audit quality assurance reviews 12 Practice review pro ...

File Type: pdf | Size: 4 MB

Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

ed_wp

18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...

發布日期: 2018-04-18