MPS_C_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 ...
20171104_Football Competition
CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...
PPT_170626_rv
Better Business Through Compliance 2017 Compliance Forum 26 June 2017 Please make sure your mobile phones have been switched off or on vibration mode. Disclaimer: The Hong Kong Institute of Certified ...
PPT_final_170621-Version 2
Structuring a Private Investment Fund and the Latest Development Penelope Shen and Maggie Kwok 22 June 2017 YOUR Speaker Penelope Shen specializes in the establishment and structuring of private inves ...
FCP flyer_published_1
Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...
FCP flyer_published
Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...
1703_Spring Promotion
第一頁原價:3,798優惠價: 1,788訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,188 原價:3,998優惠價:1,388•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...
Exam Technique Seminar_Module B_20161027_for student
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CPA Football Competition 2016 - 17
CPA Football Competition 2016 -17 Dates : Saturday, 5 November 2016 (1st match) Matches will be held in the weekends commencing November. The completion of the competition is subject to the number of ...
Module A Pre-seen 20162
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
FSnAR
"CPAs for NGOs" social responsibility programme Implications and interpretation of financial statements and auditor's report Presented by: Jacky Lai, Partner, Assurance, Ernst & Youn ...
MPS_Module A_Part 2
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process-review-report-2015
Compliance The Regulatory Accountability Board (RAB)’s Process Review Report on the performance and operations of the compliance department of the Hong Kong Institute of Certified Public Accountants P ...
JHC ppt
Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...
Dora Lee_on 29 Dec 2015_Level 2_R2
Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...
Dora Lee_on 23 Dec 2015_Level 1 and 2
Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...
Module C_Part 2_Finalized
AGENDA Change in Auditor Quality Control Responses to assessed risk www.corexams.com 3 Presented by Phei Koid CHANGE IN AUDITOR Code of Ethics Section 210 Section 440 Section 441 www.corexams.com ...
order-1007-bdo
1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...
reason-tang
1 Proceedings No.: D-12-0738F (B) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...
awardee-list
Awardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in InsolvencyAwardees of the Specialist Designation in Insolvency Awardees of the Specialist Designation in I ...
order-0617
1 Proceedings No.: D-03-IC17H IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...
corporate-brochure
1 secret ingredient of Hong Kong’s success The2 Title of book here ucc 1 ess ingredient Once a small fishing village on the edge of a vast continent, Hong Kong is now one of the world’s greatest inte ...
lec150702
課程內容東晉大書法家王羲之的《蘭亭序》一直以來被列為天下第一行書,其輝煌的藝術成就是千百年來中國書法的頂峰,王羲之也因此被後人譽為書聖。清新流美的《蘭亭序》更是東晉以來歷代書法家臨摹的第一範本。本期《蘭亭序》課程共兩期三十堂,第一期十五堂前期會有一些基礎筆法的學習,之後正式臨摹《蘭亭序》,後十五堂會繼續臨摹並適當讓學生以《蘭亭序》為藍本寫些作品。本班第一期課程共分十五堂,每堂一個半小時,其課程詳情 ...
20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
process-review-report
Compliance Process Review Report In April 2015, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Public A ...
20150415_SharingForum_MB
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1502_CNY Promotion
HKICPA會員農曆新年優惠年年送凡購買以下農曆新年優惠產品滿以下指定金額,即送以下禮品,購買金額可以累積計算, 例子: 如購物滿HK3,276,達到第一級及第二級總和,可獲得第一級及第二級禮品, 如此類推,多買多送,送完即止。Gemini GDL003B 多段光度光暗選擇LED 書枱燈數量第一級: 購物滿HK1,388 第三級: 購物滿HK2,388 原價: 658 數量第二級: 購物滿HK1, ...
sub_structure
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 February 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6 ...
022 ipvoice_rif article - jm
1 Arbitrability of Shareholders’ Claims Jose Antonio Maurellet, Des Voeux Chambers The question as to whether a shareholders’ petition to wind up a company on the just and equitable ground may be stay ...
QP exam sharing forum_MD_Upload
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QP exam sharing forum_MC_Upload
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Influence 2
1 ACCOUNTANCY SA October 2014 In May 2014 the Global Accounting Alliance (GAA), in cooperation with the 11 member bodies that make up the alliance, undertook a research study to gather, quantify and ...
reason-0812
Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Secti ...
pr-0723-tc
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名執業會計師、一名會計師及一間會計師事務所作出紀律處分(香港,二零一四年七月廿三日) 香港會計師公會轄下一紀律委員會於二零一四年七月二十二日就安永會計師事務所(「安永」) (會計師事務所編號:0422)和嚴嘉洵女士(會員編號:F02309)沒有或忽略遵守、維持或以其他方式應用公會頒布的專業準則,對他們作出譴責,並命令安永及嚴女士須分別繳付罰款十 ...
Module D _Jun14_Question
Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...
Module D 20140430 upload
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07
SusDev Global Limited, Unit 503, 5/F Tower 2, Lippo Centre, 89 Queensway, Admiralty, Hong Kong info@susdevglobal.com Standard Setting Department Hong Kong Institute of Certified Public Accountants 37t ...
lec140515
課程內容草書是一種充分發揮個性的藝術,它多變的筆法及章法,令中國幾千年的書法藝術增添了不朽的魅力。劉才昌教授尤其擅長草書藝術,其草書清新儒雅,在二王的基礎上,創立了自己獨特的風格,在當今書法界名利相爭的現狀中,劉老師的草書以經典脫俗而贏得極高的聲譽。更難得的是,他還根據幾十年的教學經驗,總結出一套易懂易記易學的方法,讓書法初學者也能參與。劉老師今次開設的草書初級班,旨在讓學員對草書規則有一個基本的 ...
rifec
1 By email and by post 10 April 2014 Our Ref.: C/RIF, M93951 Resolution Regime Consultation Financial Services Branch Financial Services and the Treasury Bureau 24/F Central Government Offices 2 Tim M ...
sv600
Simple, Speedy & Compact. From Paper to PDF in one touch! NEW Enhanced with new features Minimize unevenness in image quality with “VI technology” Automatically cropping of several documents with ...
Module A _Dec 13_Question
Module A (December 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...
lec131024
課程內容中國書法是漢字的書寫藝術,有如中華文化般源遠流長,也是一種很獨特的視覺藝術。導師會在課程中教授會員中國書法的基本概念和增加會員對書法的造詣,共分以下三個階段,各十八節課堂: 楷書:又稱正楷、楷體、正書或真書,是漢字書法中常見的一種手寫字體風格。其字形較為正方,不像隸書寫成扁形。在現代,楷書仍是漢字手寫體的參考標準。 行書:是在楷書的基礎上發展起源的,介於楷書、草書之間的一種字體,是為了彌 ...
order-0918
1 Proceedings No.: D-11-0541C IN THE MATTER OF A Complaint made under Section 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...
iX500_no_security
2013 PFU LIMITED Printed in some country 2013.06 U-109 AMN 50K2 General Specifications ScanSnap iX500 System Requirements Rack2-Filer Smart V1.0 /Magic Desktop V1.0 System Requirements Included items ...
Module A
i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...
Module D WS2 Student Notes
Student Notes Module D (Dec 2012) Workshop 2 Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discuss ...
ethics-suspected-illegal-act-lunch-forum
Seminar on Proposed Amendment to the Code of Ethics IESBA Exposure Draft on Responding to a Suspected Illegal Act 18 October 2012 YOUR HOSTS Ambrose Wong Manager, Standard Setting HKICPA 1 Simon Riley ...
D-05-0110C_order_reasons
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
can_directors_rely_on_experts
accountancy ireLand december 2011 VoL.43 no.6 corporate goVernance 19 here is considerable controversy and debate in the New Zealand and Australian business press following judgements1 concerning the ...
LN-orderform_111223
Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...
TeachersRecruitmentForm2012
RECRUITMENT OF TUTORS AND WORKSHOP FACILITATORS FOR SQ (TAXATION) PROGRAMME The Hong Kong Institute of Certified Public Accountants invites applications for Tutors and Workshop Facilitators for its up ...
when_the_going_gets_tough
accountancY ireland october 2011 vol.43 no.5 finance 23 inance executives are taking on increased responsibilities and are becoming more deeply involved in the core strategy of the businesses in which ...
1128-1
Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(1)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...
1224-1
Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...
0819-1
Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...
HKICPA Staff Summary of HKFRS 13
HKFRS 13 Fair Value Measurement HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Sum ...
C - case background 20111
Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Easybi Limited Easybi background Easybi is a computer electronics manufacturer and trading company ba ...
C - case background 20111_1
Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Easybi Limited Easybi background Easybi is a computer electronics manufacturer and trading company ba ...
jeffrey-order
Proceedings No: D0501 IOC IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEENThe Registrar of the Hong Kong Institute of Certified Public ...
tech-training-program
Technical Training Programme June – December 2010 Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programm ...
iaasb-cp-complex-financial-instruments
By e-mail 28 January 2010 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
FRSCMM-Jul
1 Minutes of the 173rd meeting of the Financial Reporting Standards Committee held on Tuesday, 14 July 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
Mainland Business Interest Group events
Date Topic Nature of Activity Remarks 10 July 2024 Joint MBIG-FSIG cocktail reception: Regulatory investigation of and enforcement against listed companies and their officers between Mainland China an ...
presentation
1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...
presentation
1 1 “Update on the Mainland of China and Hong Kong Double Taxation Arrangement" 稅務局INLAND REVENUE DEPARTMENT Speaker : Mrs. LAU MAK Yee-ming, Alice Commissioner of Inland Revenue 2 Entered into f ...
auditing_annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
0604
Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...
FRSCMS-Apr
Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...
Submission_27Mar2006
Hong Kong Institute of Certified Public Accountants Submission to the Panel on Administration of Justice and Legal Services Meeting on 27 March 2006 at 4:30 pm Limited Liability for Professional Pract ...
Submission_27Mar2006
Hong Kong Institute of Certified Public Accountants Submission to the Panel on Administration of Justice and Legal Services Meeting on 27 March 2006 at 4:30 pm Limited Liability for Professional Pract ...
1_602
Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...
TUE_Fryer_sep05
What is TUE and what does it aim to provide? • Gives members a chance to talk to Hong Kong Institute of CPAs Technical Directors and other specialists on technical matters and new services and product ...
TUE_Flyer_sep05
What is TUE and what does it aim to provide? • Gives members a chance to talk to Hong Kong Institute of CPAs Technical Directors and other specialists on technical matters and new services and product ...
1_207A
2 Change of Auditors of a Listed Issuer of The Stock Exchange of Hong Kong Professional Ethics Statement 1.207A Statement 1.207A Effective from 1 June 2005 Change of Auditors of a Listed Issuer of The ...
1.207A
4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 23 March 2005 To: Members ...
sae100
SAE 100 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 100 FRAMEWORK FOR ASSURANCE ENGAGEMENTS INTENDED TO PROVIDE EITHER A HIGH OR MODERATE LEVEL OF ASSURANCE (Effective for assurance engagements inte ...
Society of Chinese Accountants 31-Aug-04
.,. . ... t grr; QI4 nr:it1J nf QI4ius r:r:nuutauts & u(titnrs (.(i..w.ftN'rJi\(..iI...t..;tf P'A.3J) (Incorporated in Hong Kong as a company limited by guarantee) IJ1913if: ,.. Found ...
ssap27
SSAP 27 (June 2001) 1 SSAP 27 STATEMENT OF STANDARD ACCOUNTING PRACTICE 27 ACCOUNTING FOR GROUP RECONSTRUCTIONS (Issued March 2000 and revised June 2001 in red text and underlined type) The standards, ...
ssap19
SSAP 19 (May 1996) 1 SSAP 19 STATEMENT OF STANDARD ACCOUNTING PRACTICE 19 BORROWING COSTS (Issued May 1996) The standards, which have been set in bold italic type , should be read in the context of th ...
ssap13
SSAP 13 (December 2000) 1 SSAP 13 STATEMENT OF STANDARD ACCOUNTING PRACTICE 13 ACCOUNTING FOR INVESTMENT PROPERTIES (Issued October 1987, revised July 1990, September 1994, and December 2000 in red te ...
030818e
To: News/Business Editor 18 August 2003 (For IMMEDIATE RELEASE) Proposals on Accounting for Insurance Contracts The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committee (FA ...
ed-pn1001
ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
ed-pn1001
ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
pii9
PIIB 9 November 2002 1 HKSA PII MASTER POLICY BULLETIN This Bulletin is prepared by Aon Hong Kong Limited (formerly known as Aon Risk Services Hong Kong Limited) and Windsor Professional Indemnity Ins ...
ssap33rm
TheHong Kong MARCH 2002 ACCOUNTANT 65 TECHNICAL BRIEFING SSAP 33 Discontinuing Operations New Statement of Standard Accounting Practice (SSAP) 33, DiscontinuingOperations, requires additional financia ...
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 ...
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 ...
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 ...
Module A (Jun 15)_Question_v2
Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...
Module A (Jun 13)_Question
Module A (Jun 13)_Question Module A (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module A (Jun 13)_Question_revised
Module A (Jun 13)_Question_revised Module A (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argum ...
Module A (Jun 13)_Question_revised_1
Module A (Jun 13)_Question_revised_1 Module A (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical arg ...
Module A (Jun11)_Question
Module A (Jun11)_Question Module A (June 2011 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...
Module A (Jun 15)_Question
Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module B (Jun 16)_Question
Module B (Jun 16)_Question Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Panelists Report_Module D_(Jun 13)_Final
Panelists Report_Module D_(Jun 13)_Final Module D (June 2013 Session) Page 1 of 5 Qualification Programme Examination Panelists’ Report Module D – Taxation (June 2013 Session) (The main purpose of the ...
Module B (Jun 16)_Question_1
Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...