搜尋結果

File Type: pdf | Size: 157 KB

Bowling_Summer_League_2014

Bowling Summer League The Bowling Interest Group (BoIG) cordially invites you to join its “Summer League” which will start from June to September 2014. You may form your own team or we will help team ...

發布日期: 2014-05-28

201405_Yachting Courses

Yachting Courses The Sailing Interest Group (SIG) has organised the following yachting courses for members who would like to join a (1) one-day course to explore the exciting world of sailing during t ...

發布日期: 2014-04-25

File Type: pdf | Size: 707 KB

cfw140610

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) This programme aims to enhanc ...

發布日期: 2014-04-22

File Type: pdf | Size: 498 KB

featuredbooks-mar

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Company Law Books E-books E-journals ...

發布日期: 2014-03-13

File Type: pdf | Size: 474 KB

cpd-briefing

1 Briefing Session on CPD Requirements Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong 2 Summary •Introduction •CPD Requirements •CPD Requirements for SD •3- ...

發布日期: 2014-03-05

File Type: pdf | Size: 227 KB

KC_Wong

1 From: KC Wong Sent: Saturday, November 09, 2013 4:16 PM To: Regulation Subject: Regulatory framework for listed company audits Regulatory framework for listed company audits Comments and views on th ...

發布日期: 2013-11-11

File Type: pdf | Size: 172 KB

MAJune2013EP

Module A (June 2013 Session) Page 1 of 4 Qualification Programme Examination Panelists’ Report Module A – Financial Reporting (June 2013 Session) (The main purpose of the following report is to summar ...

發布日期: 2013-09-17

File Type: pdf | Size: 148 KB

Circular_GK130525_rv

Go – Karting in Shenzhen The Institute is organising a go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-timer or ...

發布日期: 2013-04-17

File Type: pdf | Size: 304 KB

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

發布日期: 2012-09-14

File Type: pdf | Size: 301 KB

t-c

Form R-7 (June 2019) TERMS AND CONDITIONS Please read the following information carefully before completing Form R-7 All applicants to and holders of the Insolvency Specialist Designation are subject ...

發布日期: 2012-06-08

File Type: pdf | Size: 34 KB

infosheet11

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members INFORMATION SHEET Background 1. The Restructurin ...

發布日期: 2011-10-12

File Type: pdf | Size: 143 KB

0413-1

Proceedings No.: D-06-0159C IN THE MATTER OF A Complaint made under Section 34(1)(a)(vii) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Comm ...

發布日期: 2011-07-28

File Type: pdf | Size: 174 KB

info_sheet

發布日期: 2010-10-12

File Type: pdf | Size: 127 KB

mak-order

1 Proceedings No.: D-06-0159C IN THE MATTER OF A Complaint made under Section 34(1)(a)(vii) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Co ...

發布日期: 2010-05-18

File Type: pdf | Size: 25 KB

frscmm-nov

1 Minutes of the 176th meeting of the Financial Reporting Standards Committee held on Tuesday, 10 November 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

發布日期: 2009-12-02

File Type: pdf | Size: 128 KB

hkas17-q-n-a

Improvements to HKFRSs 2009 Amendments to HKAS 17 Leases – Classification of Leases of Land and Building The Question and Answer (Q&A) below should be read in conjunction with the Amendments to HK ...

發布日期: 2009-11-16

File Type: pdf | Size: 67 KB

hkas17-q-n-a

發布日期: 2009-11-16

File Type: pdf | Size: 67 KB

appendix_5

PROFESSIONAL RISK MANAGEMENT BULLETIN Technical Bulletin Managing the professional liability of accountants (N1) (Issued July 1999) Appendix V -The Involvement of Accountants in Commercial Agreements ...

發布日期: 2009-04-30

File Type: pdf | Size: 22 KB

Forum and Conference

Financial Reporting Forums / Roundtable Meetings Date of Events Subject 2018 16 July 2018 Seminar on IESBA International Code of Ethics for Professional Accountants (including International Independen ...

發布日期: 2009-03-17

Best Corporate Governance and ESG Awards 2024

The Hong Kong Institute of CPAs successfully concluded its Best Corporate Governance and ESG Awards 2024 with the presentation luncheon ceremony held at the JW Marriott Hotel on 25 November 2024. The ...

發布日期: 2009-03-13

1108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

發布日期: 2008-12-12

File Type: pdf | Size: 43 KB

FRSCMS-Nov

發布日期: 2008-12-12

File Type: pdf | Size: 43 KB

ab1

AB 1Issued August 1985Accounting Bulletin 1 Disclosure of Loans to OfficersAB 1 COPYRIGHT Copyright 2008 Hong Kong Institute of Certified Public Accountants This Accounting Bulletin contains Hong Kon ...

發布日期: 2008-09-29

File Type: pdf | Size: 75 KB

TUE_Flyer_Aug-Nov08_Revised

What is TUE? What does it aim to provide? • Each session addresses one or two main themes of topical interest, with an emphasis on recently released standards and guidance. The sessions will be conduc ...

發布日期: 2008-09-26

File Type: pdf | Size: 181 KB

p38_40

[ 38 ] A Plus July 2008 As International Financial Reporting Standards are accepted in more and more jurisdictions, there are increasing benefi ts for companies in claiming compliance with IFRSs. Th ...

發布日期: 2008-07-04

File Type: pdf | Size: 279 KB

facilitatorswanted

Become a QP Workshop Facilitator and play a role in grooming budding accountants! The Hong Kong Institute of Certified Public Accountants (the ‘Institute’) is now inviting members to be appointed as W ...

發布日期: 2008-02-26

File Type: pdf | Size: 127 KB

0606

Page 1 of 4 Financial Reporting Standards Committee Meeting summary – June 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 14 June 2006. Members of the Committee presen ...

發布日期: 2006-07-17

File Type: pdf | Size: 122 KB

FRSCMS-Jun

發布日期: 2006-07-17

File Type: pdf | Size: 122 KB

TUE_Flyer_may06

發布日期: 2006-05-25

File Type: pdf | Size: 169 KB

MIR-20060526_full

「中國商業併購實務」專題研討會Symposium on Mergers and Acquisitions in the Mainland ************************************************** 自中國加入世界貿易組織後，逐步放寬對外資擁有內地企業的限制，此舉促使內地的商業收購合併活動日益活躍。要成功完成併購交易，投資者必須具備有關的內地法律法規、會計和 ...

發布日期: 2006-05-04

File Type: pdf | Size: 146 KB

mem-060504_issue6

發布日期: 2006-05-04

File Type: pdf | Size: 629 KB

TUE_Flyer_0602

發布日期: 2006-02-10

File Type: pdf | Size: 433 KB

TUE_Flyer_Feb06

發布日期: 2006-01-06

File Type: pdf | Size: 353 KB

aptitude_test_july05

AT Notes (Revised in July 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under sec ...

發布日期: 2005-07-13

File Type: pdf | Size: 230 KB

TUE_Flyer_May

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 ...

發布日期: 2005-05-05

File Type: pdf | Size: 549 KB

aptitude_test_Mar05

AT Notes (Revised in March 2005) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST Please read the following Notes carefully before completing the Entry Form PURPOSE 1. Under se ...

發布日期: 2005-03-21

File Type: pdf | Size: 1 MB

Mar04

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – March 2004 The HKSA Auditing and Assurance Standards Committee (Committee) met on 24 March 2004. Membe ...

發布日期: 2004-05-03

File Type: pdf | Size: 119 KB

MPFA_submission

By Fax (2259 8828) and By Post Our Ref.: C/EPIN, M26379 26 March 2004 Mandatory Provident Fund Schemes Authority, 21/F & 22/F, One International Finance Centre, 1 Harbour View Street, Central, Hon ...

File Type: pdf | Size: 725 KB

MPFA_submission

File Type: pdf | Size: 725 KB

MPFA_submission_annex

1 HONG KONG SOCIETY OF ACCOUNTANTS’ COMMENTS ON MPFA’s CONSULTATION PAPER ON DRAFT CODE ON DISCLOSURE FOR MPF INVESTMENT FUNDS A. Comments on the Identified Issues in the Consultation Paper We set out ...

File Type: pdf | Size: 125 KB

MPFA_submission_annex

File Type: pdf | Size: 125 KB

pii10

PIIB 10 February 2004 1 HKSA PII MASTER POLICY BULLETIN This Bulletin is prepared by Aon Hong Kong Limited and Windsor Professional Indemnity Insurance Limited, the appointed brokers of the HKSA Profe ...

發布日期: 2004-02-13

File Type: pdf | Size: 118 KB

020503

-1 -Our Ref.: C/TXP, M11088 3 May 2002 Commissioner of Inland Revenue, Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wanchai, Hong Kong Dear Madam, Draft DIPN on Profits Tax: Prepaid ...

發布日期: 2003-09-05

File Type: pdf | Size: 67 KB

securitiesandfuturesbill

-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...

發布日期: 2002-11-15

File Type: pdf | Size: 328 KB

0208

page 1 of 3 Financial Accounting Standards Committee Meeting summary – August 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 14 August 2002 and discussed the following ...

發布日期: 2002-09-25

FRSCMS-Aug

發布日期: 2002-09-25

File Type: pdf | Size: 617 KB

ccif

;;,;.:.;'v ;"';:'.) HYA Our Ref: HKSA/CC/PF rrD/1542/02 2002J UUI 4 PH 3: 32 CCIF Charles Chan, Ip & Fung CPA Ltd. 37th Floor, Hennessy Centre 500 Hennessy Road Causeway Bay, Hong ...

發布日期: 2002-08-27

0206

page 1 of 3 Financial Accounting Standards Committee Meeting summary – June 2002 The Society’s Financial Accounting Standards Committee (Committee) met on 12 June 2002 and discussed the following item ...

發布日期: 2002-07-10

FRSCMS-Jun

發布日期: 2002-07-10

File Type: pdf | Size: 69 KB

280302-letter

發布日期: 2002-04-09

280302-letter

發布日期: 2002-04-09

File Type: pdf | Size: 69 KB

Module D (May 10)_Question

Module D (May 10)_Question Module D (May 2010 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 52 KB

Reviewers & AAP 2017_PRC_1

Reviewers & AAP 2017_PRC_1 2017 学术顾问小组陈淑燊博士, 香港科技大学会计学系商学教育副教授郑丽嫦博士, 香港岭南大学会计学系助理教授赵启超先生, 明德学院副教授高文律先生, 香港浸会大学会计及法律系高级讲师郭玉婵博士, 恒生管理学院商学院会计系副系主任及助理教授蔡敏美女士, 香港城市大学会计学系一级导师梁耀荣先生, 香港中文大学会计学院讲师梁小菁博士, 香 ...

File Type: pdf | Size: 338 KB

pia

Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...

File Type: doc | Size: 270 KB

pia

File Type: doc | Size: 270 KB

LAM Woon Kwong (Website)

LAM Woon Kwong (Website) HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, Guests, Thank you for inviting me. Throughout ...

File Type: pdf | Size: 288 KB

SMPCTI

1 Meeting with SMPC Technical Issues Working Group (via teleconference) Date: 22 April 2020, Wednesday Time: 3:00 p.m. – 5:30 p.m. Members Present: Gary Poon, Poon & Co. Kenneth Lau, Crowe (HK) CP ...

File Type: pdf | Size: 169 KB

911r10_InfoSheet_Oct_2020_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold an accountancy degree or equivalent qualification accredited or recognized by ...

File Type: doc | Size: 260 KB

2018_CaseQ_Chi_Level 1_final

香港會計師公會會計及商業管理個案比賽 201-19 (第一級別) 香港電視網絡有限公司（「香港電視」）及其附屬公司（以下簡稱為「集團」）目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商，香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來，香港電視於過去三年的發展迅速。香港電視的前身為城市電訊（香 ...

260

1 Minutes of the 260th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 89 KB

911r2_InfoSheet_Feb_21_EN_rev

911r1_InfoSheet_Jan_21_EN

Mar2019_EN

911r3_InfoSheet_Mar_2021_EN

911r1_InfoSheet_Jan_21_EN_V2

911r2_InfoSheet_Feb_21_EN

261m

1 Minutes of the 261st meeting of the Financial Reporting Standards Committee held on Thursday, 4 February 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Mr. Ernest Lee ( ...

FE PII (Dec 2017) Panelists Report_Final

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FE PII (Dec 2017) Panelists' Report_Final

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FE PII (Dec 2017) Panelists Report_Final_1

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FE PII (Dec 2017) Panelists Report_Final_3

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FE PII (Dec 2017) Panelists Report_Final_2

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File Type: pdf | Size: 95 KB

Workshop Topics Module B Workshop 1 (December 2017)

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911r4_InfoSheet_Apr_2021_EN

911r4_InfoSheet_April_2021_EN_210414

911r9_InfoSheet_2020_EN_Sep_20

911r9_InfoSheet_2020_EN_Sep_20r

File Type: pdf | Size: 40 KB

tiwg_ms

Page 1 of 5 SUMMARY OF SMPC TECHNICAL ISSUES WORKING GROUP MEETING (Virtual Conference) IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard Date: 13 May 2020 Time: 10:00 a ...

ms_SMPCWG

1 Meeting with SMPC Technical Issues Working Group (via videoconference) Date: 22 September 2020, Tuesday Time: 3:00 p.m. – 5:00 p.m. Members Present: Gary Poon, Poon & Co. Kenneth Lau, Crowe (HK) ...

File Type: pdf | Size: 613 KB

911r12_InfoSheet_Dec_2020_EN

911r11_InfoSheet_Nov_2020_EN

911r12_InfoSheet_2020-21_11_Dec_EN

911r5_InfoSheet_May_2021_EN

911r5_InfoSheet_May_2022_EN

Membership admission To become a member of the Institute, a candidate has to satisfy the following requirements: (i) hold a degree or equivalent qualification accredited or recognized by the Institute ...

911r2_InfoSheet_Feb_2022_EN

911r3_InfoSheet_Mar_2022_EN

263mf

1 Minutes of the 263rd meeting of the Financial Reporting Standards Committee held on Wednesday, 14 April 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

911r6_InfoSheet_Jun_2021_EN

911r8_InfoSheet_Aug_2021_EN

911r9_InfoSheet_Sep_2021_EN

File Type: pdf | Size: 227 KB

2657

1 Minutes of the 265th meeting of the Financial Reporting Standards Committee held on Monday, 12 July 2021 at 8:30 a.m. via videoconference. Members present: Guests present: Staff in attendance: Apolo ...

911r10_InfoSheet_Oct_2021_EN

911r6_InfoSheet_Jun_2022_EN

911r6_InfoSheet_Jun_2022_EN_updated

911r7_InfoSheet_2022_EN_25_Jul

911r7_InfoSheet_2022_EN_28Jul

911r7_InfoSheet_Jul_2022_EN

File Type: pdf | Size: 216 KB

Panelists_Report_Mod_A_(Dec_16)_Final

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FE PII (Dec 2017) Panelists Report_Final

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HKICPA Business Case Competition 2018 Supplement

今年商業個案比賽首次以香港及內地（包括澳門）合併方式作賽，經過兩輪評審後選出12強隊伍進入最後的個案分析報環節，爭奪今年的冠、亞、季、殿、最佳書面報告和最佳演說等獎項。香港會計師公會會長唐業銓指出，商業世界一直在轉變，為配合市場需要，比賽今年增加了數據分析和大數據等新元素，以考驗一眾未來的會計師們，如何透過比賽好好裝備自己，以應對未來的「Accounting Plus」的新時代。「現今的會計師不 ...

246

1 Minutes of the 246th meeting of the Financial Reporting Standards Committee held on Wednesday, 7 November 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountan ...

File Type: pdf | Size: 197 KB

Paper 3

Page 1 of 4 Paper 3 –Submission Paper: CSM calculation 1. In composing the contractual service margin (CSM) for groups of contracts, any given group may include contracts that have multiple service pa ...

File Type: pdf | Size: 230 KB

911r2_InfoSheet_2020_EN_Feb_2020

911r3_InfoSheet_March_2020_EN

File Type: pdf | Size: 562 KB

2019_Reviewers_full_2

Hong Kong Institute of Certified Public Accountants Business Case Competition 2019 Academic advisory panel Mr. Edward Chiu, Accounting Internship Co-ordinator, Centennial College Dr. Man Ko, Senior Le ...

2019_Reviewers_full

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911r4_InfoSheet_April_2020_EN

911r4_InfoSheet_April_2020_EN_r

InfoSheet_Feb2019_EN

Duties • Registering accountants and issuing practising certificates • Regulating the professional conduct and standards of members • Setting codes of ethics and standards of accounting and auditing • ...

InfoSheet_29_July_2019_ENr

911r9_InfoSheet_Nov_2019_EN

2019Apr_EN

InfoSheet_7_Aug_2019_EN

911r10_InfoSheet_2019_EN_Dec_19

InfoSheet_May2019EN

911r11_InfoSheet_2019_EN_12 Dec 19

911r7_InfoSheet_2019_EN_Sept_19

911r1_InfoSheet_Jan 2020_EN

July2019_EN

911r7_InfoSheet_2019_EN_Sept_19r

911r5_InfoSheet_2020_EN_May_20

InfoSheet_16_July_2019_EN

911r8_InfoSheet_2019_EN_Oct_19

911r7_InfoSheet_July_2020_EN

911r8_InfoSheet_Aug_2020_EN

911r6_InfoSheet_2020_EN_Jun_20

911r7_InfoSheet_Jul_2021_EN

911r10_InfoSheet_Oct_2021_EN_V2

911r12_InfoSheet_Dec_2021_EN

911r11_InfoSheet_Nov_2021_EN

911r12_InfoSheet_9_Dec_2021_EN_211209

911r12_InfoSheet_14 Dec_2021_EN_211214

911r1_InfoSheet_Jan_2022_EN

File Type: pdf | Size: 225 KB

1548P_DC order_16Sep2020

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Practice Review Committee of the Hong Kong Institute of Cert ...

911r10_InfoSheet_Oct_2022_ENa

File Type: pdf | Size: 143 KB

911r10_InfoSheet_Oct_2022_EN_updated

911r8_InfoSheet_Aug_2022_EN

911r9_InfoSheet_Sep_2022_EN

File Type: pdf | Size: 329 KB

HKICPA Outstanding BAFS Award 2020_Application Form_website

HKICPA Outstanding BAFS Award 2020_Application Form_website Outstanding BAFS Student Awards 2020 2020「企業、會計與財務概論」傑出學生奬Objective: The aim of the awards is to recognize candidates of the HKICPA/HKABE BA ...

FlyerSubscription to Mainland Accounting and Taxation Yearbooks 2021doc

訂閱內地會計及稅務年鑒Subscription to Mainland Accounting and Taxation Yearbooks 公會會員現可透過公會訂閱以下刊物，以助掌握中國內地會計及稅務行業的最新資訊： 1. 《中國會計年鑒》2021 年卷Accounting Yearbook of China 2021 創刊於1996 年，《中國會計年鑒》由財政部主管、中國財政雜誌社編輯出版，為系 ...

File Type: pdf | Size: 275 KB

911r12_InfoSheet_Dec_2022_EN

911r11_InfoSheet_Nov_2022_EN

911r1_InfoSheet_Jan_2023_EN

File Type: pdf | Size: 143 KB

911r2_InfoSheet_Feb 2023_EN

911r5_InfoSheet_May 2023_EN

911r4_InfoSheet_Apr_2023_EN

911r4_InfoSheet_EN_230411

File Type: pdf | Size: 246 KB

20230221276

1 Minutes of the 276th meeting of the Financial Reporting Standards Committee held on Tuesday, 21 February 2023 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Observer: Mr. Ga ...

911r12_InfoSheet_Dec 23r_EN

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911r12_InfoSheet_Dec 23_EN

Important notice for candidates for Council election

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Important notice for candidates for Council election

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911r9_InfoSheet_Sep 23_EN

911r10_InfoSheet_Oct 23_EN

911r12_InfoSheet_EN_231231