t1tb2
TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...
1tb2
TECHNICAL BULLETIN – GUIDANCE TO THE AUDITOR WHEN RESPONDING TO QUESTIONS AT AN ANNUAL GENERAL MEETING 1 AATB 2 (December 2021) Guidance to the Auditor when Responding to Questions at an Annual Genera ...
sas600
SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...
Module_D_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
Module_D_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...
QPGraudate201706
1 P:\MEM\STUDENT\CIRCULAR\GR-R3 Aug 17.doc 21 August August August August August 2017 Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NC Our Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref.: C/RPG, M/NCOur Ref. ...
A_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
lpa
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
A_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
A_Combined Version_1
Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
reasons-sanctions-0829
Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...
1_603
Liquidation and Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Statement 1.603 Issued September 2005 Revised July 2020 Effective as from 1 August 2020 ...
Practice Management Series_flyer
1123r1_20180910 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language Cantonese (supplemented with English for technical terms) Fe ...
FCP 2018 flyer
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 ...
0756_DC order and Reasons for decision_edited
Proceedings No: D-12-0756F IN THE MATTER OF A Complaint made under section 34 (1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50)("PAO") and referred to the Discipl ...
Sentencing Guidelines_Council reviewed_24Oct2017_V2
Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...
hk-law
(Revised in Dec 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...
hk-law-old
(Revised in Jun 2017) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which business ...
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 ...
AppendixD
Appendix D The Practical Experience Competence GridThe Practical Experience Competence Grid Summary of Technical Competences Financial Accounting and Reporting Audit and Assurance Taxation Management ...
appendixd
Appendix D The Practical Experience Competence GridThe Practical Experience Competence Grid Summary of Technical Competences Financial Accounting and Reporting Audit and Assurance Taxation Management ...
D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
DC_1102P_19082016
, . IN T}IE MATTER OF A Complaint made under section 34(I) of the Profossional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Ac ...
MPS_Module A_Part 2
You don't have access right to view the details. Please login.
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 ...
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 ...
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 ...
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 ...
tim-lui
Speech at HKICPA Annual Conference Dinner 17 June 2011 “My National People’s Congress Story” Tim T. L. Lui President Philip, Distinguished Guests and Fellow Members, Back in late 2007 and with encoura ...
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 ...
1_603
Statement 1.603Issued September 2005 Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Effective for insolvency appointmentsmade on or after 1 October 200 ...
submission_sq
3 June 2005 By E-mail (iasb@iasb.org) and by Post Our Ref.: C/GSBWG Mr. Paul Pacter Director International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Mr. Pacte ...
ACCA 31-Aug-04
..A century of innovation and responsibility in accounting 1904 -2004 lonehundredl Technical Director (Financial Reporting) Hong Kong Society of Accountants . 4th Floor, Tower Two, Lippo Centre 89 Qu ...
FCP_full_flyer (published)
FCP_full_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 tech ...
Module B (May 10)_Question
Module B (May 10)_Question Module B (May 2010 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 a ...
Practice Management Series ( Oct - Dec 2018) Flyer
Practice Management Series ( Oct - Dec 2018) Flyer 1123r1_20180910 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Language Cantonese ...
IE_d
Appendix 2Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix ...
p3_2711
1 Accounting for premiums due after the end of the coverage period Background The amendments to IFRS 17 changed the definitions of the liability for remaining coverage (LfRC) and the liability for inc ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
Module B (Dec 2017)_Answer
You don't have access right to view the details. Please login.
Sentencing Guidelines_Council reviewed_24Oct2017 (2)
Sentencing Guidelines_Council reviewed_24Oct2017 (2) Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 1. Objectives of the Guideline 1.1. This Guideline is designe ...
Appendix A
Appendix A Practical Experience Competence GridPosition Paper on 38 Changes to Practical Experience Framework Technical Competences Practical Experience with Six Core Areas and 18 Elements FAR1 Accoun ...
ed_coepartg20
July 2020 Exposure Draft Response due date 28 August 2020 Code of Ethics for Professional Accountants ED of Chapter G Section 100 Professional Ethics Relevant to Anti-Money Laundering and Counter-Terr ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
IC22Q_DC order_29 Aug 2019_Redacted
. IN T}IE MATTER OF A Complaint made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN fullnvestigation Coriumittee of the Hong Kong Institute of C ...
DC order 1145C & 1191C_16 Jan 2018_edited
DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...
FCP flyer
Programme objective The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills expecte ...
Hong Kong Law
(Revised in January 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which busi ...
AT - Hong Kong Law
(Revised in January 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which busi ...
cl2cre24
1 Consultation on IASB Exposure Draft -Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) No. Questions /Relevant Excerpt Concerns /Recommendations /Your Comments ( please ...
hksa60015
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Hong Kong Hong Kong Standard on Auditing 600Standard on Auditing 600Standard on Auditin ...
hksa60015
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Hong Kong Hong Kong Standard on Auditing 600Standard on Auditing 600Standard on Auditin ...
List of individuals, groups, undertakings and entities (Eng)
List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...
ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English
ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...
UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1
Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...
hkej-10-jan-14-webster
1 This is a This is a This is a This is a This is a This is a This is a summary summary summary summary summary summary translation of a newspaper article published in Chinese. The translation of a ne ...
MPS_D_PartI
You don't have access right to view the details. Please login.
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
You don't have access right to view the details. Please login.
MPS_Module D_Part 1_Upload_V1
EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...
INSOL International Member Association End of Year Report 2014
INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...
Supplement_C_1
You don't have access right to view the details. Please login.
Supplement_C
You don't have access right to view the details. Please login.
Supplement_C
You don't have access right to view the details. Please login.
20130411_module_a_part1
You don't have access right to view the details. Please login.
20121108_ModuleC_PartII
You don't have access right to view the details. Please login.
P00 Module C Business Assurance pre-workshop materials LN 090712
You don't have access right to view the details. Please login.
MPS_Module D_Part 1_Upload_V1
You don't have access right to view the details. Please login.
sa26522
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and M ...
China Oversea_Corporate Social Responsibility Report 2014
China Overseas Land & Investment Ltd. Corporate Social Responsibility Report 02 05 06 08 09 10 11 13 14 16 17 18 21 21 24 29 30 32 Content Message from Chairman Message from Chairman Corporate Gov ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190923
1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190923
1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190925
1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190925
1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...
ref20022
Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Objectives Overall Ob ...
its-Jul-Aug
HKICPA Seminars – IT Series (July -August 2016) Speakers Dr. Lawrence Wong Managing Partner, GCE Consulting and Big Data Elite Asia Mr. Kok-Tin Gan Partner, Risk Assurance, PwC Mr. Sai Chin Li Directo ...
Order form_Organic Gardens International Limited
第1頁Organic Gardens International Limited 慈康農圃(國際)有限公司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:Mr. LiuDelivery Address 送貨地址:Contact Number 聯絡號碼:852 3181441 ...
448H_DC Order_ 11 Sep_edited 1
Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...
Module_A_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module_A_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
DC-946P-25May2016
DJ T}us MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
911F_Reasons for Decision_19 Nov 2015
Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...
D-14-0911F
Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...
SSG_201314_2ndrunnerup
Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...
Module C_20140411
Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Dr. Fiona Lam 11 April 2014 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal L ...
ed_ivs
INTERNATIONAL VALUATION STANDARDS COUNCIL Amendments to the International Valuation Standards EXPOSURE DRAFT Comments on this Exposure Draft are invited before 30 April 2013. All replies may be put on ...
module_b_20121009
You don't have access right to view the details. Please login.
B_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
lpb
Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...