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Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...
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Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW120608) Programme Dates: 8, 13, 17, 20, 28 June 2012 Facilitator: Ms Winni ...
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Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...
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ssap33
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April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...
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Event Detail - MyCPA Event Information Event code COUR19032701 Language Cantonese Event name Singing Technique Advance Class - C Enrolment restrictions We only consider non-member's enrolment when ...
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Event Detail - MyCPA Event Information Event code COUR19062901 Language Cantonese Event name Singing Technique Advance Class - C Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...
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event
Prospective CPA Issue No. 48 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. June 2009 July 2009 Date Events 4, 11, 18 & 25 July O –Workshops on PRC accounting, auditi ...
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Prospective CPA Issue No. 46 Upcoming s Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. April 2009 May 2009 Date Events 5 May P – 會計應用普通話研習班8-10 May Q – Modules B & D – 4th works ...
Part 9
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W091010
* Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of 80% of their fees, up to maximum sum of HK10,000. For details, please ...
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December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...
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Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...
femapping
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ie16
Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...
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PROFESSIONAL ACCOUNTANTS (AMENDMENT) Ord. No. 23 of 2004 A1029 ORDINANCE PROFESSIONAL ACCOUNTANTS (AMENDMENT) ORDINANCE 2004 CONTENTS Section Page 1. Short title and commencement ..................... ...
02-ias19-ed
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summary-20100118c
1 零零零年度 率 1. 利率利率 16% 15% 2. (a) 女年度20% (b) 20% (c) 利10年15年 (d) 療年12,000 力3. 利來利來例 4. 來來60 不留數例 5. (a) 年 (b) (c) 不 6. 立例 7. 度2 8. 年年度 行 9. 金 (a) 金利例 (b) 更金理行勵 (c) 例蘭金 10. (a) 利來 (b) 識立 (c) 率 ...
Module C (Dec 17)_Question
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AT-HK Law Sample Question_190327
APTITUDE TEST Hong Kong Law . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor. You ...
Case 1
1 From CPA to CPA Plus (FCCP) DAY 2 Additional ppts for illustration purpose Extending business view from the time zone of past (N-1) and present (N) to future (N1) Extending business view from corp ...
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20150421_MPSI_C
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paper03a
Page 2 of 4 the start of the reporting period adjusted for: (a) … (b) … (c) the changes in fulfilment cash flows relating to future service as specified in paragraphs B96–B100, except to the extent th ...
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Module C (Dec 16)_Question
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1520C_DC Order_27Oct2020 _edited
. * IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Befor ...
accountandauditrules
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SFC letter
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ms2711
Page 1 of 9 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 27 November 2020 Attendance HKICPA representatives Shelley So, Financial Reporting Standards Committee (FRSC) Ceci ...
paper3
1 Potential Implementation Question IFRS 17:74 provides that an entity shall derecognize an insurance contract when, and only when, the insurance contract is extinguished or when any of the conditions ...
paper30507
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reasons-order-1002
Proceedings No.: D-11-0640C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...
HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries
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ie161
Page 1 of 15 Updated May 2023 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for gene ...
LPMC_6thEdition
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Part 9
Meaning of director in the Companies Disclosure of Information about Benefits of Directors Answer The C(DIBD)R sets out explicit disclosure requirements relating to directors’ benefits which should be ...
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Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...
Module 1
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Paper 03
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RC-AppForm200809
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Report_of_the_Council
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Event Detail - MyCPA Event Information Event code COUR19040901 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19062701 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / Sto ...
Event Detail - MyCPA
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR19100201 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795 or ck.eventproduction@gmail.com / ...
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Event Detail - MyCPA
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0729-1
Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(l)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...
0729-1-old
Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITUTE ...
s100730
How Can an Accountant Face the Economic Situation Nowadays? Programme Code: S100618S S100730 Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Society of Reg ...
s100618s
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s100526as
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w100123s
Positive Quotient: How to improve your performance without talking about it Programme Code: W100123S Speaker Dr. Sidney Sze, CEO, Midland Financial Group Dr. Sze is the Founder President of the Societ ...
ETS_Module B
Disclaimer 1 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 pu ...
ETS_Module B
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syl-pc-law-v1
Paper PC-Law Page 1 P:\E&T\PEF\PC_EXAM\SYLLABUS\2009\December 2009\Law.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC- ...
06p2
1 Paper 2 Measurement of coverage units under IFRS 17:B119 and the determination of the relative weighting of the benefits provided by insurance coverage and investment-return service or by insurance ...
order-reason-0611
1 Proceedings No.: D-11-0564C IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under S ...
Module B 20140527 handouts
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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 ...
Module 7
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
Module C Dec 2018Question
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Paper04
Page 1 of 5 PAPER: 04Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and ha ...
p02
Page 1 of 5 PAPER: 02 Potential implementation question Paper 3a of the June 27 meeting dealt with the accounting of premium experience variances when the group of insurance contracts is onerous and h ...
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1 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 s ...
MPS_Module C_Part 2_Upload
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20150424_MPSI_B
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Module C (Jun 12) Student Notes_Workshop 2
Module C (Jun 12) Student Notes_Workshop 2 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...
caw151130examcl_expire
Examination for CEF-A Refresher Course on Current Auditing Standards Dec 2015 Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) ...
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Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
IARAC
FORM (November 2007) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS INTERNATIONAL AFFILIATE RECORD AMENDMENT COUPON (Please read the Notes in page 2 before completing this Coupon) Name: R ...
A_Flyer_050311
CPA Qualification Programme: Workshop Facilitators for Module Workshops What is CPA QP? CPA QP is a qualifying programme which prospective members must complete to meet the test of professional compet ...
Flyer_Homepage_b _new logo
HKICPA Qualification Programme: Workshop Facilitators for Module Workshops What is QP? QP is a qualifying programme which prospective members must complete to meet the test of professional competence ...