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Module C Pre-seen_20161

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 ...

發布日期: 2016-02-01

ETS_Module_D

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update173

i Update No. 173 (Issued 24 September 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv-v and replace with the revised pag ...

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aia

Body: Association of International Accountants (AIA) • Our Mutual Examination Paper Exemptions ("MEPE") agreement with AIA expired on 31 May 2013. • Transitional arrangements of the MEPE als ...

發布日期: 2015-05-28

FE (Dec 15) Paper II_Answer

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FE (Dec 15) Paper II_Answer_1

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Module B_Preseen_20172

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發布日期: 2017-06-23

File Type: pdf | Size: 244 KB

Location Map-v5

Assembly point YMC event: Autumn hiking – Mount Parker and Tai Tam Reservoir Date: 21 October 2017, Saturday Assembly time: 12:45 p.m. Assembly place: Street level of Exit B (Kornhill Garden), Tai Koo ...

發布日期: 2017-10-19

CPDaudit

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2013 to 30 November 2016 (This section is not required for me ...

發布日期: 2017-03-30

File Type: pdf | Size: 290 KB

CPDaudit

1 Continuing Professional Development (CPD) Record Form PART I : Summary of CPD Activities for a rolling three-year period from 1 December 2012 to 30 November 2015 (This section is not required for me ...

發布日期: 2016-12-02

File Type: pdf | Size: 78 KB

tue1517

In the period of economic boom, enterprises should have sounded investment strategies as well as possessing sufficient capital in order to succeed. Through public listing, companies can expand the cap ...

發布日期: 2015-09-22

File Type: pdf | Size: 809 KB

Module C LP Summary of Changes 2015

September 2015 1 HKICPA Qualification Programme Module C Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...

發布日期: 2015-09-04

File Type: pdf | Size: 134 KB

wec150910

ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...

發布日期: 2015-07-29

File Type: pdf | Size: 234 KB

TAX15HK-D0811

In the context of negating tax or achieving tax efficiency, legitimate tax planning and illegal tax evasion are the two extremes of the spectrum. In between these two extremes is what is often regarde ...

發布日期: 2015-07-28

File Type: pdf | Size: 67 KB

rifec-bankruptcy-bill

26 June 2015 By email and by post Our Ref: RIF, M100942 Hon Chan Kam-lam, Chairman, Bills Committee on Bankruptcy (Amendment) Bill 2015, Legislative Council Complex, 1 Legislative Council Road, Hong K ...

發布日期: 2015-06-29

File Type: pdf | Size: 206 KB

Dec 2014

1 Minutes of the 230th meeting of the Ethics Committee held on Friday, 5 December 2014 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...

發布日期: 2015-04-16

File Type: pdf | Size: 57 KB

wbsmw-apr-jun

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

發布日期: 2015-03-31

File Type: pdf | Size: 170 KB

wqc150529

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-03-04

File Type: pdf | Size: 233 KB

wbsmw-jan-mar

發布日期: 2015-01-12

File Type: pdf | Size: 241 KB

wqc150313

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2014-12-04

File Type: pdf | Size: 233 KB

apm150307

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

發布日期: 2014-12-04

File Type: pdf | Size: 196 KB

HKICPA -Professional_Qualifications_Factsheets_CertITM_c

Certificate in INTERNATIONAL TREASURY MANAGEMENTTreasury management with an international perspective that delivers comprehensive knowledge and skills you can put to immediate use. CertITM introduces ...

發布日期: 2014-04-11

File Type: pdf | Size: 249 KB

update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

發布日期: 2009-03-19

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

發布日期: 2015-05-07

20150506_MPSII_D

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File Type: pdf | Size: 281 KB

DC order_1157O_26apr2018_edited_

IN Tlre MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 330) of the P ...

發布日期: 2018-05-30

D-15-1050P_28 Jul 2016

, IN THE MATTER OF A Complaint made under section 34(I)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Acco ...

發布日期: 2016-07-28

File Type: pdf | Size: 300 KB

FE (Jun 16) Paper II_Question

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FE (Jun 16) Paper II_Question_1

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FE (Jun 16) Paper II_Question_2

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File Type: pdf | Size: 232 KB

TTIG_practice schedule_1508

Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: 27 Harbour Road, Wanchai, Hong Kong. (Tel: 2827 9684) “For members of Table Tennis Interest Group only” Augu ...

發布日期: 2015-11-23

File Type: pdf | Size: 104 KB

TTIG_practice schedule_1510

Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: J/O Cornwall Street & Tat Chee Avenue, Kowloon Tong. (Tel: 2337 4392) “For members of Table Tennis Inter ...

發布日期: 2015-11-23

TTIG_practice schedule_1505

Table Tennis Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) “For members of Table Tennis Inter ...

發布日期: 2015-04-22

File Type: pdf | Size: 65 KB

TTIG_practice schedule_1504

發布日期: 2015-03-17

File Type: pdf | Size: 181 KB

TTIG_practice schedule_1503

發布日期: 2015-02-17

TTIG_practice schedule_1501

發布日期: 2015-02-16

TTIG_practice schedule_1502

發布日期: 2015-02-16

File Type: pdf | Size: 11 KB

2014

DateSubject 11 September 2014 IAASB's Exposure Draft Proposed Changes to the International Standard on Auditing (ISAs) Addressing Disclosures in the Audit of Financial Statements 18 July 2014 IAAS ...

發布日期: 2014-04-04

2014

DateSubject 11 September IAASB's Exposure Draft Proposed Changes to the International Standard on Auditing (ISAs) Addressing Disclosures in the Audit of Financial Statements 18 July 2014 IAASB ...

發布日期: 2014-04-04

Result Summary(Quarter Round)14-15

Result Summary(Quarter Round)14-15 Entered into the Semi-Final11 Jan 2015 (Sun)1000 -1100A3 vs D38' 15" (D3)1100 -1200B5 vs C414' 22" (B5)1200 -1300C1 vs B214' 56" (B2)1300 ...

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

File Type: pdf | Size: 360 KB

Module A Pre-seen 20162

發布日期: 2016-08-05

Panelists_Report_Module_C_(Jun_15)_Final

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File Type: pdf | Size: 224 KB

Panelists Report_Module B (Dec 15)_Final

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Panelists Report_Module D (Dec 15)_Final

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Panelists_Report_Module_B_(Jun_15)_Final

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File Type: pdf | Size: 238 KB

MPS_D_PartII

發布日期: 2018-04-19

File Type: pdf | Size: 727 KB

MPS_D_PartII

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MPS_D_PartII

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joint-declaration-annex1_en

English Version Joint Declaration of the China Accounting Standards Committee and the Hong Kong Institute of Certified Public Accountants on the converged China Accounting Standards for Business Enter ...

發布日期: 2010-12-13

File Type: pdf | Size: 112 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

practice schedule_1512

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: LCSD venue in Hong Kong Island or Kowloon (subject to venue availability) Sheung Wan Sports Centre: 11/F., She ...

發布日期: 2016-01-18

File Type: pdf | Size: 105 KB

floorplan

National Day Celebration Dinner 2015 香港會計界慶祝六十六周年國慶聯歡晚會Thursday, 24 September 2015 STAGE JW Marriott Ballroom 39 40 38 41 45 46 44 43 37 42 28 29 27 30 34 35 33 36 32 31 18 19 17 20 24 25 23 26 22 16 ...

發布日期: 2015-09-18

File Type: pdf | Size: 464 KB

Web_MNCInnoForm_20150615

MNC InnoForm HK Ltd is pleased to offer special discount and complimentary service to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA mem ...

發布日期: 2015-06-11

File Type: pdf | Size: 120 KB

practice schedule_1506

發布日期: 2015-05-18

File Type: pdf | Size: 59 KB

practice schedule_1505

發布日期: 2015-04-22

File Type: pdf | Size: 59 KB

Result_final_Winter League

Bowling Interest Group -Winter League 2014-2015 (Nov 2014 -Feb 2015)TEAMTeam MembersChampion HightonCarol ChengFion LaiIdy LaiDarren LeeDaniel LuiEsther PoonTEAMTeam Members1st runner upKuruizakiIvan ...

發布日期: 2015-04-16

File Type: pdf | Size: 35 KB

practice schedule_1503

Basketball Interest Group Practice Schedule (Pre-registration is required) Venue address: Boundary Street Sports Centre: 200 Sai Yee St (at Boundary St), Hong Kong. (2380 9751) Sheung Wan Sports Centr ...

發布日期: 2015-02-17

File Type: pdf | Size: 106 KB

S0711strunnerup

The HKICPA Accounting and Business Management Case Competition 2017-18 (Level 2) 1 Contents 1. Executive Summary 2 2. Introduction 2 3. Part 1 – Overview of Hung Fook Tong Group’s financial performanc ...

發布日期: 2018-02-13

File Type: pdf | Size: 1013 KB

C-Preseen-Dec2015

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

發布日期: 2015-09-10

update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...