A - Workshop Material
1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...
IVSflyer0ld
Hong Kong Institute of CPAs The Hong Kong Institute of Surveyors Joint CPD Event on IVSC Hong Kong Seminar on the new IVS CPD Code: CPD/GPD/2011109 Date: 2 November 2011 (Wednesday) Time: 5:30 pm – 8: ...
s110620s
How Chinese Suppliers Manage Their Large Customers Programme Code: S110620S The seminar will focus on exploring how Chinese suppliers win contracts and manage large international customers. The speake ...
ITIG110305
Host Date Time Leader Programme Assembly time and place Transportation arrangement Enrolment fee CPD credit Capacity Deadline Language Mass Transit Railway Corporation (MTR) Saturday, 5 March 2011 9 a ...
lam-c
1 致:編採主任/新聞/財經版編輯香港會計師公會對一名會計師作出紀律懲處(香港,二零一零年六月七日) 香港會計師公會轄下一紀律委員會於二零一零年四月二十七日就林星強先生(會員編號:A02490) 因在香港被裁定犯有一項涉及不誠實行為的罪行,命令將林星強的名字由二零一零年六月十二日起從會計師註冊紀錄冊中永久刪除。此外,林先生須支付紀律程序之費用共四萬二千一百零二元。林先生當時為一間香港上市公司之財 ...
100531
Combating money laundering and terrorist financing About the seminar The international anti-money laundering body, the Financial Action Task Force (FATF), envisages that accountants, lawyers and other ...
100315
Corporate Finance Interest Group (CFIG) lunch seminar – Privatisation and Takeover Issues About the topic At this seminar, Ms. Hilda Chiu, partner and head of corporate of Stephenson Harwood, will loo ...
AASC-30-2nd
1 za Minutes of the 302nd Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 June 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
industryNews
[ 4 ] A Plus July 2009 Institute news Institute issues new Hong Kong Standards on Auditing Clarified HKSAs to be issued in batches until September Hong Kong auditors are to see a number of changes to ...
industryNews
[ 4 ] A Plus July 2009 Institute news Institute issues new Hong Kong Standards on Auditing Clarified HKSAs to be issued in batches until September Hong Kong auditors are to see a number of changes to ...
industryNews
[ 4 ] A Plus July 2009 Institute news Institute issues new Hong Kong Standards on Auditing Clarified HKSAs to be issued in batches until September Hong Kong auditors are to see a number of changes to ...
FRAA_04
1 Issue 4 (June 2009) Dear members, Updates to Hong Kong Standards on Auditing for the new International Standards on Auditing 1. In this issue of our series of alerts on topical financial reporting a ...
aams-mar
-1 -Auditing and Assurance Standards Committee Meeting Summary – March 2009 The Auditing and Assurance Standards Committee (Committee) met on 24 March 2009. Members present at the meeting were: Keith ...
W090718
Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of up to HK10,000. A Refresher Course on Current Auditing Standards (Progr ...
Meetings with IRD and FSTB
The Hong Kong Institute of CPAs holds annual meetings with the Inland Revenue Department to discuss matters of an administrative or procedural nature relating to the practical operation of the taxatio ...
HKICPA Charitable Trust
To provide timely support to the Institute’s members who are experiencing severe financial hardship and to contribute to social services and emergency relief projects in the community, the Institute e ...
Council
Our people The composition of the Council is governed by the Professional Accountants Ordinance. The Council consists of 14 elected, two ex-officio, four appointed and a maximum of two co-opted m ...
081028
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣:概論中國古文化–從風水,建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...
081028
Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣:概論中國古文化–從風水,建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...
080929
About ASrIA ASrIA, the 'Association for Sustainable & Responsible Investment in Asia' is a not for profit membership association dedicated to promoting corporate responsibility and sustain ...
080929
About ASrIA ASrIA, the 'Association for Sustainable & Responsible Investment in Asia' is a not for profit membership association dedicated to promoting corporate responsibility and sustain ...
FSIG080710
e Financial Services Interest Group (FSIG) Lunch Seminar Aftermath of subprime – risk management and financial reporting considerations Speaker Mr. Eric Tong Partner, Deloitte Touche Tohmatsu Chairman ...
FSIG080710
e Financial Services Interest Group (FSIG) Lunch Seminar Aftermath of subprime – risk management and financial reporting considerations Speaker Mr. Eric Tong Partner, Deloitte Touche Tohmatsu Chairman ...
IC_ISA 265
By e-mail 21 May 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th ...
IC_ISA 402
By e-mail 21 May 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th ...
CFIG080526
Corporate Finance Interest Group (CFIG) Lunch forum: Strengthening Hong Kong’s Role as a Global Market for IPOs Topic Strengthening Hong Kong’s Role as a Global Market for IPOs Speaker Mr. Lawrence Le ...
CFIG080526
Corporate Finance Interest Group (CFIG) Lunch forum: Strengthening Hong Kong’s Role as a Global Market for IPOs Topic Strengthening Hong Kong’s Role as a Global Market for IPOs Speaker Mr. Lawrence Le ...
FSIG080527
e Financial Services Interest Group (FSIG) Lunch Seminar China’s Growth: A “loserpicking” Strategy Speaker Mr. Chi Lo Investment Research Director, Ping An of China Asset Management (Hong Kong) Compan ...
FSIG080527
e Financial Services Interest Group (FSIG) Lunch Seminar China’s Growth: A “loserpicking” Strategy Speaker Mr. Chi Lo Investment Research Director, Ping An of China Asset Management (Hong Kong) Compan ...
ISA505
1 By e-mail 14 February 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue ...
ISA 220_ISQC1
1 By e-mail 31 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue ...
ISA800
By e-mail 7 December 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
auditing_annex1app_e
1 APPENDIX To ANNEX I LIST OF HKAuSs and CAuSs UNDER THE COMPARISON PROJECT HKAuSsCAuSs1 HKSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Ot ...
annex1app_e
1 APPENDIX To ANNEX I LIST OF HKAuSs and CAuSs UNDER THE COMPARISON PROJECT HKAuSsCAuSs1 HKSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Ot ...
ISA250
1 By e-mail 1 August 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 1 ...
Submissions_ED_ISA570
1 By e-mail and by fax (0062 1 212 286 9570) 1 June 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of A ...
IIG070418
Insolvency Interest Group (IIG) Lunch Seminar An Overview of Arbitration in Mainland China Topic An Overview of Arbitration in Mainland China Speaker Mr. Sanqiao Xu, Attorney at law, Beijing Jingtian ...
IIG070418
Insolvency Interest Group (IIG) Lunch Seminar An Overview of Arbitration in Mainland China Topic An Overview of Arbitration in Mainland China Speaker Mr. Sanqiao Xu, Attorney at law, Beijing Jingtian ...
IIG070418
Insolvency Interest Group (IIG) Lunch Seminar An Overview of Arbitration in Mainland China Topic An Overview of Arbitration in Mainland China Speaker Mr. Sanqiao Xu, Attorney at law, Beijing Jingtian ...
pubforsale_QC
Prepare your CPA firm for Quality Assurance Order “A guide to Quality Control” today Over 200 pages of practical advice for equipping your firm on quality control • A guide to Quality Control will ass ...
AE_BakerTilly
Feature Interview By Caroline Biebuyck Practical Experience: Views from the Ground Baker Tilly Hong Kong Limited: Authorised Employer As one of Hong Kong’s wellestablished accounting practices, Baker ...
060608
「內地勞動法(一)」研討會Seminar on “Mainland Labour Law (I)” 作為香港的僱主或管理人員,在內地設廠或進行商業活動時,您曾否遇到各式各樣的勞資問題,甚至勞資糾紛?由香港貿易發展局及香港會計師公會內地業務關注組聯合主辦的「內地勞動法(一)」研討會,特別邀請廣東省勞動和社會保障廳林王平副廳長及其他領導以深入淺出的手法介紹內地最新的勞動法規和政策,並以個案實例加深參加 ...
060608.Flyer
「內地勞動法(一)」研討會Seminar on “Mainland Labour Law (I)” 作為香港的僱主或管理人員,在內地設廠或進行商業活動時,您曾否遇到各式各樣的勞資問題,甚至勞資糾紛?由香港貿易發展局及香港會計師公會內地業務關注組聯合主辦的「內地勞動法(一)」研討會,特別邀請廣東省勞動和社會保障廳林王平副廳長及其他領導以深入淺出的手法介紹內地最新的勞動法規和政策,並以個案實例加深參加 ...
Lee Shu Yan Simon 16-Sep-2004
16/09 ! 04 THt1 15: 04 FAX 852 2877 0468 CHEtTNG KO?G ;1:5 O(Jl 16th Sptember, 200; Hong Kong ulst.itute of Certified Public ACCOlUltaIlts By Fa.x (21473293) 4th Floor, Tower "fwo, Lippo Cerltre ...
invitation_to_comment_edISA700_600
-1 -To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IAASB EXPOSURE DRAFTS (1) Proposed revised ISA 700 “The Independent Auditor’s Report on a Complete Set of General Purpose Fin ...
ISA700_600
-1 -To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IAASB EXPOSURE DRAFTS (1) Proposed revised ISA 700 “The Independent Auditor’s Report on a Complete Set of General Purpose Fin ...
ISA700_600
-1 -To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IAASB EXPOSURE DRAFTS (1) Proposed revised ISA 700 “The Independent Auditor’s Report on a Complete Set of General Purpose Fin ...
invitation_to_comment_edISA700_600
-1 -To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IAASB EXPOSURE DRAFTS (1) Proposed revised ISA 700 “The Independent Auditor’s Report on a Complete Set of General Purpose Fin ...
invitation_to_comment0306
-1 -To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IAASB EXPOSURE DRAFTS (1) Proposed revised ISA 700 “The Independent Auditor’s Report on a Complete Set of General Purpose Fin ...
invitation_to_comment0306
-1 -To: HKSA members All other interested parties HKSA INVITES COMMENTS ON IAASB EXPOSURE DRAFTS (1) Proposed revised ISA 700 “The Independent Auditor’s Report on a Complete Set of General Purpose Fin ...
TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website
TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website By email (bc_08_16@legco.gov.hk) and by hand 5 September 2017 Our Ref.: C/TF, BH37053 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amend ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...
Mod C-ACC-STD_Dec 2012 (Final)
Mod C-ACC-STD_Dec 2012 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2012 Session The following is a list of examinable standards applicable to the December 2012 Sessio ...
Mod C-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 1 Sep
Mod C-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 1 Sep 1 Qualification Programme (QP) Examinable Auditing Standards December 2016 Session and June 2017 Session The following is a list of standar ...
Mod C-ACC-STD_Dec 2013 (Final)_1_pdf
Mod C-ACC-STD_Dec 2013 (Final)_1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both De ...
Mod C-ACC-STD_Jun 2013 (Final)
Mod C-ACC-STD_Jun 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards June 2013 Session The following is a list of standards applicable to the June 2013 examination and is provid ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicabl ...
Mod C-ACC-STD_Dec 2014 (Final)
Mod C-ACC-STD_Dec 2014 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2014 Session and June 2015 Session The following is a list of standards applicable to both December ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable t ...
Mod C-ACC-STD_Dec 2013 (Final)
Mod C-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both December ...
Mod C-ACC-STD_Dec 2014 (Final)_pdf
Mod C-ACC-STD_Dec 2014 (Final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2014 Session and June 2015 Session The following is a list of standards applicable to both Dece ...
Mod C-ACC-STD_Jun 2013 (Final)_pdf
Mod C-ACC-STD_Jun 2013 (Final)_pdf 1 Qualification Programme (QP) Examinable Auditing Standards June 2013 Session The following is a list of standards applicable to the June 2013 examination and is pr ...
Mod C-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 1 Sep_pdf
Mod C-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 1 Sep_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2016 Session and June 2017 Session The following is a list of sta ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...
Mod C-ACC-STD_Dec 2013 (Final)_1
Mod C-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Auditing Standards December 2013 Session and June 2014 Session The following is a list of standards applicable to both Decemb ...
2013_Recruitment leaflet (combined)
2013_Recruitment leaflet (combined) The Institute is recruiting new members for its Dragon Boat Team for the “Dragon Boat Festival in 2013”. Release pressure with joy, get fitness and build network. Y ...
HKICPASubmission_ED_ISA_260_320_450(Redrafted)
HKICPASubmission_ED_ISA_260_320_450(Redrafted) By e-mail and by fax (0062 1 212 286 9570) 5 March 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance ...
PR_20210203_EN
1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving a corporate practice and two certified public accountants (practising) (HONG KONG, 3 February 2021) The H ...
PR_20201207_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a firm of certified public accountants (HONG KONG, 7 December 2020) The Hong Kong Institute of Certified Public Ac ...
PR_20201207_TC
1 香港會計師公會對一間會計師事務所作出監管行動(香港,二零二零年十二月七日)香港會計師公會就李湯陳會計師事務所(事務所編號:0050)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對事務所作出監管行動。該事務所曾就上市公司中國智慧能源集團控股有限公司及其附屬公司截至二零一五年三月三十一日止年度的綜合財務報表,發表了無保留的核數師意見。負責該審計項目的執業董事及質量控制覆核人其後已退出公 ...
PR_20210503_TC
1 香港會計師公會對一名執業會計師作出監管行動(香港,二零二一年五月三日)香港會計師公會就執業會計師余智發先生(會員編號:F06857)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他作出監管行動。現已撤銷註冊的國衛會計師事務所曾審計香港上市公司漢傳媒集團有限公司(現稱英皇文化產業集團有限公司)及其附屬公司(統稱「該集團」)截至二零一二年六月三十日止年度的綜合財務報表,並發表了無保留的 ...
PR_20210503_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a certified public accountant (practising) (HONG KONG, 3 May 2021) The Hong Kong Institute of Certified Public Acc ...
PR_20220629_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against a corporate practice, a certified public accountant and a certified public accountant (practising) (HONG KONG, 29 ...
PR_20220803_TC
1 香港會計師公會與一名執業會計師就監管程序達成協議(香港,二零二二年八月三日)香港會計師公會與執業會計師鄭善斌先生(會員編號:A21378)就被指控違反專業準則而進行的監管程序,達成協議。相關事項涉及公會對羅兵咸永道會計師事務所(事務所)進行執業審核時發現的審計缺失。該次執業審核涵蓋該事務所審計一間受規管公司截至二零二零年十二月三十一日止年度的財務報表,並對該財務報表發出無保留意見。鄭先生為負責 ...
PR_20220713_TC
1 香港會計師公會對一名會計師作出監管行動(香港,二零二二年七月十三日)香港會計師公會就會計師劉少華(會員編號:A31597)因犯有不名譽行為而對他作出監管行動。劉先生於二零二零年十二月被判觸犯《刑事罪行條例》(第200 章)第24 及27 條的刑事恐嚇罪。該項定罪令劉先生本人、公會或會計界聲譽受損。因此,劉先生犯下《專業會計師條例》(第50 章)第34(1)(a)(x) 條中的不名譽的行為。監管 ...
PR_20220706_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a corporate practice (HONG KONG, 6 July 2022) The Hong Kong Inst ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applicable ...
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf
Mod C-ACC-STD_Dec 2015 & Jun 2016 (Final)1_pdf 1 Qualification Programme (QP) Examinable Auditing Standards December 2015 Session and June 2016 Session The following is a list of standards applica ...
PR_20191220_EN_1437F_1467F
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a firm (HONG KONG, 20 December 2019) The Hong Kong Institute of ...
PR_20191220_EN_1468F
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a firm (HONG KONG, 20 December 2019) The Hong Kong Institute of ...
PR_20200608_EN
1 Hong Kong Institute of Certified Public Accountants takes regulatory action against two certified public accountants (practising) and a corporate practice (HONG KONG, 8 June 2020) The Hong Kong Inst ...
PR_20190808_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 8 August 2019) A Disciplinary ...
PR_20190903_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant and a certified public accountant (practising) (HONG KONG, 3 September 2019) A Dis ...
PR_20201012_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) and a corporate practice (HONG KONG, 12 October 2020) A Disciplinary ...
PR_20190924_EN_Final
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 24 September 2019) A Disciplinary Committee of the Hong K ...
PR_20191206_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一九年十二月六日)香港會計師公會轄下一紀律委員會,於二零一九年十月二十三日命令由二零一九年十二月四日起吊銷吳子榮先生(會員編號:A15912)的執業證書,並在四個月內不向其另發執業證書。此外,吳先生須支付紀律程序費用55,477港元。吳先生是吳子榮會計師行有限公司的唯一股東,負責該執業法團的品質監控系統及鑒證項目質素。公會於二零一七年五月對 ...
PR_20210318_TC
1 香港會計師公會對一名會計師作出紀律處分(香港,二零二一年三月十八日)香港會計師公會轄下一紀律委員會,於二零二一年二月五日就會計師鍾智亨先生(會員編號:A32902)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他予以譴責。鍾先生自二零一九年八月起不再持有執業證書,紀律委員會亦命令由二零二一年三月十七日起12個月內不向他另發執業證書。此外,紀律委員會命令鍾先生須繳付公會費用107,4 ...
PR_20191219_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 19 December 2019) A Disciplin ...
PR_20200612_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 12 June 2020) On 25 April 2020, a Disciplinary Committee of the Hon ...
PR_20210923_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a firm, a certified public accountant (practising) and a certified public accountant (HONG KONG, 23 September 20 ...
PR_220105_TC
1 香港會計師公會對兩名執業會計師作出紀律處分(香港,二零二二年一月五日)香港會計師公會轄下紀律委員會,於二零二一年十一月二十二日就執業會計師黃浩源先生(會員編號:F01794)及執業會計師陳立志先生(會員編號:A18249))(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴責。此外,紀律委員會命令黃先生及陳先生須分別繳付罰款100,000 港元及50,000 ...
PR_20220520_EN
1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (practising) and a corporate practice (HONG KONG, 20 May 2022) A Disciplinary C ...
PR_20220615_TC
1 香港會計師公會對一名執業會計師、一名會計師及一間執業法團作出紀律處分(香港,二零二二年六月十五日)香港會計師公會轄下一紀律委員會,於二零二二年五月十日就執業會計師蕭俊武先生(會員編號:A32710)、會計師葉啟賢先生(會員編號:A23951)及開元信德會計師事務所有限公司(執業法團編號:M0269)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴責。此外, ...
subpdf_hkicpa
1 Our Ref.: C/AASC Sent electronically through the IAASB Website (www.iaasb.org) 8 April 2024 International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA De ...
LexisNexis_order form_2021
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1 香港會計師公會與一間執業法團及兩名執業會計師就監管程序達成協議(香港,二零二一年二月三日)香港會計師公會與開元信德會計師事務所有限公司(「開元信德」)以及兩名執業會計師陳偉楠(「陳先生」)及蕭俊文(「蕭先生」)就被指控違反專業準則而進行的監管程序,達成協議。相關投訴涉及開元信德就香港上市公司中國家居控股有限公司及其附屬公司(「該集團」)截至二零一三年十二月三十一日止年度的綜合財務報表進行的審計 ...
PR_20220629_TC
1 香港會計師公會對一間執業法團、一名會計師及一名執業會計師作出監管行動(香港,二零二二年六月二十九日)香港會計師公會就恒健會計師行有限公司(執業法團編號: M0481) 、會計師袁淑貞女士(會員編號:A02183)及執業會計師吳暉小姐(會員編號:A22790)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出監管行動。恒健會計師行有限公司曾審計香港上市公司中國投 ...
PR_20220706_TC
1 香港會計師公會對兩名執業會計師及一間執業法團作出監管行動(香港,二零二二年七月六日)香港會計師公會就執業會計師陳碩智(會員編號:A22613)、湯日烘(會員編號:A01188)及鄭鄭會計師事務所有限公司(執業法團編號:M0035)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出監管行動。鄭鄭會計師事務所有限公司曾審計香港上市公司亞投金融集團有限公司(現稱安山 ...
PR_20191220_TC_1468F
1 香港會計師公會對兩名執業會計師及一間會計師事務所作出監管行動(香港,二零一九年十二月二十日)香港會計師公會就執業會計師郭蕙女士(會員編號:A15101)、執業會計師王秀玲女士(會員編號:F02782)及畢馬威會計師事務所(事務所編號:0035)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出監管行動。畢馬威曾審計香港上市公司現代美容控股有限公司(「該公司」) ...
PR_20200608_CN
1 香港會計師公會對兩名執業會計師及一間執業法團作出監管行動(香港,二零二零年六月八日)香港會計師公會就執業會計師李永森先生(會員編號:F01698)、執業會計師湯日烘先生(會員編號:A01188)及鄭鄭會計師事務所有限公司(執業法團編號:M0035)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出監管行動。鄭鄭曾擔任香港上市公司天然乳品(新西蘭)控股有限公司( ...
2021 Level 1 Case QuestionsEngFinal20211103
The HKICPA Accounting andBusiness ManagementCase Competition2021-22(Level 1)Bonjour Holdings Limited (Bonjour), together with its subsidiaries (hereinafter referred to as the “Group”) is one of the mo ...
PR_20190808_TC
1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分(香港,二零一九年八月八日)香港會計師公會轄下一紀律委員會,於二零一九年六月二十五日就執業會計師陳智機先生(會員編號:A18242)、執業會計師何耀恒先生(會員編號:A25768)及華融(香港)會計師事務所有限公司(執業法團編號:M0331)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們作出譴責。此外,紀律委員會命令三名答 ...
PR_20190924_TC_Final
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零一九年九月二十四日)香港會計師公會轄下一紀律委員會,於二零一九年八月十四日就執業會計師吳嘉權先生(會員編號:A25914)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他作出譴責。紀律委員會同時命令吳先生須繳付罰款100,000港元,以及公會及財務匯報局(「財匯局」)的費用共59,374.20港元。吳先生曾是聯禾執業會計師有限公 ...
PR_20191219_TC
1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分(香港,二零一九年十二月十九日)香港會計師公會轄下一紀律委員會,於二零一九年十一月四日就執業會計師陳美美小姐(會員編號:F05390)、執業會計師何耀恒先生(會員編號:A25768)及華融(香港)會計師事務所有限公司(「華融」;執業法團編號:M0331)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴 ...
PR_20220516_TC
1 香港會計師公會對一間執業法團及兩名執業會計師作出紀律處分(香港,二零二二年五月十六日)香港會計師公會轄下一紀律委員會,於二零二二年四月七日就誠豐會計師事務所有限公司(執業法團編號:M0399)、執業會計師鄭保元先生(會員編號:F06724)及執業會計師任偉文先生(會員編號:A26535)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴責。紀律委員會同時命令 ...
PR_20220520_TC
1 香港會計師公會對兩名執業會計師及一間執業法團作出紀律處分(香港,二零二二年五月二十日)香港會計師公會轄下一紀律委員會,於二零二二年四月一日就執業會計師鄭康祥先生(會員編號:A05783)、執業會計師陳碩智先生(會員編號:A22613)及鄭鄭會計師事務所有限公司(執業法團編號:M0035)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴責。此外,紀律委員會命 ...
rt_240r
Response Template forthe EXPOSURE DRAFT OF Proposed isa 240 (Revised)Guide for RespondentsComments are requested by June5, 2024.This template is for providing comments on the Exposure Draft (ED) of Pr ...
AASC20231214
1 Minutes of the 413th Meeting of the Auditing and Assurance Standards Committee Date: Thursday, 14 December 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...