CPA for Website
Women Chip Time Family name Given name Champion 00:48:33 LAI Mei Yui 1st runner up 00:49:20 CHENG Wai Sum 2nd runner up 00:51:17 LUI Wing Yee Chip Time Family name Given name Champion 01:52:10 LEUNG S ...
wecare-sep-nov
Accountants, We Care Lead Organizer: Organizer: Co-organizers: Supporting Organization: Baptist Oi Kwan Social Service Stress is common in city life and increasingly affecting our lives. Joining hands ...
Annual_income_levels
2003-04 2004-05 2005-06 No dependent parent /grandparent Single 104,001 100,001 100,001 Married 208,001 200,001 200,001 Married 1 child 238,001 230,001 240,001 Married 2 children 268,001 260,001 280 ...
cl3570x
1 Grace Lau From: info on behalf of HKAB Sent: Monday, 24 July 2023 4:40 pm To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditi ...
CL1_sme3
This is an external email. Do not click links or open attachments unless you recognize the sender and know the content is safe. From: info on behalf of HKAB To: P.T. Comment Letter Cc: HKAB Subject: R ...
update129
i Update No. 129 (Issued 16 May 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing page i and replace with the new page i. Revised contents ...
update127
i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...
update100
P:\SS\Members' Handbooks\2010\update 100\_web.doc Update No. 100 (Issued 15 December 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised for the purp ...
update092
i Update No. 92 (Issued 31 August 2010) Changes to Statement 1.500 1. Statement 1.500 Continuing Professional Development is revised to provide new information about certain paragraphs, namely 35, 36 ...
sae100
SAE 100 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 100 FRAMEWORK FOR ASSURANCE ENGAGEMENTS INTENDED TO PROVIDE EITHER A HIGH OR MODERATE LEVEL OF ASSURANCE (Effective for assurance engagements inte ...
sas310
SAS 310 (revised January 04) 1 STATEMENT OF AUDITING STANDARDS 310 AUDITING IN A COMPUTER INFORMATION SYSTEMS ENVIRONMENT (Issued January 1997; revised January 2004) Contents Paragraphs Introduction 1 ...
update248
Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...
update 261
Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...
update033
Update No. 33 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pag ...
update096
i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...
update206
i Update No. 206 (Issued 21 September 2017) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
FSIG061121
Financial Service Interest Group (FSIG) Lunch Seminar Commodity Futures Markets in Asia Speaker Mr. Thomas J. McMahon, Vice President, Marketing Director, Asia Region New York Mercantile Exchange Tok ...
FSIG061121
Financial Service Interest Group (FSIG) Lunch Seminar Commodity Futures Markets in Asia Speaker Mr. Thomas J. McMahon, Vice President, Marketing Director, Asia Region New York Mercantile Exchange Tok ...
FSIG061121
Financial Service Interest Group (FSIG) Lunch Seminar Commodity Futures Markets in Asia Speaker Mr. Thomas J. McMahon, Vice President, Marketing Director, Asia Region New York Mercantile Exchange Tok ...
Guidelines1
1.500A (September 04) 1 Appendix III GUIDELINES ON CONTINUING PROFESSIONAL DEVELOPMENT (CPD) ACTIVITIES WHAT IS CPD? The ever changing technical and professional environment of the Certified Public Ac ...
Guidelines1.500A
1.500A (September 04) 1 Appendix III GUIDELINES ON CONTINUING PROFESSIONAL DEVELOPMENT (CPD) ACTIVITIES WHAT IS CPD? The ever changing technical and professional environment of the Certified Public Ac ...
Module D (revised index and tables)_2
Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)_1
Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)
Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...
update262
i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...
qp-bd-ws-dec
QP Modules A & C (Dec 2013 intake) Updated as at 10 Oct 2013 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module C Class 1 CHK3A4101 Date Venue Start Time End Time ...
i2c-ifrs-sme-qa-2-4
18 April 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 27 May ...
PIG080715
Professional Interest Groups The HKICPA currently has five professional interest groups. The objectives of the interest groups are: 1. To provide an informal forum for members working in the same sect ...
pr_part4b
Press Releases/News Alerts, Press Releases Mar 27, 2019 New York, New York English Find more news & events related to: IESBA Keep Updated Get the latest news delivered to your inbox. IESBA Propose ...
update128
i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...
update230
1 Update No. 230 (Issued 27 June 2019) This Update relates to amendments to: Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration;Accounting Bulletin 5 Guidance for th ...
update095
i Update No. 95 (Issued 27 October 2010) Changes to Illustrative examples in HKSAs 1. Appendix 1 of HKSA 210 (Clarified) Agreeing the Terms of Audit Engagements is revised to align with the example in ...
update224
i Update No. 224 (Issued 18 January 2019) This Update relates to the issuance of Definition of a Business (Amendments to HKFRS 3 Business Combinations). An entity shall apply these amendments to busin ...
update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
update240
i Update No. 240 (Issued 29 June 2020) This Update relates to the publication of Annual Improvements to HKFRSs 2018-2020 and narrow-scope amendments to three HKFRS Standards. Document Reference and Ti ...
MPFA_consultation_paper
Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...
MPFA_consultation_paper
Consultation Paper on the Draft Code on Disclosure for MPF Investment Funds 2 February 2004 Hong KongTable of Contents Page INTRODUCTION................................................................ ...
pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
update164
Update No. 164 (Issued 24 January 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...
pn851
PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...
1549_16Mar2021_Redacted
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 ...
pn871
PN 871 (May 03) 1 PRACTICE NOTE 871 ENGAGEMENT TO REPORT ON COMPLIANCE WITH THE BILLING AND METERING INTEGRITY SCHEME OF OFTA (Issued May 2003; revised September 2004 (name change)) Contents Paragraph ...
update111
i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...
pn852
PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...
update083
i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...
update045
Update No. 45 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume IContents IReplace Contents Pages i and ii with revised Contents Pages i and ii. ...
130530_ppt
黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面,而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...
update 274
i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...