搜尋結果

File Type: pdf | Size: 162 KB

subaup

1 29 March 2017 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Discussion Paper, Exploring the Demand for Agr ...

發布日期: 2017-03-30

Panelists_Report_Module_B__Jun_16__Final2

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發布日期: 2016-10-14

File Type: pdf | Size: 78 KB

letter of response to hkma consultation

6 May 2016 Our Ref.: M105799 By email and by post Ms. Carmen Chu, Executive Director (Banking Conduct), Hong Kong Monetary Authority, 55th Floor, Two International Finance Centre, 8 Finance Street, Ce ...

發布日期: 2016-07-21

File Type: pdf | Size: 228 KB

976r9_SET_StudentExpress_online

HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session ...

發布日期: 2016-06-13

File Type: pdf | Size: 637 KB

976r9_SET_TeacherExpress_online

HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES JULY 2016 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS (December 2016 /January 2017 session) is ...

發布日期: 2016-06-13

File Type: pdf | Size: 641 KB

976r6_SET_TeacherExpress_online

NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examina ...

發布日期: 2015-09-16

File Type: pdf | Size: 828 KB

ed_ifrs15

Exposure Draft ED/2015/2 May 2015 Comments to be received by 3 July 2015 Effective Date of IFRS 15 Proposed amendments to IFRS 15Effective Date of IFRS 15 (Proposed amendments to IFRS 15) Comments to ...

發布日期: 2015-05-18

File Type: pdf | Size: 149 KB

ed_ifrs15_1

發布日期: 2015-05-18

File Type: pdf | Size: 149 KB

sub_structure

Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 February 2015 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6 ...

發布日期: 2015-02-03

File Type: pdf | Size: 112 KB

sub-person

3 July 2013 By email and by post Our Ref.: C/CFC, M89774 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View ...

發布日期: 2013-07-08

File Type: pdf | Size: 490 KB

tfec-tiea

29 May 2013 By email (bc_07_12@legco.gov.hk) and by hand Your Ref.: CB1/BC/07/12 Our Ref.: C/TXP54, M89265 Hon Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amendment) Bill 2013 Legislati ...

發布日期: 2013-05-31

File Type: pdf | Size: 202 KB

ethics-suspected-illegal-act-lunch-forum

Seminar on Proposed Amendment to the Code of Ethics IESBA Exposure Draft on Responding to a Suspected Illegal Act 18 October 2012 YOUR HOSTS Ambrose Wong Manager, Standard Setting HKICPA 1 Simon Riley ...

發布日期: 2012-10-17

File Type: pdf | Size: 266 KB

IIRC_DP

Our Ref.: C/SIRAG Sent by email to dpresponses@theiirc.org 14 December 2011 International Integrated Reporting Council Dear Sirs, IIRC Discussion Paper: TOWARDS INTEGRATED REPORTING Communicating Valu ...

發布日期: 2011-12-14

File Type: pdf | Size: 112 KB

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 ...

發布日期: 2011-08-10

File Type: pdf | Size: 52 KB

ird-budget

23 May 2011 By fax (2121 0420) and by hand Your Ref.: CBI/BC/4/10 Our Ref.: C/TXG, M77351 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislativ ...

發布日期: 2011-05-25

File Type: pdf | Size: 103 KB

iaasb-4410

By e-mail 31 March 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...

發布日期: 2011-04-06

File Type: pdf | Size: 126 KB

fraa-14

1 Issue 14 (18 February 2011) Dear members, Preparation of accounting records and financial statements for an audit client Recent court judgment on a disciplinary action by the Institute On 29th June ...

發布日期: 2011-02-18

File Type: pdf | Size: 107 KB

IR_ICAEW_background_1

Inspiring com The ACA It’s how we say success in over 160 countries around the world In cooperation withA CEO WELCOME Dear Colleague Since 2004, when the Institute of Chartered Accountants in England ...

發布日期: 2010-02-05

File Type: pdf | Size: 6 MB

frscmm-dec

1 Minutes of the 177th meeting of the Financial Reporting Standards Committee held on Tuesday, 1 December 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

發布日期: 2010-01-07

File Type: pdf | Size: 221 KB

ED_IFRIC9andIFRIC16_Amendments

Exposure Draft ED/2009/1 January 2009 Post-implementation Revisions to IFRIC Interpretations Proposed amendments to IFRIC 9 and IFRIC 16 Comments to be received by 2 March 2009Exposure Draft POST-IMPL ...

發布日期: 2009-01-30

File Type: pdf | Size: 139 KB

ED-IFRIC9nIFRIC16

發布日期: 2009-01-30

File Type: pdf | Size: 139 KB

IC-ISA210and710

By e-mail 24 April 2008 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14t ...

發布日期: 2008-04-25

File Type: pdf | Size: 137 KB

ed-pn900

August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...

發布日期: 2005-08-11

File Type: pdf | Size: 346 KB

ed-pn900

發布日期: 2005-08-11

File Type: pdf | Size: 346 KB

bsr-a2

Section 1 Personal Particular For Office Use Only IR RR AN ________________ RN _________________ RD //Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename Name (Chinese) Date of Bi ...

發布日期: 2005-06-30

File Type: pdf | Size: 326 KB

sas160

SAS 160 (December 00) 1 STATEMENT OF AUDITING STANDARDS 160 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning b ...

發布日期: 2005-06-23

File Type: pdf | Size: 142 KB

05

Cover Story 18 THE HONG KONG ACCOUNTANT DECEMBER 2004 Proposed legislation drafted by the Law Society of Hong Kong with the support of the HKICPA, would, for the first time, allow firms in the territo ...

發布日期: 2004-12-20

File Type: pdf | Size: 75 KB

SPEECH to HKICPA-17-11-04_291104

Index to the Speech delivered by the Registrar on 17 November 2004 Paragraphs Contents1 Basis of Procedural Guides 2 Backlogs 3 Initiation of the proceeding and subsequent communication 4 Vetting the ...

發布日期: 2004-11-29

File Type: pdf | Size: 109 KB

KC Tsang 31-Aug-04

-----Original Message-----From: K. C. Tsang & Co. Sent: Tuesday, August 31, 2004 3:44 PM To: P.T. Comment Letter Subject: SME-Comments on GSBWG's proposals 31 August 2004 To: Technical Directo ...

發布日期: 2004-11-23

File Type: pdf | Size: 171 KB

D10

IFRIC DRAFT INTERPRETATION Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment International Financial Reporting Interpretations Committee IFRIC Comm ...

發布日期: 2004-11-10

File Type: pdf | Size: 75 KB

apps04-08

P:\IT\HKSA WebSite Updating\recent\2178 Eva AS training\AS update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised ...

發布日期: 2004-09-07

File Type: pdf | Size: 716 KB

listing_regulation

BY FAX AND BY POST (2861 1494) Our Ref.: C/CGP, M24842 14 January 2004 Financial Services Branch, Financial Services and the Treasury Bureau, 18/F Admiralty Centre Tower I, 18 Harcourt Road, Hong Kong ...

發布日期: 2004-01-14

File Type: pdf | Size: 345 KB

04b

Cover Story 32 THE HONG KONG ACCOUNTANT AUGUST 2003 Once upon a time it was thought that it was virtually impossible to sue an accounting practice for negligence. Like all wishful thinking, this notio ...

發布日期: 2003-08-21

File Type: pdf | Size: 100 KB

copyright_bill2003

-1 -Our Ref.: C/EPLM 28 June 2003 Hon. Sin Chung-Kai Chairman of the Bill Committee on the Copyright (Amendment) Bill 2003, Room 601, 6/F Citibank Tower 3 Garden Road Central, Hong Kong. Dear Sir, Cop ...

發布日期: 2003-07-09

File Type: pdf | Size: 101 KB

reits

-1 -URGENT BY FAX AND BY HAND (2877 0318) Our Ref.: C/AASC, M20030 11 June 2003 Investment Products Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Ro ...

發布日期: 2003-06-20

File Type: pdf | Size: 109 KB

110603

發布日期: 2003-06-12

File Type: pdf | Size: 44 KB

030502

-1 -Our Ref.: C/ITC, M11186 3 May 2002 Mr. Alan Siu, Deputy Secretary for Information Technology and Broadcasting Information Technology and Broadcasting Bureau, 1/F-2/F, Murray Building, Garden Road, ...

發布日期: 2003-03-03

File Type: pdf | Size: 80 KB

ssap31qarm

48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...

發布日期: 2002-04-11

File Type: pdf | Size: 29 KB

SFBILLs165 FINAL280700

-1 -28 July 2000 HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION DRAFT SECURITIES & FUTURES BILL (SECTION 165) ACCESS TO AUDITORS’ WORKING PAPERS Preliminary 1. This paper sets out comments in respect ...

發布日期: 2000-07-29

File Type: pdf | Size: 18 KB

SFBILLs165 FINAL280700

發布日期: 2000-07-29

File Type: pdf | Size: 18 KB

SEHK-gem

-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...

發布日期: 2000-07-11

File Type: pdf | Size: 72 KB

SEHK-gem

發布日期: 2000-07-11

File Type: pdf | Size: 72 KB

SEHK-ch17

-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...

發布日期: 2000-07-10

File Type: pdf | Size: 70 KB

SEHK-ch17

發布日期: 2000-07-10

File Type: pdf | Size: 70 KB

gpfr-q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 20-Feb-2004 General Purpose Financial Reporting in Hong Kong Page 1 of 6 General Purpose Financial Reporting in Ho ...

File Type: pdf | Size: 241 KB

Module D (Jun 13)_Question

Module D (Jun 13)_Question Module D (June 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 87 KB

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 127 KB

TT League_circular (8)

TT League_circular (8) Table Tennis League Come and join the Table Tennis League! With a view to promoting table tennis among interest group members and allowing players of different levels to play to ...

File Type: pdf | Size: 250 KB

TT League_circular (9)

TT League_circular (9) Table Tennis League Come and join the Table Tennis League! With a view to promoting table tennis among interest group members and allowing players of different levels to play to ...

File Type: pdf | Size: 251 KB

Merged Certificate of Merit

HKICPA Accounting and Business Management Case Competition 2019-20 Level 2 Competition Awardees List -Certificate of Merit School name Team Leader Team Member 1 Team Member 2 Team Member 3 Team member ...

File Type: pdf | Size: 460 KB

EC20220615

1 Minutes of the 250th meeting of the Ethics Committee held on Wednesday, 16 March 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul Chan M ...

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FE (Jun 17) Paper II_Question

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File Type: pdf | Size: 203 KB

Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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File Type: pdf | Size: 235 KB

Module B (Dec 2017)_Answer

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File Type: pdf | Size: 216 KB

MPS_C_PartI

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File Type: pdf | Size: 265 KB

extmins

Page 1 of 4 Summary of meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 29 April 2020, Wednesday Time: 9:30 a.m. – 12:00 noon Venue: Boardroom, 37/F., Wu Chung House, 213 Q ...

Decision on sanctions and costs_0633C_0646C_0861C_15 Nov 2018

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Proceedings No: D-, 1-0633C/D-, 1-0646C/D-, 3-086, C The Registrar of the Hong Kong I ...

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Sample of Development Commitment

1 Development Commitment between Qualification Programme ("QP") Student and Authorized Employer ("AE") Section 1 – Purpose of this Development Commitment Pursuant to the Practical ...

File Type: pdf | Size: 465 KB

rt_issa5r

Response Template forEXPOSURE DRAFT OF Proposed ISSA 5000, General Requirements for Sustainability Assurance EngagementsGuide for RespondentsComments are requested by December 1, 2023. Note that reque ...

File Type: docx | Size: 109 KB

rt_issa5

ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...

File Type: pdf | Size: 504 KB

rt_issa5

File Type: pdf | Size: 504 KB

COEr22_discard310

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...

File Type: pdf | Size: 4 MB

update183

i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...

File Type: pdf | Size: 485 KB

dp1_goodwill

IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...

hksa26015

HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017, January 2019, September 2019, July 2020, January 2021, December 2021 Communication with Those Charged with Governance Hong Kong ...

File Type: pdf | Size: 657 KB

hksa26015

File Type: pdf | Size: 657 KB

Update 276

i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...

File Type: pdf | Size: 5 MB

3097sa260

HKSA 260 (Revised) Issued August 2015; revised January 2016, June 2017 January 2019, September 2019, July 2020, January 2021 December 2021, May 2022, January 2024, June 2024* Communication with Those ...

File Type: pdf | Size: 660 KB

hkfrs12

Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

發布日期: 2016-09-12

Module C Supplement 20162

發布日期: 2016-09-12

Module C Supplement 20162

發布日期: 2016-09-12

File Type: pdf | Size: 886 KB

30919sa705

MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...

COErevised18

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...

File Type: pdf | Size: 4 MB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

發布日期: 2018-02-13

File Type: pdf | Size: 855 KB

pn830

PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...

發布日期: 2005-01-05

ED2_Basic

Basis for Conclusions on Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF ...

發布日期: 2002-10-21

File Type: pdf | Size: 498 KB

update043

Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...