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1556_SoftSkill_191004

1556_SoftSkill_191004 Dr. Harry Wong, FCPA, Founder, WYH International Consultancy Dr. Mark Lee Research Director, Asia Pacific Institute for Strategy Mr. Teddy Liu General Manager, Corporate & Ta ...

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1556_SoftSkill_191004

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1556_SoftSkill_191004

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Module D (5th edition)_Part 3

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cap50a

CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...

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cap50a

發布日期: 2007-06-26

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cap50a

發布日期: 2007-06-26

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t4c20

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...

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4c20

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reporteco

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...

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11clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...

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11mkr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...

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tb16

-1 -2006 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to fa ...

發布日期: 2006-07-26

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BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

發布日期: 2013-12-06

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ETS-FE

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JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

發布日期: 2017-11-23

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20130416_module_b_part1

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發布日期: 2013-05-06

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Module C Workshop 2

Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

發布日期: 2011-12-07

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gaa-fin-report

Getting to the Heart of the Issue Can Financial Reporting be made simpler and more useful? A report on research undertaken by the Global Accounting AlliancePage Foreword .............................. ...

發布日期: 2009-03-24

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IFAC_corporatecode_Dec08-Eng

廉政公署香港道德發展中心Hong Kong Ethics Development Centre, ICAC Professional Accountants in Business Committee International Good Practice Guidance Defining and Developing an Effective Code of Conduct for Organ ...

發布日期: 2008-12-08

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IFAC_corporatecode

Professional Accountants in Business Committee International Good Practice Guidance Defining and Developing an Effective Code of Conduct for Organizations Foreword All professional accountants, whethe ...

發布日期: 2008-05-09

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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 ...

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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 ...

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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 ...

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ETS-FE

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 pur ...

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1411 media alert (Eng)

1411 media alert (Eng) 1 A Plus media alert Dear editors and reporters: CPAs on Shanghai-Hong Kong Stock Connect The November issue of A Plus is out now, looking into how the stock connect scheme is s ...

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ed_isme

Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates Comments to be received by 9 August 2023 May 2023 Exposure Draft IFRS Sustainability ...

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List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

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212247 HKICPAEng ESSfinal version

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Eng Annual Report 2021

TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...

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HKICPA Annual Report 2022 Eng

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Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

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1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...

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1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...

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1397_MS_Workshop for Listing on HKEX_190709_grey

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Flyer_final_with speaker bio_v7

Page 1 of 7 About the conference With technology advancing at record rates, ensuring you have the skills for today’s IT and data management will be an advantage to your career advancement. With the ri ...

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Flyer_final_with speaker bio_v8_extend deadline

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Module 13_LP

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CP_DRule

DI IISSCCLLOSSUURREE RUULLEESS CONNSSUULLTTAATTI IIONN PAAPPEERR APRIL 2006 TABLE OF CONTENTS 1. Introduction 2. Background 3. Revisions to Existing Disclosure Requirements 4. Pillar 3 Disclosures Und ...

發布日期: 2006-06-06

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17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

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23

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2012-10-15

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HKICPA HK - Chapter 1 - Capital vs Revenue

Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...

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IB_cp

Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...

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Module 11_LP_Vol 2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3

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Module 11_LP_Vol 1

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Module 12_LP

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Module D 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

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Employer Toolkit Accounting

Employer Toolkit Accounting Accounting Accounting Acknowledgements Acknowledgements Acknowledgements Acknowledgements Acknowledgements The Hong KongThe Hong Kong The Hong KongThe Hong Kong The Hong K ...

發布日期: 2023-11-21

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ed_s2B

International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...

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Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

發布日期: 2015-03-13

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26

1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...

發布日期: 2015-11-16

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DP-ManagementComm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

發布日期: 2005-10-14

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IASB_Management_Comm

發布日期: 2005-10-14

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Annual Report 2024

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發布日期: 2024-11-19

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Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

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List of individuals, groups, undertakings and entities (Eng)

List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...

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ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...

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UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1

Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...

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Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

發布日期: 2015-03-13

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LPMD_6thEdition

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annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

發布日期: 2017-11-15

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annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

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ed_LCE

International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...

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Module D 6th Edition Learning Pack_Part 3

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發布日期: 2017-08-29

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Module D 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

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Module D (5th edition)_Part 1

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dp_rate

Discussion Paper DP/2014/2 September 2014 Comments to be received by 15 January 2015 Reporting the Financial Effects of Rate RegulationReporting the Financial Effects of Rate Regulation Comments to be ...

發布日期: 2014-09-16

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Module D (5th edition)_Part 3

cap50a

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11clr

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tb16

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20130416_module_b_part1

Module C Workshop 2

gaa-fin-report

IFAC_corporatecode_Dec08-Eng

IFAC_corporatecode

Module D (revised index and tables)_2

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Module D (revised index and tables)

ETS-FE

1411 media alert (Eng)

ETS-FE

ed_isme

List of individuals, groups, undertakings and entities (Chi)

212247 HKICPAEng ESSfinal version

Eng Annual Report 2021

HKICPA Annual Report 2022 Eng

Annual Report 2022 Eng

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

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1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190425

1397_MS_Workshop for Listing on HKEX_190709_grey

1397_MS_Workshop for Listing on HKEX_190709_grey

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23

HKICPA HK - Chapter 1 - Capital vs Revenue

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