Teaching_Kids_about_Money
Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...
RIF event (3
Recent Developments in the Life of a Liquidation - Part 1 Event code: SCPD19090302 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two semi ...
2018_Exam Review_Paper 2A
Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...
PoIG160420_Photography sharing session
Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between April and June for members who are photography enthusiasts. Field tr ...
20150904_Photography sharing sessions
Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between September and December for members who are photography enthusiasts. ...
20150904_Photography sharing sessions
Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between September and December for members who are photography enthusiasts. ...
PSS_Flyer_Photography sharing sessions Oct_Dec_2014_FULL
Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions which will be held between October, November and December for members who ar ...
clp
C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...
Past Events (2018)
Past Events (2018) Date Topic Nature of Activity 6 Dec 2018 US Tax Reforms and their Cross-border Impact on Taxpayers Seminar 4 Dec 2018 Transfer Pricing Series - Part 2: Separate Enterprise Principle ...
18x24
24小時攝影活動日及攝影日加油站作品分享會攝影工作坊只需一部簡單的數碼相機便可成為社區攝影師 「民間圖片資料庫」上載照片, 資源共享計劃簡介[ 18 X 24 全城起動齊齊拍]是首個覆蓋全港18區的大型社區攝影活動。透過社區攝影讓參加者可從多角度觀察自已身處的社區,以相片紀錄香港各區面貌及演變,共創社區藝術。計劃對象本區計劃主要為對社區攝影有興趣的人士參與,歡迎學校及團體報名。費用全免報名網址: ...
S090715AS
China Law Practice on “Processing Trade” and its Transformation Programme Code: Speaker Mr. Eric Ip Ming (葉明), P.R.China lawyer, Consultant of Beijing Kangda Law Firm’s Shenzhen office, holder of LL. ...
forYourInfo
For your information Prospective CPA Issue No. 47 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. May 2009 QP scholarships for year 2009 The Institute received a total of 51 nominati ...
021127c
-1 -致:新聞/財經版編輯零零年十月十七日(請即日賜刊) 股權支付之會計處理香港會計師公會(公會)的會計準則委員會(公會委員會)發表意見邀請函, 邀請各界就國際會計準則委員會(國際委員會)所發的徵求意見稿ED2「股權支付」(Share-based payment)發表意見,諮詢期至零零年月十五日止。是次的徵求意見稿所載的建議,旨在確保企業機構在其財務報表確認所有涉及股權支付的交易,按有關公平值基 ...
PartII_SFAS 157
November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...
DP-FairValueMeasurements-PII
November 2006 DISCUSSION PAPER Fair Value Measurements Part 2: SFAS 157 Fair Value Measurements Comments to be submitted by 2 April 2007 International Accounting Standards Board, 30 Cannon Street, Lon ...
ab4
AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...
update084
i Update No. 84 (Issued 10 May 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iv. Discard and replace page i and iv. Revise ...
i2c-ed-pn610
1 December 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF PRACTICE NOTE 610 GUIDANCE ON THE DETERMINATION OF REALISED PROFI ...
B - pre-seen 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
Case question 2008
Hong Kong Institute of CPAs – All Copyright Reserved 1 Qualification Programme (QP) Case Analysis Competition 2008 The Case It was June 2007 and Paul Tan was discussing with Board Chairman, James Yeun ...
TechWatch209
TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...
Programme Assessment Module Exemption Application Form
Programme Assessment Module Exemption Application Form HKICPA Qualification Programme (QP) AccreditationProgramme Assessment and Module Exemption Application Form(for assessment of Degree and Conversi ...
hk-int31
Revenue — Barter Transactions Involving Advertising Services HK(SIC)-Int 31 Revised May 2014September 2018 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretat ...
FE June 2016 Paper II Panelists Report_Final
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its-May-Jun
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Fee (each) Seminar HKICPA member or student: HK190 (online enrolment for HKICPA member: HK180) IA/HK ...
976r4_EandT_StudentExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
976r4_EandT_TeacherExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
flyer-final
HKICPA/ICAEW joint seminar -Cyber Security : What's New? Date Thursday, 11 September 2014 Time 1:00 p.m. – 2:00 p.m. (Registration starts at 12:30 a.m.) Venue Hong Kong Institute of CPAs, 27/F., W ...
cpd-briefing
1 Briefing Session on CPD Requirements Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong 2 Summary •Introduction •CPD Requirements •CPD Requirements for SD •3- ...
s130607f
Risk and Innovation (CIMA/HKICPA Joint Seminar) Programme Code: S130607F Embracing innovation while understanding and managing risk leads to long-term business growth. Companies that get this balance ...
ITIG111119_Paul Chan speech
1 "Cloud Computing – perspectives of professional accountants". 19 November 2011 Good morning! IT Interest Group Chair Vincent, Distinguished speakers, Friends, Ladies & Gentlemen…… 1. I ...
020619e
To: News/Business Editor 19 June 2002 (For IMMEDIATE RELEASE) PROPOSED IMPROVEMENTS TO STATEMENTS OF STANDARD ACCOUNTING PRACTICE The Hong Kong Society of Accountants (HKSA) Financial Accounting Stand ...
pii
P R O F E S S I O N A L I N D E M N I T Y I N S U R A N C E M A ST E R P O L I C Y WINDSOR HKSA PII MASTER POLICY BULLETINPIIB 6 March 2001A. RISK MANAGEMENT The auditors’ duty of care to shareholders ...
pii6
P R O F E S S I O N A L I N D E M N I T Y I N S U R A N C E M A ST E R P O L I C Y WINDSOR HKSA PII MASTER POLICY BULLETINPIIB 6 March 2001A. RISK MANAGEMENT The auditors’ duty of care to shareholders ...
ma-20120508-en
1 A Plus media alert Dear editors and reporters: Harvey Nichols goes global, but excludes China for now The May issue of A Plus, out now, talks to its CEO and Hong Kong CPA about the British luxury ho ...
exp-eng
Agenda Background FATF recommendations to accountants Professional bodies’ guidance for accountants regarding ML Hong Kong ordinances Customer due diligence (CDD) and recordkeeping for accounting prof ...
Financial Statements
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Financial Statements
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Flyer_final_191108181125
Page 1 of 3 Property, Infrastructure and Construction Interest Group Cocktail Reception Feng shui planning and architecture design With a desire to improve the relationship between humanity and the en ...
Flyer_final_191112142141
Page 1 of 3 Property, Infrastructure and Construction Interest Group Cocktail Reception Feng shui planning and architecture design With a desire to improve the relationship between humanity and the en ...
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...
ed_inducement
15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...
20121025_ModuleB_PartII
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aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
Compliance Annual Report 2018
2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...
312taxcoe07
Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Code Addressing Tax Planning and Related Services REVISIONS TO THE CODE ADDRESSING TAX PLANNING AN ...
Mem-1207_Issue3
Dear MBIG Member, In this issue of the MBIG Circular, we have: 2012 China National Economics Course (3 – 6 August 2012 in Shanghai)[New] MBIG seminar on Issues of and development in cross-border enf ...
Taxation
The two professional diplomas in taxation, namely, Professional Diploma in China Tax and Professional Diploma in Hong Kong Tax, are developed from the Advanced Diploma in Specialist Taxation programme ...
SgIG - ticket order
To: Members, Singing Interest Group (SgIG) From: Shirley Ko, Co-convenor of SgIG (opera/choir stream) Dear all, An Opera in Three Acts -Dr. Sun Yat-sen (HK premiere) The Singing Interest Group is orga ...
EF-WS_PRCTaxation_Apr-May09
Workshops on PRC Taxation (April – May 2009) 中國稅務工作坊(MCS-1 Event Code : PRCT090418) Enrolment Deadline: 6 April 2009 Operations & Finance Department Hong Kong Institute of CPAs 37th Floor, Wu Chun ...
candidate4
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SMP_AML_0619
Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Internal Policies, Procedures and Contro ...
bc-revenue
November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
160522_Geopark visit_1
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
160522_Geopark visit
Hong Kong Geopark Visit The Athletics Interest Group has organised a one-day boat trip to Tap Mun and Tung Ping Chau (塔門及東平洲) of the Hong Kong Geopark. This is a special educational guided tour (condu ...
PICIG150911
Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...
PICIG150911
Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...
featuredbooks-dec
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Cash Flow Books E-books E-journals Bo ...
class-action
1 Class Action Consultation Paper 集體訴訟諮詢文件10th May 2010 2010 年5月10日集體訴訟小組委員會Essential features of class action 集體訴訟的特徵1. Certification (核證制度). 2. Opt-out as default procedure (選擇退出為預設模式). 3. Keep ...
Important notice for candidates for Council election
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hksir400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
273400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
Easy Store offer till Sep 2024
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for The Hong Kong C ...
Easy Store offer till Dec 2024
貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...
Module 10
Qualification Programme Qualification Programme Qualification Programme Module 10 Business and Company Law Business and Company Law Business and Company Law Business and Company Law Business and Compa ...
techwatch118
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
techwatch118
TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...
C - pre-seen 20111
Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Easybi Limited Easybi background Easybi is a computer electronics manufacturer and trading company ba ...
hkicpa-cpe
2010 PROFESSIONAL DEVELOPMENT SERIES Led by top instructors, the Professional Development Series will help you grow your knowledge base and earn valuable CPD credits. With seminars on: · Internat ...
FE (Jun 16) Paper II_Answer
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FE (Jun 16) Paper II_Answer_1
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FE (Jun 16) Paper II_Answer_2
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Module 7
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
Module 7
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...
Module 8
Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...
competencies-framework-2
Competencies Framework 2 Key: S Supervised; I Independent; L Leader Practical Experience Framework Hong Kong Institute of CPAs 1 2. Competencies Framework 2.1 Technical Competencies Practical Exp ...
Module C (5th edition)_Part 2
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IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
newbooks-nov
1 New Books in Library New Books in Library New Books in Library New Books in Library New Books in Library (Nov 2010 2010) Audit and Assurance Audit and Assurance Audit and Assurance Audit and Assuran ...
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
Ren_FB Corporate Offers 2022 Aug Sep
Ren_FB Corporate Offers 2022 Aug Sep 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, ...
DC order -0584F_1
1 Proceedings No: D-11-0584F IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...
1
(I) Part B – Sample policies for sole practitioner with no staff Relevant sections in 2006 edition Relevant standards Key updates in 203 edition Managing professional risk (Monitoring compliance) HKS ...
2
(II) Part B – Sample policies for sole practitioner with staff Relevant sections in 006 edition Relevant standards Key updates in 013 edition 1 Managing professional risk (Monitoring compliance) HKSQC ...
sub_NAShkicpa
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 June 2020 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Aven ...
isadec22
Comparison between Hong Kong and International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements issued as at 31 December 2023 1 Title IAASB Equivalent Differe ...
eapp-oct-dec2012
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King’s Road, Quarry Bay, Hong Kong. F ...
consultancy-feb-may
Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or s ...
making-consultancy-jan-apr
Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Format Seminar Language English Fee HK430 for HKICPA member or student; and IA/HKIA ...
Certification authorities
Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...
08Report of the Council
Report of the Council for 2002 Annual Report 2002 • 19 The Council Report for 2002 covers the activities of the Council for the period from 31 October 2001 to 15 October 2002. Change of Co ...
2022
ESG news and developments Date Title 22 December 2022 FSDC report on the State of ESG in Hong Kong 20 December 2022 Cross-Agency Steering Group announces collaboration with CDP to enhance data availab ...
Blackout dates2016
201 6 Agent BlackAgent Black Agent Black Agent BlackAgent Black -out Dates out Datesout Datesout Dates 以下日子不設佣金回扣(只適用於香港/九龍/屯門 澳門線) Commission not available on the below mentioned sailing datesCommiss ...
40th-VideoContest
Hong Kong Institute of CPAs Four minutes stories for 40th anniversary video story contest The Institute’s 40 years of long and distinguished history is marked by a huge collection of stories. Some of ...
SMP120524
Background The Hong Kong Mortgage Corporation Limited ("HKMC") launched the SME Financing Guarantee Scheme ("Scheme") (中小企融資擔保計劃) in January 2011. The Scheme aims to help small and ...
newbooks-may
1 New Books in Library (May 2010) Auditing and Assurance Title /Author: Auditing : [a business risk approach] /Audrey A. Grambling, Larry E. Rittenberg, Karla M. Johnstone Publisher: Mason, OH : South ...
HKSA700_Auditor_Report_CHI
獨立核數師報告致甲有限公司股東(於香港註冊成立的有限公司)1 本核數師(以下簡稱「我們」)已審核列載於第. . . 至. . . 頁甲有限公司的財務報表,此財務報表包括於二零零. . . 年十二月三十一日的資產負債表與截至該日止年度的收益表、[權益變動表或已確認收益和費用支表]和現金流量表,以及主要會計政策概要及其他附註解釋。董事就財務報表須承擔的責任董事須負責根據香港會計師公會頒佈的香港財務報告 ...