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593rd_190221

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File Type: pdf | Size: 273 KB

1 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 April 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wh ...

File Type: pdf | Size: 134 KB

mse4

Page 1 of 3 HKICPA & IAASB Roundtable discussion on EDs and Discussion Paper on "audits of less complex entities": SMPs local Date: 24 May 2019 Time: 9:00 – 11:30 Venue: HKICPA Board Roo ...

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PR_20200722_TC

1 香港會計師公會對一名會計師作出監管行動（香港，二零二零年七月二十二日）香港會計師公會就會計師江金裕先生（會員編號：A12551）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。江先生是香港上市公司金衛醫療集團有限公司（「該公司」）的前執行董事、合資格會計師及公司秘書。江先生作為董事有責任確保該公司遵從香港聯合交易所有限公司（「聯交所」）的《證券上市規則》（「上市規則」 ...

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alert39

1 Issue 39 (June 2021) Dear members and member practices New inspection regime for the Companies Register On 18 June, the Government gazetted updates to the Companies Ordinance introducing the new ins ...

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PR_20210624_EN

1 Hong Kong Institute of Certified Public Accountants settles regulatory proceedings involving two certified public accountants (HONG KONG, 24 June 2021) The Hong Kong Institute of Certified Public Ac ...

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candidate5

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File Type: pdf | Size: 1 MB

Hong Kong Parkview_HKICPA

Hong Kong Parkview offers a country club environment in 3,000 acres of Tai Tam Country Park, just 5-minute drive to the South Island Line and a 15-minute drive to Central, members and guests can enjoy ...

File Type: PDF | Size: 18 MB

PR_20190502_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 2 May 2019) A Disciplinary Committee of the Hong Kong Institute of Cer ...

File Type: pdf | Size: 167 KB

PR_20190801_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a corporate practice and two certified public accountants (practising) (HONG KONG, 2 August 2019) A Disciplinary ...

File Type: pdf | Size: 215 KB

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 ...

File Type: pdf | Size: 414 KB

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 ...

File Type: pdf | Size: 478 KB

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 ...

File Type: pdf | Size: 484 KB

1500P_13052021_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，二零二一年五月十三日）香港會計師公會轄下一紀律委員會，於二零二一年三月三十一日就執業會計師俞功成先生（會員編號：F04854）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。紀律委員會另命令由二零二一年五月十二日起吊銷俞先生的執業證書，並在24 個月內不向其另發執業證書。此外，紀律委員會命令俞先生須繳付紀律程序費用55,3 ...

File Type: pdf | Size: 449 KB

PR_20200520_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 May 2020) A Disciplinary Committee of the Hong Kong In ...

File Type: pdf | Size: 397 KB

PR_20200520_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，二零二零年五月二十日）香港會計師公會轄下一紀律委員會，於二零二零年四月八日就執業會計師勞雄欣先生（會員編號：A04520）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。紀律委員會命令由二零二零年五月二十日起吊銷勞先生的執業證書，並在24個月內不向勞先生另發執業證書。此外，紀律委員會命令勞先生須繳付罰款70,000港元及紀 ...

File Type: pdf | Size: 444 KB

AASC20221122

1 Minutes of the 404thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 22 November 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...

File Type: pdf | Size: 257 KB

StudentExpress_Dec2018

NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...

File Type: pdf | Size: 2 MB

TeacherExpress_Dec2018

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PR_1420P_Chin_R

1 香港會計師公會對一名執業會計師作出紀律處分（香港，二零二三年十月十七日）香港會計師公會轄下一紀律委員會，於二零二一年六月十日命令由二零二一年七月二十二日起吊銷執業會計師伍基林先生（會員編號：A02682）的執業證書，並在24個月內不向其另發執業證書。此外，紀律委員會命令伍先生須繳付紀律程序費用174,866港元。伍先生就紀律委員會的裁決提出上訴。上訴法庭於二零二三年五月駁回伍先生的上訴並於二零 ...

File Type: pdf | Size: 336 KB

PR_1196C_1235C_EN_revised

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 24 October 2023) A Disciplinary Committee of the Hong Kon ...

File Type: pdf | Size: 395 KB

AASC20231114

1 Minutes of the 412th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 November 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accoun ...

File Type: pdf | Size: 233 KB

iaptor

1 DRAFT – To be approved by the FRSC at the FRSC meeting in February Insurance Advisory Panel Terms of Reference Establishment of an Insurance Advisory Panel February 2018 1. HKFRS 17 Insurance Contra ...

File Type: pdf | Size: 147 KB

EN PR_1568PC_Press Release_r

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 15 November 2023) On 11 October 2023, a Disciplinary Committee of the ...

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candidate1

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AASC20240423

1 Minutes of the 416thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 23 April 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 329 KB

CPD Requirements and Compliance Audit

CPDRequirements 12 Statutory Requirement One of the statutory requirements for CPAmembership renewalObjectivesDevelop and maintain members’ professional competenceStrengthen public confidence andtrust ...

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CPD Requirements and Compliance Audit_v10

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HKAA_Member guideline_1121

香港汽車會香港汽車會香港汽車會會員服務會員服務HKAA HKAA HKAA Members mbers mbers mbers mbers ServiceService Service Service *須根據香港汽車會所訂規章提供，細則另有參考。本提供，細則另有參考。本會有權隨時修改服務條款及細則，無須另行通知。權隨時修改服務條款及細則，無須另行通知。權隨時修改服務條款及細則，無須另行通知。如有 ...

File Type: pdf | Size: 1001 KB

ed_ISA_550_570

March 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 550 (R ...

發布日期: 2007-03-19

File Type: pdf | Size: 497 KB

ed_ISA_550_570

發布日期: 2007-03-19

File Type: pdf | Size: 497 KB

Module D 6th Edition Learning Pack_Part 3

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發布日期: 2017-08-29

File Type: pdf | Size: 6 MB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

發布日期: 2004-05-28

File Type: pdf | Size: 308 KB

Budget proposals 2023-24_final

2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...

File Type: pdf | Size: 1 MB

update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

HKAS 12_2023

HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...

File Type: pdf | Size: 1 MB

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

hk(ifric)-int 18

Transfers of Assets from Customers HK(IFRIC) Interpretation 18 HK(IFRIC)-Int 18 Revised August 2010September 2018 Effective for transfers of assets from customers received on or after 1 July 2009 This ...

發布日期: 2019-03-25

File Type: pdf | Size: 207 KB

update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

發布日期: 2019-03-25

File Type: pdf | Size: 728 KB

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. ...

發布日期: 2019-03-25

File Type: pdf | Size: 431 KB

S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

發布日期: 2018-03-20

File Type: pdf | Size: 992 KB

DC Order 988F_ 12 Sep 2016

, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...

發布日期: 2016-10-06

File Type: pdf | Size: 524 KB

20141127_ETS_D_S4

Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...

發布日期: 2014-12-02

File Type: pdf | Size: 1 MB

ACCA

Page 1 of 18 Division 4 Financial Services Branch Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong 19 September 2014 September 2014 September 2014 S ...

發布日期: 2014-09-19

File Type: pdf | Size: 273 KB

26-11-13_Module_D_Essay

Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...

發布日期: 2013-12-06

File Type: pdf | Size: 700 KB

cef-fr-exam

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...

發布日期: 2013-07-18

File Type: pdf | Size: 238 KB

ed-deferred-tax

September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...

發布日期: 2010-09-10

File Type: pdf | Size: 172 KB

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593rd_190221

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PR_20190801_EN

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1500P_13052021_TC

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StudentExpress_Dec2018

TeacherExpress_Dec2018

PR_1420P_Chin_R

PR_1196C_1235C_EN_revised

AASC20231114

iaptor

EN PR_1568PC_Press Release_r

candidate1

PR_1196C_1235C_EN

EN PR_1568PC_Press Release

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AASC20240423

CPD Requirements and Compliance Audit

CPD Requirements and Compliance Audit_v10

HKAA_Member guideline_1121

ed_ISA_550_570

ed_ISA_550_570

Module D 6th Edition Learning Pack_Part 3

ssap31

Budget proposals 2023-24_final

update116

HKAS 12_2023

nas1224

hk(ifric)-int 18

update204

update045

S0202ndrunnerup

DC Order 988F_ 12 Sep 2016

20141127_ETS_D_S4

ACCA

26-11-13_Module_D_Essay

cef-fr-exam

ed-deferred-tax