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QP exam sharing forum_MB (revised)_Upload

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MC (Jun 2018) Question

MC (Jun 2018) Question Module C (June 2018 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and ...

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Module B (Jun 18)_Question

Module B (Jun 18)_Question Module B (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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pdf_subISRS4400

1 11 March 2019 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor, New York NY 10017 USA Dear Sirs, IAASB Exposure Draft, Proposed ISRS 4400 (Revised), ...

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20150514_ETSI_D

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Module C_Part 2_Finalized

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TechWatch205

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 ...

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TechWatch206

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alert32a

1 Issue 32 (February 2020) Dear members, Impact of Coronavirus Outbreak on Audits and Auditors The coronavirus outbreak has brought challenges to almost all entities in various areas, including human ...

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1294P_Ng_18JUNE2019_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 Cornmittee of the Hong Kong Institute of Cer ...

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IC22Q_DC order_29 Aug 2019_Redacted

. IN T}IE MATTER OF A Complaint made under section 42C(I) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN fullnvestigation Coriumittee of the Hong Kong Institute of C ...

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1526C_DC Order_edited_Redacted

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Proceedings N ...

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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 ...

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Hong Kong Law

(Revised in January 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG LAW Aims This paper aims at testing candidates’ awareness of the overall legal framework in which busi ...

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639th_19 October 2022

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StrategicPlan2023

Introduction 2 I Strategic Plan 2023 The annual review of the Strategic Plan has been undertaken by Council and it has been updated and refined based on a number of key factors and considerations. Man ...

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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 ...

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StrategicPlan2023

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AT - Hong Kong Law

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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 ...

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rt_issa5

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GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...

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GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for

GOLDEN CONCEPT AW Series 7 Series 8 Bracelet Straps Order Form for GOLDEN CONCEPT No. Ref. Image (Series 7) GC Item no. (Series 7) Retail Price (HKD) Less 15% Qty Sub Ttl Grand Ttl 1 WC-SP41-SL-BK 5,5 ...

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PDI flyer

PDIA2023a_Fullset

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IAS1_Amendment

March 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 1 Presentation of Financial Statements A Revised Presentation Comments to be received by 17 July 2006 International Accounting Standards BoardEx ...

發布日期: 2006-03-04

File Type: pdf | Size: 780 KB

ED-IAS1-FS

發布日期: 2006-03-04

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eqs

1 Practice Review Self-assessment Questionnaire Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be completed and s ...

發布日期: 2018-04-25

File Type: pdf | Size: 341 KB

sub-co-rewrite

By email and by post 16 November 2012 Our Ref.: C/CB, M85964 Financial Services and the Treasury Bureau 15th Floor, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Public Consultation o ...

發布日期: 2012-11-19

File Type: pdf | Size: 236 KB

update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

發布日期: 2019-03-25

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pn810_2ed20

3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...

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ed_240r

International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...

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glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised September 2022May 2024 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2023) COPYRIGHT Copyright 2 ...

發布日期: 2022-09-26

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hksa700cfd

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 HKSA 700 Issued September 2009; revised July, October 2010, June 2014*, September 2014* Effective for audits ...

發布日期: 2019-03-25

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glossaryfr

Glossary of Terms Relating to Hong Kong Financial Reporting Standards Glossary Revised December 2020September 2022 Effective upon issue GLOSSARY OF TERMS Copyright 2 GLOSSARY (2022) COPYRIGHT Copyri ...

發布日期: 2019-03-25

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ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

發布日期: 2010-12-08

File Type: pdf | Size: 395 KB

ed_isa220

International Standard on Auditing Proposed International Standard on Auditing 220 (Revised) Quality Management for an Audit of Financial Statements Exposure Draft February 2019 Comments due: July 1, ...

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Eng_Financial_statements_2019

AUDITOR’S REPORT AND FINANCIAL STATEMENTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THE HKICPA TRUST FUND THE HKICPA CHARITABLE FUND 4748 Hong Kong Institute of Certified Public Accountants ...

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hkas40

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2020 2022 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

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exp_issa5r

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

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exp_issa5

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exp_issa5

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HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

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Shangri-La 2023 Sep Flyer

香格里拉中秋月餅及禮物籃Summer Palace Red Bean Paste with Rare 80-year DriedTangerine Peel Collector's Gift Box (8 pieces)夏宮珍品八十年陳皮豆沙月餅收藏禮盒(八件裝)Original Price 原價: HKD1,328 /Discount Price 優惠價: HKD1,062.4ISLAN ...

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update081

i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...

發布日期: 2019-03-25

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frs-refresher-course

1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

發布日期: 2012-07-27

File Type: pdf | Size: 11 MB

dp-IIRC

TOWARDS INTEGRATED REPORTINGCommunicating Value in the 21st CenturyContents About this Discussion Paper 1 Summary 2 What is Integrated Reporting? Why do We Need Integrated Reporting? An International ...

發布日期: 2011-09-09

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ed-insurance-contracts-standard

July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...

發布日期: 2010-07-30

File Type: pdf | Size: 415 KB

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

File Type: pdf | Size: 861 KB

IASB_Management_Comm

發布日期: 2005-10-14

File Type: pdf | Size: 861 KB

E&Y 30-Aug-02

E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...

File Type: pdf | Size: 7 MB

54022

Auditing Accounting Estimates and Related Disclosures Hong Kong Standard on Auditing 540 (Revised) HKSA 540 (Revised) Issued December 2018; revised January 2021, December 2021, May 2022, March 2023, J ...

File Type: pdf | Size: 565 KB

SpecialistProgTaxationFlyer2024_Full Set

www.hkicpa.org.hk Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax The two professional diplomas in taxation introduced by the Institute, namely, Professional Diploma in China ...

File Type: pdf | Size: 5 MB

update193

i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

update149

i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

hksae3000

Assurance Engagements Other Than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 HKSAE 3000 Issued October 2004, revised March 2014 Effective for ...

發布日期: 2019-03-25

File Type: pdf | Size: 177 KB

hkas18

Revenue Hong Kong Accounting Standard 18 HKAS 18 Revised May 2014September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied for annual repo ...

發布日期: 2019-03-25

File Type: pdf | Size: 288 KB

ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006Revised September 2024 Effective upon issuance Accounting Guideline 7 PREPARATION OF PRO FORM ...

發布日期: 2019-03-25

File Type: pdf | Size: 245 KB

ETS_Module B

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發布日期: 2017-11-15

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ED-ManagementCommentary

Exposure Draft ED/2009/6 June 2009 Management Commentary Comments to be received by 1 March 2010Exposure Draft MANAGEMENT COMMENTARY Comments to be received by 1 March 2010 ED/2009/6This exposure draf ...

發布日期: 2009-06-22

File Type: pdf | Size: 226 KB

IC-ISRE2400

October 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB CONSULTATION PAPER DEVELOPED BY NATIONAL AUDITING STANDARD SETTERS Consultation ...

發布日期: 2008-10-16

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ag7

Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars AG 7 Issued March 2006 Effective for engagements where the investment circular is dated on or after 1 April 2006 Ac ...

發布日期: 2008-09-29

File Type: pdf | Size: 116 KB

Fifth_Long_Range_Plan

The Hong Kong Institute of CPAs boasts a long and distinguished heritage. Our organisation evolved from the Hong Kong Society of Accountants, established 1 January 1973. Legislation enacted in 2004 re ...

發布日期: 2007-03-20

File Type: pdf | Size: 530 KB

Fifth_Long_Range_Plan

發布日期: 2007-03-20

File Type: pdf | Size: 530 KB

HKFRS4extractIG

Insurance Contracts Extract from Revised Guidance on Implementing HKFRS 4 HKFRS 4 Revised IG Issued March 2006INSURANCE CONTRACTS 2 HKFRS 4 Revised IG Contents paragraphs EXTRACT FROM REVISED GUIDANCE ...

發布日期: 2006-03-24

File Type: pdf | Size: 299 KB

hksa545

AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES 1 ED/HKSA 545 HONG KONG STANDARD ON AUDITING 545 AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES (Effective for audits of financial statements for per ...

發布日期: 2004-11-16

File Type: pdf | Size: 159 KB

hksa545

發布日期: 2004-11-16

File Type: pdf | Size: 159 KB

ed-pn871

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 871 “Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA” Comments to be received by 15 ...

發布日期: 2003-01-23

File Type: pdf | Size: 393 KB

ed-pn871

發布日期: 2003-01-23

File Type: pdf | Size: 393 KB

ED1

Exposure Draft ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002ED 1 First-time Application of International Financial Reporting Sta ...

發布日期: 2002-07-30

File Type: pdf | Size: 127 KB

CAB_240300

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...

發布日期: 2000-08-29

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CAB_240300

發布日期: 2000-08-29

File Type: pdf | Size: 47 KB

MPS_Module A_part_1_(Delete P1-2)compressed

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pubforsale_coursenotes_May22

CONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL DEVELOPMENTCONTINUING PROFESSIONAL D ...

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MPS_Module+A_part_1_(Delete+P

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dttcy

Thinking Allowed Cryptocurrency: Financial reporting implicationsCryptocurrencies have attracted the attention of many. From individuals who are interested in Blockchain and related processing activit ...

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M11 Pilot Paper

Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...

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pubforsale_coursenotes_Aug21

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70122

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

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co23

STANDARD SETTING Financial reporting considerations for closing out 2023 FEBRUARY 20241 CONTENTS Introduction 2 I. Topical issues 3 1. The lingering impact of economic challenges and uncertainties on ...

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update231

1 Update No. 231 (Issued 29 July 2019) The following Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2019: HKFRS 16 Leases 'Plan Amendment, Curt ...

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tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

File Type: pdf | Size: 48 MB

HKAS 38_2023

Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 855 KB

hkfrs10

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update087

i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update185

i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

update 260

i Update No. 260 (Issued 22 April 2021) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii ...

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Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19073001 Language Cantonese Event name Bridge Gathering - July 2019 Enrolment restrictions HKICPA members only Contact Ms. Sharon Ngai at sharonng ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code OTHR19083101 Language Cantonese Event name Bridge Gathering - August 2019 Enrolment restrictions HKICPA members only Contact Ms. Sharon Ngai at sharon ...

pn620_2

COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...

發布日期: 2019-03-25

File Type: pdf | Size: 453 KB

1_101

1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...

發布日期: 2019-03-25

File Type: pdf | Size: 153 KB

update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

發布日期: 2019-03-25

File Type: pdf | Size: 929 KB

update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...

發布日期: 2019-03-25

File Type: pdf | Size: 275 KB

Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

發布日期: 2018-11-06

D-16-1208P_Serve Order_edited

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) ChariHoi Shing (A14998) Before a Disciplinary Committee of the Hong Kong Institute of Certifie ...

發布日期: 2018-02-09

File Type: pdf | Size: 739 KB

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

發布日期: 2015-08-05

File Type: pdf | Size: 326 KB

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搜尋結果對於 "如何解绑手机百度账号咨询WeChat：lgooxc 池州市seo是搜索引擎优化,32位谷歌浏览器" : 4501 - 4600 of 6191

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639th_19 October 2022

StrategicPlan2023

rt_issa5r

StrategicPlan2023

AT - Hong Kong Law

rt_issa5

rt_issa5

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2

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PDI flyer

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HKAS 40_2023

Shangri-La 2023 Sep Flyer

update081

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DP-ManagementComm

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E&Y 30-Aug-02

54022

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