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temp-HKICPA_SR-EN_N_Sep06

CPA Qualification Programme Module Enrolment Form September 2006 Intake (Enrolment Deadline: 11 August 2006) Incorporated by The Professional Accountants Ordinance, Cap 50 Form: SR-E1 (21-2006) I. Ple ...

發布日期: 2006-07-04

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temp-HKICPA_SR-EN_N_May06

發布日期: 2006-06-27

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sas520

SAS 520 (July 97) 1 STATEMENT OF AUDITING STANDARDS 520 USING THE WORK OF AN EXPERT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs In ...

發布日期: 2005-06-30

File Type: pdf | Size: 25 KB

national_security_bill

-1 -Note on National Security (Legislative Provisions) Bill Objective of the Bill To make provisions to amend the Crimes Ordinance (Cap.200), the Official Secrets Ordinance (Cap.521) and the Societies ...

發布日期: 2003-04-24

File Type: pdf | Size: 24 KB

Module B (Jun 11)_Question

Module B (Jun 11)_Question Module B (June 2011 Session) Page 1 of 8 CASE Television manufacturing is a highly competitive industry which procures a lot of parts and components. New models with various ...

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Module C (Dec 11)_Question

Module C (Dec 11)_Question Module C (December 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 114 KB

SRCom_OperationManual

1 Last update: May 2019 Sports and Recreation Committee Operation Manual 1. Introduction The operation manual is intended to lay down the framework for all the sports and recreational activities overs ...

File Type: pdf | Size: 48 KB

lce_tres

1 ED-ISA FOR LCE: RESPONSE TEMPLATE August 2021 OPTIONAL RESPONSE TEMPLATE: PROPOSED ISA FOR LCE Guide for Respondents • The International Auditing and Assurance Standards Board (IAASB) has published ...

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Panelists_Report_Mod_B_(Dec_17)_Final

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1268F_DC order_5 Nov 2018

IN T}us MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33( ...

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Precautionary measures at exam centres (Dec 2022 session - Hong Kong)

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發布日期: 2022-11-07

sub_ partc

1 Our Ref.: C/EC 25 April 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, I ...

發布日期: 2017-05-05

File Type: pdf | Size: 44 KB

DC Order_ D-13-0851C

IN THE MATTER OF A Complaint made under sections 34(I)(a) and 34(, AAA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Before a Disciplinary Committee of the Hong Kong Institute of Certif ...

發布日期: 2016-09-26

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911F_Order_28 Oct 2015

Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...

發布日期: 2015-11-30

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911F_Order_28 Oct 2015

Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...

發布日期: 2015-11-30

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Outstanding Performance_1

1 HKICPA Accounting & Business Management Case Competition 2014-2015 Secondary School Group – Level 2 Awardees List – Certificate of Outstanding Performance School Name (English) Team Leader Membe ...

發布日期: 2015-03-30

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sf-tiea-fstb-1203

By Fax (2179 5848) & By Hand 3 December 2014 Our Ref.: C/TXP, M97669 Your Ref.: TsyB R 183/800-1-1/0 (C) Ms. Shirley Kwan Financial Services and the Treasury Bureau 24/F, Central Government Office ...

發布日期: 2015-02-03

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pc-business-assurance

(Revised August 2013) Paper PC-Business Assurance Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Business Assurance Not ...

發布日期: 2013-08-28

File Type: pdf | Size: 83 KB

qp-mod-b-n-d-v4

Disclaimer: 1. All topics covered in the MPS are published in the QP Candidate Learning Pack. 2. Speakers who deliver the seminars are not involved in the QP examination setting process. 3. The MPS is ...

發布日期: 2010-03-18

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A-M&C

A-M&C 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that l ...

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O-M&C

O-M&C 1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that l ...

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M(CM)-M&C

M(CM)-M&C The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that ...

File Type: pdf | Size: 90 KB

Godiva_form

HKICPA Members Mid-Autumn Order Form Discount Policy Enjoy 20% discount upon purchase of HK1,500 Enjoy 25% discount upon purchase of HK6,000.00 Minimum Order Amount : HK500 net (after discount) ** Dis ...

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Workshop Topics Module C Workshop 2 (December 2017)

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Workshop Topics Module C Workshop 2 (June 2018)

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fs_bcucc20

Business Combinations under Common Control—At a glance November 2020 What is a business combination under common control? The transfer of a business from one company within a group to another. What pr ...

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IT JobAd - AP_P - Contract - 20210520_2

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the preeminent body of top-tier accountants that leads and serv ...

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IT JobAd - AP_P 20220325

The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and ser ...

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IT - AP - Contract_MAY2021

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APIT

The Hong Kong Institute of Certified Public Accountants is recognized globally as the pre-eminent body of top-tier accountants that leads and serves businesses and the public interest of Hong Kong. At ...

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Part 9

Consequences of the directors of a partially owned subsidiary of another body corporate missing the Answer Before 1 February 2019, if the directors miss the “six months before the year-end” deadline, ...

發布日期: 2019-04-18

update216

i Update No. 216 (Issued 28 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...

發布日期: 2019-03-25

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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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update073

Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...

發布日期: 2019-03-25

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COEr2312c

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 2 ...

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CO-rewrite - non transitional QA

Part C Preparation of financial statements General Issues Part C – Preparation of financial statements (General Issues) Last revision date: July 2019

發布日期: 2019-04-18

MPS_Module D_Part 1_Upload_V1

EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...

發布日期: 2016-04-21

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hksqc1

Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1* Iss ...

發布日期: 2006-08-01

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MPS_Module D_Part 1_Upload_V1

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Module 14_LP

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smefrf-frs

2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...

發布日期: 2005-03-02

File Type: pdf | Size: 743 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 ...

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hkas24revised

HKAS 24 Revised March September 2022 Related Party Disclosures Hong Kong Accounting Standard 24 RELATED PARTY DISCLOSURES Copyright 2 HKAS 24 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of C ...

發布日期: 2019-03-25

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Module A (5th edition)_Part 1

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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

IC13_14_15Q_20July2018_edited

IN THE MATTER OF Proceedings No: D-03-1C, 3Q D-03-1C, 4Q and D-03-IC, 5Q Complaints made under section 42C(, ) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Mr. Kwok Chee Tack (F00769) 1 ...

發布日期: 2018-07-23

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20130513_module_a_case

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發布日期: 2013-05-31

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ED_Amend-to-IAS24

December 2008 EXPOSURE DRAFT Relationships with the State Proposed amendments to IAS 24 Comments to be received by 13 March 2009Exposure Draft RELATIONSHIPS WITH THE STATE (Proposed Amendments to IAS ...

發布日期: 2008-12-09

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ConsultationPaper_FR

1 26 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA CONSULTATION PAPER ON FINANCIAL REPORTING BY PRIVATE COMPANIES Comments to be received by 30 September ...

發布日期: 2008-05-28

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I2C-CP-FR

發布日期: 2008-05-28

File Type: pdf | Size: 135 KB

Statement of Protocol Final20190926

1 Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 1. Introduction 1.1 This Statement of Protocol is entered ...

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ed_itr

International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...

File Type: pdf | Size: 204 KB

form-r7

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR THE INSOLVENCY SPECIALIST DESIGNATION For Office Use Only Name: ( ...

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adm_asfrs7

Amendments to HKAS 7 and HKFRS 7 Issued July 2023 Effective for annual reporting periods beginning on or after 1 January 2024 Supplier Finance Arrangements Amendments to HKAS 7 and HKFRS 7 SUPPLIER FI ...

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hk(ifric)-int22

HK(IFRIC)-Int 22 Revised August 2020August 2022 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 ...

發布日期: 2019-03-25

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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

ETS_Module_A

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 purposes and sho ...

發布日期: 2016-05-27

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ETS_Module_A

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發布日期: 2016-05-27

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ssap15

SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...

發布日期: 2004-05-28

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HKIFRICInt 222023

HK(IFRIC)-Int 22 Revised August 2022May 2024 HK(IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration FOREIGN CURRENCY TRANSACTIONS AND ADVANCE CONSIDERATION Copyright 2 HK ...

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Module B 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

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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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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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Module B 6th Edition pages 312 and 316 error

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發布日期: 2019-02-15

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aptitude-test-form

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST (June 2015 Session) ENTRY FORM IMPORTANT : -Please read the Notes carefully before completing this Form. -Persona ...

發布日期: 2015-02-02

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fee-schedule

Fee Schedule For Sessions offered in year 2015 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

發布日期: 2015-01-27

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PAIB150213

About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

發布日期: 2015-01-26

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PAIB150213

About the topic The next PAIB forum will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

發布日期: 2015-01-26

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PAIB150205-13

About the topic The next PAIB forums will explain the International Ethics Standards Board for Accountants ("IESBA") exposure draft ("ED") on Proposed changes to Part C of the Code ...

發布日期: 2014-12-24

File Type: pdf | Size: 225 KB

fee-schedule-old

Fee Schedule For Sessions offered in year 2014 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute First Subscription 4 ...

發布日期: 2014-03-26

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examMatter

發布日期: 2009-08-28

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IIG_Info_Sheet

-Page 1 -INSOLVENCY INTEREST GROUP (IIG) INFORMATION SHEET HISTORY The Insolvency Interest Group (IIG) was set up by the Hong Kong Institute of Certified Public Accountants in March 1987 as an informa ...

發布日期: 2007-07-16

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calendar

June 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 18 19 20 25 26 27 1 2 Modules B & D – 1st workshops Q Exam Assistance Course for Mod ...

發布日期: 2006-05-25

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HKAB 27-Aug-04

THE HONG KONG ASSOCIATION OF BANKS j&ff. Room5 25,5 /F.,P rince'sB uilding,C entral,H ongK ong Wq:tJft*T*Ll:5.525.': Telephone2: 521 1160,25211 169F acsimile:2 8685 035 m : 25211 160,25211 ...

發布日期: 2004-09-08

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interpretation08

Interpretation 8 (April 2000) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 8 Presentation of financial s ...

發布日期: 2004-05-28

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10Corporate Governance

Hong Kong Society of Accountants • Corporate Governance Statement 58 Responsibilities of Council The objects of the Society are stipulated in section 7 of the Professional Accountants Ord ...

發布日期: 2002-11-15

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07-Corporate

Corporate Governance Statement !"#Hong Kong Society of Accountants !"# 67 Responsibilities of Council The objects of the Society are stipulated in section 7 of the Professional Accountants O ...

發布日期: 2000-11-24

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Fee Schedule (2016)

Fee Schedule (2016) Fee Schedule For Sessions offered in year 2016 First Registration 450 a: A one-off fee payable only at the submission of application for registration as a student of the Institute ...

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PTI TC v2

www.the-pti.com customer@the-pti.com Page 1 of 2 About PTI A premiere training, consulting co. & Authorised Sole Distributor of Simplilearn (1 of the major online tech training cos globally) for ...

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hkfrs17

HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update247

Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...

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qpchina_110407SC

QP 1 QP QP 3 QP QP QP QP QP QP 5 QP QP 7 QP 6 QP 6 6 12 2 18 QP 4 QP 3 QP 9 A B C ...

發布日期: 2011-11-03

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Financial reporting issues

Part C Disclosures in annual reports for financial years beginning on or after 3 March 2014 Part C – Disclosures in annual reports for financial years beginning on or after 3 March 2014 (e.g. financia ...

發布日期: 2019-04-23

i2c_ab3

Page 1 of 2 25 November 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF REVISED ACCOUNTING BULLETIN 3 GUIDANCE ON DISCLOSURE ...

發布日期: 2016-11-25

File Type: pdf | Size: 707 KB

CG Guide_Full version

A Guide on Better Corporate Governance DisclosureThe Institute would like to thank the convenor, deputy convenor and members of the Corporate Governance Working Group of the Professional Accountants i ...

發布日期: 2014-06-12

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IASB-ED05

Exposure Draft ED 5 INSURANCE CONTRACTS Comments to be received by 31 October 2003ED 5 INSURANCE CONTRACTS Copyright IASCF 2 ED 5 Insurance Contracts is published by the International Accounting Stand ...

發布日期: 2003-07-04

File Type: pdf | Size: 233 KB

AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

發布日期: 2017-10-26

File Type: pdf | Size: 6 MB

ed_ias12

Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...

發布日期: 2014-08-20

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20130604_module_b_essay_1

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發布日期: 2013-06-04

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20130604_module_b_essay

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發布日期: 2013-06-04

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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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

D-16-1225P_DC order_edited

BETWEEN IN THE MATTER OF The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D16-1225P Mr. Chan Kiri Cheong (A28137) Before a Disciplinary Conit ...

發布日期: 2018-05-28

File Type: pdf | Size: 477 KB

DC order_0875_2Mar2018_edited

. IN THE MATTER OF A Complaint made under section 34(f AAA) of the Professional Accountants Ordinance ('PAO") BETWEEN The Register of the Hong Kong Institute of Certified Public Accountants M ...

發布日期: 2018-03-02

File Type: pdf | Size: 283 KB

DC order_ D-15-1100H_11 Jul 2017_edited

IN THE MATTER OF A Complaint made under Section 341) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) ...

發布日期: 2017-08-08

File Type: pdf | Size: 372 KB

framework-consultation

1 Draft Proposed Framework for Independent Regulation of Listed Company Auditors A. Broad Principles for the reform 1. Key principles -Hong Kong’s auditor oversight regime should be benchmarked agains ...

發布日期: 2013-10-08

File Type: pdf | Size: 59 KB

state-guide-mar13

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; March 2013 Effective for CPD reporting periods beginning on or after 1 December 2013 CONTINUING P ...

發布日期: 2013-03-21

File Type: pdf | Size: 180 KB

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搜尋結果對於 "搜索引擎代理有哪几家咨询WeChat：4826193 搜索引擎登录,安宁市香港谷歌搜索引擎363,使用c" : 4601 - 4700 of 10626

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