搜尋結果

File Type: pdf | Size: 787 KB

Mem-060406_Issue4

內地業務關注組晚間研討會************** 題目：香港銀行如何協助企業在內地發展業務主講嘉賓：余學強先生東亞銀行總經理兼中國業務總部主管主席：杜冠文先生香港會計師公會內地業務關注組委員研討會內容：隨著內地與香港企業的跨境業務愈益頻繁，香港銀行扮演重要的橋樑角色，幫助香港企業進入內地市場和提供所需的金融服務。在世貿協議下，內地今年需全面開放銀行業務，有利香港銀行為企業提供進 ...

發布日期: 2006-04-06

Mem-060406

發布日期: 2006-04-06

File Type: pdf | Size: 787 KB

new_audit_standards

Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...

發布日期: 2004-12-20

File Type: pdf | Size: 197 KB

new_audit_standards

發布日期: 2004-12-20

File Type: pdf | Size: 197 KB

app04-09

Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 2 September 2004 to 31 December 2009 Name of ...

發布日期: 2004-10-25

File Type: pdf | Size: 130 KB

Appendices

137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...

發布日期: 2001-11-14

File Type: pdf | Size: 1001 KB

Module C (Dec 13)_Question

Module C (Dec 13)_Question Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 102 KB

Module B (June 12)_Question

Module B (June 12)_Question Module B (June 2012 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 ...

File Type: pdf | Size: 112 KB

Module D (May 10)_Question

Module D (May 10)_Question Module D (May 2010 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 argu ...

File Type: pdf | Size: 52 KB

Module C (Dec 13)_Question_1

Module C (Dec 13)_Question_1 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 106 KB

Module C (Dec 13)_Question_2

Module C (Dec 13)_Question_2 Module C (December 2013 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 103 KB

Circular_121215 (v2)

Circular_121215 (v2) Mini Bridge Tournament 2012 The last match of this year's mini bridge tournament will take place on Saturday, 15 December 2012. To compete for the Bridge Interest Group Trophy ...

File Type: pdf | Size: 195 KB

Circular_minibridge_131214 (rv)

Circular_minibridge_131214 (rv) Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tourna ...

File Type: pdf | Size: 191 KB

Circular_minibridge_140927 (rv)

Circular_minibridge_140927 (rv) Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tourna ...

File Type: pdf | Size: 175 KB

Mem-060524_Issue_9

File Type: pdf | Size: 816 KB

Take2 Health Limited_Take2 Prophecy Test for NPC patient leaflet

16 882 45 104 384 240 100 80 90 70 60 40 30 10 50 200 010203 05 04 Prophecy EB DNA 0.7%7 3.4%8 97.1%7 81.4%8 1-40%8, 9 42.9-92.7%8, 9 Hong Kong Cancer Registry. Le ...

File Type: pdf | Size: 3 MB

2021 Level 1 Case QuestionsChiFinal20211103

香港會計師公會會計及商業管理個案比賽2021-22(第一級別)卓悅控股有限公司（卓悅）及其附屬公司（下稱「集團」）是香港領先美妝及生活消費品零售集團，於2003年在香港聯合交易所有限公司主板上市（上市編碼：653）。卓悅現時於香港及澳門共設有27間零售門店。集團緊隨顧客不斷變化的喜好，於全球搜羅產品，滿足消費者的需求。目前集團提供超過4萬種商品，並獨家代理逾100個品牌，包括Suisse Rebo ...

File Type: docx | Size: 127 KB

PR_20200707_TC

1 香港會計師公會對一名會計師、一名執業會計師及一間執業法團作出紀律處分（香港，二零二零年七月七日）香港會計師公會轄下一紀律委員會，於二零二零年五月二十二日就會計師馮培漳先生（會員編號：F01100）、執業會計師李炳佳先生（會員編號：F03719）及天健（香港）會計師事務所有限公司（「天健」；執業法團編號：M0268）（統稱「答辯人」）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，對他們 ...

File Type: pdf | Size: 489 KB

Global Call_CPA membership tel-communication offer Apr 2022

銷售查詢/WhatsApp Sales enquiries : Contact: Rico Tse 9455 5523 Whatsapp: http://wa.me/85294555523 Email: rico.tse@globalcall.com.hk 優惠期至Valid Until : 30/Apr/2022 11/F, Li Po Chun Chambers, No. 189 Des Vo ...

File Type: pdf | Size: 2 MB

GZCF2016_ShadowCPAProgramme

香港会计师公会职业论坛2016（广州）「CPA影子计划」为什么要申请「CPA影子计划」？把握宝贵机会去体验大型会计师事务所的资深会计师的日常工作、了解机构运作和学习更多会计专业知识。你将有更大机会成为会计师事务所的新雇员！申请的理由？参加影子计划，同学们拥有以下机会：与资深会计师会面与理想雇主建立联系了解会计师的日常工作更理解事务所的运作如何申请？申请者需要在2016年3月21日 ...

發布日期: 2015-12-01

File Type: pdf | Size: 207 KB

Internship programme 2013 for Yuen Long District

11 March 2013 Dear members and member practices, Yuen Long District secondary school student internship programme 2013 The Hong Kong Coalition of Professional Services, of which the Institute is a mem ...

發布日期: 2013-03-19

File Type: pdf | Size: 33 KB

order-form-20111017

CPD on CD-Rom Order Form Please complete this order form together with your payment, and select the ordering and collection method in below box to purchase your CD-Rom: Submit the order form and coll ...

發布日期: 2011-07-18

File Type: pdf | Size: 119 KB

paib-1-2011

PAIB events held in the first quarter of 2011 Remarks: See the biographies of the speakers in the respective flyer of the events at the following links: Stock Exchange's Review of Financial State ...

發布日期: 2011-04-18

File Type: pdf | Size: 196 KB

2007

Date Subjects 31 December 2007 IAASB Exposure Drafts of proposed ISA 220 (Redrafted) Quality Control for an Audit of Financial Statements and ISQC 1 (Redrafted) Quality Control for Firms that Perform ...

發布日期: 2009-07-06

2007

Date Subjects 31 December IAASB Exposure Drafts of proposed ISA 220 (Redrafted) Quality Control for an Audit of Financial Statements and ISQC 1 (Redrafted) Quality Control for Firms that Perform Audi ...

發布日期: 2009-07-06

EF-YMSC090103

Young CPAs Talk – Mr. Tsang Chung Wing Global Financial Tsunami and Recession EEnnrroollmmeenntt FFoorrmm Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 2 ...

發布日期: 2008-12-04

File Type: pdf | Size: 182 KB

ISA706

1 By e-mail 30 November 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue ...

發布日期: 2007-12-07

File Type: pdf | Size: 53 KB

ISA705

發布日期: 2007-12-07

File Type: pdf | Size: 53 KB

S061116_form

Registration The admission fee for attending this evening seminar is HK200 and HK330 per person for Institute’s Member /International Affiliate (“IA”) /Student and Non-Member respectively. Application ...

發布日期: 2006-10-19

File Type: pdf | Size: 93 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 ...

File Type: xls | Size: 40 KB

update187

i Update No. 187 (Issued 16 August 2016) This Update relates to the issuance of Classification and Measurement of Share-based Payment Transactions (Amendments to HKFRS 2 Share-based Payment) Document ...

File Type: pdf | Size: 923 KB

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 ...

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 ...

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 ...

1648_C_AnnualReport2019

1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...

File Type: pdf | Size: 486 KB

ed-isa701_800

EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...

發布日期: 2005-07-09

ed-isa701_800

發布日期: 2005-07-09

File Type: pdf | Size: 486 KB

ed500

International Standard on Auditing Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft October 20 ...

File Type: pdf | Size: 841 KB

ed_5

Proposed Narrow Scope Amendments to: • International Standards on Quality Management; • International Standards on Auditing; and • International Standard on Review Engagements 2400 (Revised), Engageme ...

File Type: pdf | Size: 826 KB

hksa23015

Audit Documentation Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230 Sta ...

File Type: pdf | Size: 397 KB

hksa23015

File Type: pdf | Size: 397 KB

HKICPA Greater Bay Area Summit 2023

HKICPA Greater Bay Area Summit 2023 The Elite Gathering of Scholars and Leaders Promote Opportunities for the Development in GBA (Hong Kong, 20 November 2023) The Greater Bay Area is one of the most o ...

發布日期: 2023-11-20

hksa250cfd

Consideration of Laws and Regulations in an Audit of Financial Statements Hong Kong Standard on Auditing 250 HKSA 250 Issued July 2009; revised July 2010 Effective for audits of financial statements f ...

File Type: pdf | Size: 201 KB

DC order_0969_8Feb2018_edited

IN THE MATTER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) C'the PAO") and referred to the Disciplinary Committee under Section 33(a) of the P ...

發布日期: 2018-02-12

File Type: pdf | Size: 380 KB

1705_Summer Promotion

第一頁原價:1,098優惠價:390Gemini GTF46B多功能負離子直立扇•功率: 45瓦•特大LED顯示•46吋高•超薄機身設計，方便收藏•負離子空氣淨化功能•3段風速選擇(高/中/低)•3種風力選擇: (常風/自然風/睡眠風)•設12小時定時功能•75度搖擺送風•配備遙控器及收藏位置•過熱安全保護•1210 x 315 x 315mm原價:1,798優惠價:688Gemini GTF47 ...

發布日期: 2017-04-21

File Type: pdf | Size: 940 KB

Lv2_Chinese_combined

會計及商業管理個案比賽2015-16 中學組(第二級別) 2015-2016 香港會計師公會會計及商業管理個案比賽中學組(第二級別) 2 國際家居零售有限公司及其附屬公司（「JHC1」）於1991 年成立，是香港、新加坡及澳門最大的家品零售連鎖商之一。集團以「日本城」、「生活提案」、「文具世代」、「廚之樂」、ELLA、Ella Bits、「日本の家」及「泛美家」著名品牌提供優質家居產品。憑藉龐大的 ...

發布日期: 2015-10-13

snap_leases

Exposure Draft May 2013 Snapshot: Leases This Snapshot introduces the revised Exposure Draft Leases (‘ED’) published jointly by the International Accounting Standards Board (IASB) and the US based Fin ...

發布日期: 2013-05-16

File Type: pdf | Size: 559 KB

20130423_module_a_part2

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發布日期: 2013-05-06

File Type: pdf | Size: 88 KB

090629_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 29 June 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Discu ...

發布日期: 2009-06-30

Submission_IAASB_ED_ISA_230_560_610_720

1 By e-mail and by fax (0062 1 212 286 9570) 30 April 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of ...

發布日期: 2007-05-03

File Type: pdf | Size: 156 KB

notes_for_candidate_att

1 Legislative Council Election Financial Assistance Scheme Notes for Candidate and Auditor of Candidate of Legislative Council Elections Purpose 1. The purpose of these Notes, which have been prepared ...

發布日期: 2004-09-07

File Type: pdf | Size: 56 KB

notes_for_candidate_att

發布日期: 2004-09-07

File Type: pdf | Size: 56 KB

hksa250cfd

File Type: pdf | Size: 201 KB

update015

Update No. 15 (Issued June 2005) Document Reference and Title Instructions Explanations VOLUME III New Divider Insert before Hong Kong Standards on Assurance Engagements New Divider for Hong Kong Stan ...

File Type: pdf | Size: 264 KB

PR_20180627_EN

1 HKICPA takes disciplinary action against a corporate practice and a certified public accountant (practising) (HONG KONG, 27 June 2018) A Disciplinary Committee of the Hong Kong Institute of Certifie ...

發布日期: 2018-06-27

File Type: pdf | Size: 163 KB

Compliance Forum 2018 QA Session

Q1. I have a client who is residing overseas. My client does not provide full set of accounting records and only provides images of invoices and other supporting documents for audit purpose. Is this a ...

發布日期: 2018-05-08

File Type: pdf | Size: 8 KB

361

1 Minutes of the st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 November 2016 at 8:30 a.m. Board Room of the Hong Kong Inst ...

發布日期: 2016-12-20

File Type: pdf | Size: 43 KB

160618_Lotus Photography Tour

Two-day Lotus Photography Tour The Photography Interest Group (PoIG) has organised a two-day trip to Shenzhen and Sanshui (深圳及三水) for members who are interested in lotus photography and wish to practi ...

發布日期: 2016-03-30

File Type: pdf | Size: 424 KB

160618_Lotus Photography Tour

發布日期: 2016-03-30

File Type: pdf | Size: 424 KB

HKICPA-PDF-2Xreward_1209

BOC HKICPA Platinum Card Hong Kong Institute of Certified Public Accountants and BOC Credit Card (International) Ltd proudly present to you the BOC HKICPA Platinum Card. Members, International Affilia ...

發布日期: 2015-12-09

File Type: pdf | Size: 258 KB

aasc345

1 Minutes of the 345th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 July 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...

發布日期: 2014-09-24

File Type: pdf | Size: 44 KB

Info_sheet

Corporate Finance Interest Group INFORMATION SHEET Scope and Focus of the Corporate Finance Interest Group (CFIG) Definition: The term “corporate finance”, in general, covers decisions that a corporat ...

發布日期: 2014-06-24

File Type: pdf | Size: 82 KB

tma13091113_form

Welcome Cocktail Reception Guillaume Restaurant 6.00pm – 8.00pm Wednesday 11th September 2013 Conference Day 1 Crown Hotel, River Rooms 2 & 3 8.00am – 5.00pm Thursday 12th September 2013 TMA Award ...

發布日期: 2013-08-12

File Type: pdf | Size: 419 KB

335

1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 25 June 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

發布日期: 2013-07-16

File Type: pdf | Size: 151 KB

order-form

發布日期: 2013-05-21

File Type: pdf | Size: 121 KB

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 ...

發布日期: 2013-01-23

File Type: pdf | Size: 215 KB

paul-druckman-hk-pd

INTERNATIONAL INTEGRATED REPORTING COUNCIL IIRC TOP ASSET OWNERS HAVE POWER TOP 500 FUND MANAGERS HAVE OVER 42 TRILLION IN ASSETS UNDER MANAGEMENT TOP 50 FUND MANAGERS ACCOUNT FOR 2/3 OF THIS TOP 10 F ...

發布日期: 2012-11-14

File Type: pdf | Size: 194 KB

3HK-form-1111

上台優惠條款及細則Terms and Conditions ‧ 除非另有註明，月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則，詳情未能盡錄，請向3職員查詢。The offers ar ...

發布日期: 2011-11-23

CCH_20110915

Master Tax Guides 2011-12 Includes all recent tax changes and their implications and in-depth analysis of the underlying tax law Features legislative changes proposed in the latest Budget, new develop ...

發布日期: 2011-09-09