budget_forum2013-14
Budget Commentary Forum 2013/14: How will the budget affect the economy and the community Presented by : Wilson Cheng, Convenor of 2013-14 Budget Proposals Sub-committee Venue: Hong Kong Institute of ...
Module A (Dec 12)_Questions
Module A (Dec 12)_Questions Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module D (Dec 11)_Question
Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module A (Jun 2017)_Question
Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Module D (Dec 2017)_Answer
Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...
Module D (Dec 2016)_Question
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A_WK1_Guidance Notes (Dec10)_1
A_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
A_WK1_Guidance Notes (Dec10)
A_WK1_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
0129-2
Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
andrew-order
Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
TJG Catalogue
The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...
ADSTmanualform
SPECIALIST PROGRAMMES IN TAXATION Training Manuals Order Form Name: (Mr. /Ms.*) ______________________________________________________________________ HKICPA Membership /Registered Student /Taxation F ...
Tesla Offer til Sep 2024
Replacing Gasoline Vehicles with Electric Vehicles Working Together for Carbon Neutrality Tesla TESLA · · Tesla is committed to supporting the HKSAR Government's "Hong Kong Electric ...
Module A (Jun 2013) Workshop 1
Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
ETS_Module D
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 ...
ETS_Module D
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AGM booklet
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Module 11_LP_Vol 1
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c110617-form
Annual Conference 2011 Hong Kong as a world capital market – What the Future holds for Hong Kong’s CPAs Institute members can check their enrolment status at “MyCPA” at www.hkicpa.org.hk. For Office U ...
Charitable_Fund
126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...
Module A Workshop 1
Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Propert ...
ccif-order
Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
Module A Jun 18Answer
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concordance_072007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
Module A (Jun 18)_Answer
Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...
Module A_Preseen_20182
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Jun-2015
I. Please read the “Important Notes” carefully before completing this form. Name: (Surname first, BLOCK & FULL) QP Student#: II. Module(s) to be attempted (a maximum of two modules can be taken in ...
Module D (Dec 15)_Question
Module D (Dec 15)_Question Module D (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi
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set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1
set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1 aa HKCA All for you to … PASS! -1 -HKICPA Module D – Taxation Practice Qs related to Transfer Pricing & DIPNs DEC 2010 – HKICPA QP MD (extract) Pra ...
Member_February WOTM
Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac terroir. Each Cognac is aged s ...
Member_February WOTM
Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac terroir. Each Cognac is aged s ...
Members_December Monthly Promotion
PRICE: HK420 MEMBER’S PRICE: HK280 PRICE: HK575 MEMBER’S PRICE: HK431 CHAMPAGNE HENRIOT BRUT SOUVERAIN NON-VINTAGE “Firm and toast (…) This finds a balance between its fresh, lively character and a sw ...
October Monthly Promotion
PRICE: HK 350 MEMBER PRICE: HK 263 PRICE: HK 360 MEMBER PRICE: HK 270 DR LOOSEN, RIESLING BEERENAUSLESE 2011 (375ML) DOMAINE HUET, LE HAUT-LIEU MOELLEUX, VOUVRAY 2009 “Ernie Loosen has single-handedly ...
September Monthly Promotion
PRICE: HK 795 MEMBER PRICE: HK 517 PRICE: HK 780 MEMBER PRICE: HK 507 EACH MONTH PUDAO TEAM WILL SPECIALLY CHOOSE 6 WINES FOR YOU THAT PAIRS PERFECTLY WELL WITH THE SEASON KISTLER VINEYARDS SONOMA COA ...
Member_August Monthly Promotion
PRICE: HK 259 MEMBER PRICE: HK 194 PRICE: HK 260 MEMBER PRICE: HK 195 HI WINE LOVERS! Which wines to bring with you on a boat party? Pudao has the answer! Surprise your guests with a refined and origi ...
Member_Wines of the Month_July
HI WINE LOVERS! We are back to bring sunshine and freshness to your life ! The Mediterranean is the heart of Europe. During the Middle Ages the area was the most active location for trade. Then over t ...
Member's_February WOTM
Member's_February WOTM Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac ter ...
Member's_February WOTM_1
Member's_February WOTM_1 Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac t ...
IE_e
Appendix 3Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix i ...
s100609as
The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Import ...
AGM-booklet-2016
FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...
FE (Jun 17) Paper I_Question
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Module A (Dec 12) Workshop 1
Module A (Dec 12) Workshop 1 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...
hkfrs-int6
Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment HK(IFRIC) Interpretation 6HK(IFRIC) Interpretation 6 HK(IFRIC) Interpretation 6HK(IFRIC) Interpr ...
20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
c110617
772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...
Module A_Feb 10_Question
Module A (February 2010 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 and appropriate present ...
IE_d
Appendix 2Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix ...
20150514_ETSI_D
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Module B revisions to 5th edition LP_20160607
1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...
concordance2007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
0202-1
Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
Zung Fu Offer Sep 2024
Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心(香港柴灣嘉業街60號) Merc ...
pe-illustrative-financial-statement
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...
pe-illustrative-financial-statement
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...
pe-illustrative-financial-statement
Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...
Member_March WOTM
Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral hints of rose and jasmin ...
Member's March WOTM
Member's March WOTM Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral ...
Pudao Wines November Monthly Promotion
PRICE: HK750 MEMBER’S PRICE: HK563 PRICE: HK625 MEMBER’S PRICE: HK469 DON MELCHOR PUENTE ALTO 2010 CHÂTEAU DE PIBARNON 2010 “Refined and elegant, with silky tannins behind the mineral, macerated ...
gilman1202
購買數量:_________ 購買數量:_________ 從此熨衣服變得更輕鬆自在,只需用HK498.00 購買價值HK888.00美國北極牌1500W 專業蒸氣掛熨機Fridigaire 1500W 專業蒸氣掛熨機(型號:FD1161) 45 秒蒸氣快速輸出可選擇4 種掛熨模式: 衣物加濕/消毒殺菌/輕薄衣物,如絲質、人造纖維質料/厚身衣物,如羊毛、全棉質料早人一步,回南天前用超筍價HK1,6 ...
s110527s
Shareholder Disputes Concerning Family Companies Programme Code: S110527S The seminar will focus on shareholder disputes that happen in the context of family companies. Topics covered include: Family ...
s110520s
Valuation for M&A Transactions and the Impact on Financial Reporting Programme Code: S110520S The seminar will address issues regarding valuation for M&A transactions including the regulatory ...
s110519s
Anti Avoidance Trends and Taxation Internal Control Frameworks Programme Code: S110519S In this seminar, the speaker will discuss the following: International trends to combat tax avoidance Anti-avo ...
s110117as
Remiittttance ffor Non--Trade Paymentts ffrom Chiina ((re--run)) Programme Code: S110117AS Remitting funds from China is always important to multinational companies. In this seminar, the speaker will ...
s110126as
Corporate Use of Derivatives Programme Code: S110126AS This seminar will include the history of derivatives and why they were invented. The different use of derivatives will be explored using case stu ...
Nina Hotel TWW - Stay Dine Cafe Circles - CPA
Nina Hotel TWW - Stay Dine Cafe Circles - CPA Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food ...
Module A (Jun 16)_Question
Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
comparisondec18
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...
update016
Update No. 16 (Issued July 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume II Replace contents pages i to v with revised contents pages i to v. Revis ...
CPMorderform-latest2
Order Form To purchase the Manual, please complete and fax this order form together with pay-in slip to above fax number or post with HK Dollar cheque to the following address: Room B, 4/F Fook On Fac ...
annual_report_2013_eng
2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...
HKICPA-PDF-gift_1603
TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...
s110531s
Intellectual Property in Corporate Environment Programme Code: S110531S Intellectual Property (IP) rights such as trade marks, patents, designs and domain names are important assets of a company and i ...
s110512s
Succession Planning for Family Businesses Programme Code: S110512S Over recent decades, Hong Kong has given rise to a lot of successful enterprises. Many of these are family owned businesses which nee ...
kuoni_april
All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則: * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發, * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證,菁英郵輪公司及其特約 ...
update277
i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...
AGM booklet 2023
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Module D Jun 2018Question
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Module C (Jun 13)_Question_1
Module C (Jun 13)_Question_1 Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...
Module C (Jun 13)_Question
Module C (Jun 13)_Question Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...
FE (Jun 17) Paper II_Question
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Module D (Jun 2018)_Question
Module D (Jun 2018)_Question Module D (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 argumentatio ...
20130513_module_a_case
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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 B (Jun 2013) Workshop 2_1
Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...
Module B (Jun 2013) Workshop 2
Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...
update030
Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...
2020 Case Competition_v12_Clean HK Undergraduate Final
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
2020 Case Competition_v12_Clean HK Sub-degree Final
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...
HealthHarvest_OrderForm_20170703
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...
HKICPA order form 2016-2017
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...
RICOH Flyer Order Form
852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...
RICOH Flyer+Order Form
852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...