搜尋結果

File Type: pdf | Size: 233 KB

scholarships-old

Scholarships, bursaries and awards 1. QP China Scholarships For students of accredited Mainland accountancy programmes These Scholarships aim to encourage outstanding students of accredited Mainland a ...

發布日期: 2012-06-21

bursaries-awards

發布日期: 2012-04-10

File Type: pdf | Size: 194 KB

A - pre-seen 20111

Financial Reporting 1 Pre-Workshop Materials Financial Reporting 2 Workshop 2 Session 7 Case Study (Consolidation) Panther Holding Limited (Panther), a Hong Kong based company, manufactures and sells ...

發布日期: 2011-03-30

File Type: pdf | Size: 65 KB

OF-QualityControl

Prepare your CPA firm for Quality Assurance Order “A guide to Quality Control” today Over 200 pages of practical advice for equipping your firm on quality control • A guide to Quality Control will ass ...

發布日期: 2009-03-11

File Type: pdf | Size: 219 KB

OF-QualityControl

發布日期: 2009-03-11

File Type: pdf | Size: 219 KB

Standards_Dec08

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendmen ...

發布日期: 2009-01-13

File Type: pdf | Size: 35 KB

Gala Dinner 2013_Sponsorship+supplement

GALA DINNER 2013 "Accounting for Hong Kong since 1973 計往開來四十年" Date: Monday, 9 December Venue: Grand Hall, Hong Kong Convention and Exhibition Centre Sponsorship Package for Member Practices ...

File Type: pdf | Size: 137 KB

kitsetorderevfinal_form

Audit Practice Manual 2020 Update Kit """""Available Exclusively To Subscribers of APM 2016 Edition Name: HKICPA Member /Student* No.: Email Telephone No.: Company Name: Firm ...

File Type: pdf | Size: 289 KB

Flyer - 6 June 2018_final

Supporting organisation Host Supporting organisation Seminar on “Regulating Shareholders Agreements: Prohibition or ex-ante?” and “Shareholder Agreements: Balancing Freedom of Contract and the Proport ...

發布日期: 2018-05-10

File Type: pdf | Size: 397 KB

pr-20180205_E

1 HKICPA urges Government to use budget surplus to nurture innovation and invest in community well-being [Hong Kong, 5 February 2018] The Hong Kong Institute of Certified Public Accountants (HKICPA) t ...

發布日期: 2018-02-05

File Type: pdf | Size: 234 KB

2018_CNY_promotion

Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...

發布日期: 2017-11-29

File Type: pdf | Size: 451 KB

s150528j

Supporting organisation Host Supporting organisation Seminars on "What Matters – and for Which Firms – for Corporate Governance in Emerging Markets?" and "Does Reputational Risk Limit O ...

發布日期: 2015-04-30

TUE140345

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2014-04-24

File Type: pdf | Size: 687 KB

s121109j

Supporting organisation Host Supporting organisation Seminar on “Deconstructing Independent Directors” and “Regulations and Regulators” CPD point(s): The Law Society of Hong Kong : 6 CPD points; (3 po ...

發布日期: 2012-10-15

File Type: pdf | Size: 262 KB

D-09-0429C_decision_order

Proceedings No.: D-09-0429C IN THE MATTER OF Complaints made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disc ...

發布日期: 2012-03-29

File Type: pdf | Size: 129 KB

Gold Hill - Super Star CNY Order Form 2022

Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...

File Type: pdf | Size: 234 KB

Module C Workshop 2

Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

發布日期: 2011-12-07

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FE (Dec 15) Paper II_Question

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Joint Seminar on 25 Sep 2017 v5

Supporting organisation Supporting organisation Seminar on “Whistleblowing Reforms: Can Hong Kong learn from Australia?” and “The Failure of the Statutory Business Judgment Rule: What alternative prot ...

發布日期: 2017-08-01

File Type: pdf | Size: 488 KB

HKICS

Seminar on “A Bird’s Eye View of the International Arbitral Process” and “Global Development of Islamic Banking and Bonds (SUKUK)” 20 December 2016 (Tuesday) Date : Tuesday, 20 December 2016 Topic : S ...

發布日期: 2016-12-12

Luk Fook_2014

HKIAAT November 2014 Company Profile Key Achievements Financial Review Core Competences Future Plans and Strategies Open Forum CONTENTS 2 3 Opened the first self-operated store in Hong Kong in 1991 Op ...

發布日期: 2014-11-13

File Type: pdf | Size: 600 KB

cfs-sep-nov

Date /Programme code Time Topic Language Venue 27 September 2014 9:30 a.m. – (W140927S) 1:00 p.m. 15 November 2014 9:30 a.m. – (W141115AS) 1:00 p.m. 11 October 2014 (W141011S) 15 November 2014 (W14111 ...

發布日期: 2014-08-15

BudgetCommentary06-07

Commentary on the 2006 Budget The Financial Secretary (“FS”), Mr. Henry Tang, delivered his third Budget Speech on 22 February 2006. The economy The figures contained in the budget revealed a robust p ...

發布日期: 2006-03-29

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1348F_5June2019_DC order_Redacted

* IN THE MATTER OF A Complaint made under Sections 34(IA) and 41A of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Section 3 ...

File Type: pdf | Size: 184 KB

Module B_Preseen_20182_p.7

Corporate Financing 7 Sales An analysis of sales turnover in 2018, and comparisons with previous years, is shown below: 2018 2017 2016 Product line HK million % of sales % of sales % of sales Women ...

發布日期: 2018-10-04

File Type: pdf | Size: 44 KB

UWE voucher - HKICPA

University of the West of England, Bristol (UWE) MSc Accounting and Financial Management (MWEMA) Reg. 252584 BA (Hons) Accounting and Finance (BWEBA) Reg. 252585 Privilege Offer for HKICPA Save up to ...

發布日期: 2015-09-29

File Type: pdf | Size: 451 KB

order-form-20111017

發布日期: 2011-07-18

File Type: pdf | Size: 119 KB

020919e

To: News/Business Editor 19 September 2002 (For IMMEDIATE RELEASE) HKSA issues an Exposure Draft on a proposed revision to the HK Framework The Hong Kong Society of Accountants (HKSA) Financial Accoun ...

發布日期: 2002-09-25

File Type: pdf | Size: 44 KB

Asia Tax Planning2(Charles)_4

Asia Tax Planning2(Charles)_4 • Philippines • People’s Republic of China • Singapore • Taiwan • Thailand • Vietnam (Newly Added Content) • Indonesia • Tax planning for the outbound investor • Transfer ...

File Type: pdf | Size: 697 KB

ff-2011-en

2011INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OFTHE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTSFINANCIAL STATEMENTSContents The Group and the InstituteIndependent auditor’s report 01Statemen ...

發布日期: 2011-11-14

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fe-paper1-answer

Final Examination (June 2013 Session) – Paper I 1 of 14 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Based on the background information of the case, the Group’s properties can be classifi ...

發布日期: 2013-08-15

ab3

發布日期: 2008-09-26

File Type: pdf | Size: 111 KB

Module D (Dec 15)_Answer

Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...

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Module D (Dec 15)_Answer_1

Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...

File Type: pdf | Size: 204 KB

Web_Shun Tak_20170101

Shun Tak Travel Services Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regi ...

發布日期: 2016-12-28

File Type: pdf | Size: 171 KB

Web_Shun Tak_20160414

發布日期: 2016-05-04

File Type: pdf | Size: 170 KB

Web_WTCCHK_2015

World Trade Centre Club Hong Kong is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerrss 1. Annual Membership One-off annual membership fe ...

發布日期: 2014-12-22

File Type: pdf | Size: 43 KB

Web_WTC_2014

發布日期: 2014-01-16

File Type: pdf | Size: 41 KB

HKIA_Curtain Wall Design 101

Synopsis Mr. Wong is a high caliber architect with over 20 years of experience supervising the façade design and construction of award winning projects for esteemed architectural rms e.g. Ronald ...

發布日期: 2013-07-08

File Type: pdf | Size: 2 MB

JoyPeace

Joy & Peace is pleased to invite our members to become its VIP. EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOffffeerrss Entitle to be ...

發布日期: 2012-01-11

File Type: pdf | Size: 41 KB

jp-Jul

Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and registered students Offffers Entitle to become Joy & ...

發布日期: 2011-07-04

File Type: pdf | Size: 79 KB

jp

Joy & Peace is pleased to invite our members to become its VIP. Eligiiblle Userrs HKICPA members, International Affiliates, GAA members and registered students Offerrs Entitle to become Joy & ...

發布日期: 2011-02-17

File Type: pdf | Size: 77 KB

adoption

Ethics Committee (EC) Due Process for the Adoption of International Ethics Standards Board for Accountants (IESBA) pronouncements INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses ...

發布日期: 2006-04-25

File Type: pdf | Size: 35 KB

pubforsale_premium

Purchase of Premium Collections Name : ________________________________ Status : Member /Student /Non-member Member/Number : _______________________ Date : ___________________________ Premium Original ...

發布日期: 2005-11-01

File Type: pdf | Size: 64 KB

Due Process To Adopt International Auditing Standards

Auditing And Assurance Standards Committee INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses General Distributions (internationally) General Distributions Task Force appointed by ...

發布日期: 2004-12-13

File Type: pdf | Size: 50 KB

web_Joy&Peace_2011 _special promotion in July_

web_Joy&Peace_2011 _special promotion in July_ Joy & Peace is pleased to invite our members to become its VIP. Elliigiiblle Users HKICPA members, International Affiliates, GAA members and regi ...

File Type: pdf | Size: 78 KB

web_Joy&Peace_2013

web_Joy&Peace_2013 Joy & Peace is pleased to invite our members to become its VIP. EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered students OOf ...

File Type: pdf | Size: 41 KB

update091

i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

Welcome_offer_180724

6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...

發布日期: 2018-07-24

File Type: pdf | Size: 301 KB

order-reason-1122

Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

發布日期: 2014-11-28

File Type: pdf | Size: 48 KB

Module D 20140430 upload

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發布日期: 2014-05-22

File Type: pdf | Size: 352 KB

1224-1

Proceedings No: D-05-121C IN THE MATTER OF a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Hong Kong Institute of Certified Publ ...

發布日期: 2011-08-08

File Type: pdf | Size: 234 KB

Module C (Jun 16)_Question

Module C (Jun 16)_Question Module C (June 2016 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 ...

File Type: pdf | Size: 172 KB

MPS_A_PartII

1 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 s ...

發布日期: 2018-04-19

File Type: pdf | Size: 4 MB

MPS_A_PartII

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發布日期: 2018-04-19

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Membership_Survey_report

4TH MEMBERSHIP SURVEY (14 November to 15 December 2016)1 Foreword Dear members, The Institute is keen to listen to you. As members of Hong Kong’s sole statutory accounting licensing institute and the ...

發布日期: 2017-06-29

Membership_Survey_report

發布日期: 2017-06-29

File Type: pdf | Size: 291 KB

module-enrol-form-2011

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: HKID/Passport No*.: (if student registrati ...

發布日期: 2011-07-05

aa-series

Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...

發布日期: 2009-09-10

File Type: pdf | Size: 538 KB

techwatch53

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

發布日期: 2007-03-07

File Type: pdf | Size: 135 KB

Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

HKICPA Eng Annual Report 2023

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File Type: pdf | Size: 10 MB

HKICPA Eng Annual Report 2023

CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...

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tuewk

發布日期: 2014-10-21

File Type: pdf | Size: 195 KB

budget_proposals_2015-16_final_9

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

發布日期: 2015-01-09

budget_proposals_2015-16_final_9.1.2015

發布日期: 2015-01-09

File Type: pdf | Size: 195 KB

tls14

發布日期: 2014-01-27

C - Workshop material

1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...

發布日期: 2012-03-27

File Type: pdf | Size: 193 KB

Budget Proposals 2015-16 (final revised) 9 1 2015_1

Budget Proposals 2015-16 (final revised) 9 1 2015_1 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: ...

Budget Proposals 2015-16 (final revised) 9 1 2015

Budget Proposals 2015-16 (final revised) 9 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: F ...

File Type: pdf | Size: 193 KB

Budget Proposals 2015-16 (final) 8 1 2015

Budget Proposals 2015-16 (final) 8 1 2015 2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence ...

File Type: pdf | Size: 205 KB

tue1605

Technical Update Evenings: An overview of the accounting and financial reporting standards under the Hong Kong reporting regime Under section 380 and the Companies (Accounting Standards (Prescribed Bo ...

發布日期: 2016-02-03

File Type: pdf | Size: 869 KB

Flyer_TFA160118

Tax considerations when opening a business or investing in the US Programme Code: TFA160118 Non-US citizens may find the US tax rules and regulations difficult to understand due to their complexity, b ...

發布日期: 2016-01-08

File Type: pdf | Size: 372 KB

Flyer_TFA160118-1

發布日期: 2015-12-16

File Type: pdf | Size: 358 KB

151119

Update on tax anti-avoidance – part 2 Programme Code: TFA Following the part 1 update on anti-avoidance held earlier this year, participants should have general understanding on the sections of the In ...

發布日期: 2015-11-11

File Type: pdf | Size: 296 KB

tue151215

TUE session on IFRS/HKFRS 9 Financial Instruments Date 15 December 2015 (Tuesday) Time 7:00 p.m. – 8:30 p.m. Venue Hong Kong Institute of CPAs 27/F., Wu Chung House 213 Queen's Road East Wanchai, ...

發布日期: 2015-11-11

File Type: pdf | Size: 740 KB

tue151215o

發布日期: 2015-11-11

File Type: pdf | Size: 832 KB

tue1518

發布日期: 2015-09-30

File Type: pdf | Size: 257 KB

tue1517

In the period of economic boom, enterprises should have sounded investment strategies as well as possessing sufficient capital in order to succeed. Through public listing, companies can expand the cap ...

發布日期: 2015-09-22

File Type: pdf | Size: 809 KB

tue1509

發布日期: 2015-06-18

File Type: pdf | Size: 194 KB

tue1508

發布日期: 2015-05-29

File Type: pdf | Size: 763 KB

150615

Cross-border salaries tax issues Programme Code: TFA With an increasing number of employees frequently travelling to and working in the Mainland, the management of Hong Kong/Mainland cross-border sala ...

發布日期: 2015-05-14

File Type: pdf | Size: 371 KB

150421

Updates on tax anti-avoidance Programme Code: TFA Taxpayers might try to reduce their tax liabilities by implementing a complicated tax planning strategy. However, they should be aware of the possible ...

發布日期: 2015-03-16

File Type: pdf | Size: 517 KB

hkics150309

Supporting organisation Host Supporting organisation Symposium on the New Companies Ordinance – First Anniversary Review 9 March 2015 (Monday) ECPD/CPD point(s) : The HKICS : 3 The HKICPA : 3 The Law ...

發布日期: 2015-02-25

150210

Tax Issues Arising from the Digital Economy Programme Code: TFA On 16 September 2014, the Organisation for Economic Co-operation and Development released its final report on the tax challenges of the ...

發布日期: 2015-02-03

150210_old

Tax Issues Arising from the Digital Economy Programme Code: TFA150210 On 16 September 2014, the Organisation for Economic Co-operation and Development released its final report on the tax challenges o ...

發布日期: 2014-12-19

File Type: pdf | Size: 296 KB

141124

Tips on dealing effectively with Hong Kong tax audits and investigations Programme Code: TFA A tax audit or investigation can be a very time-consuming exercise, which can sometimes take more than a ye ...

發布日期: 2014-10-20

141105

International Tax Planning Programme Code: TFA The international tax environment is complicated and constantly evolving, giving rise to numerous local and broader international considerations. To be w ...

發布日期: 2014-10-06

File Type: pdf | Size: 294 KB

140821

FATCA – The latest update and its impact on taxpayers in Hong Kong Programme Code: TFS With the aim to combat tax evasion more intensively, the US government has introduced the Foreign Account Tax Com ...

發布日期: 2014-07-15

File Type: pdf | Size: 257 KB

140522

OECD transfer pricing initiatives Programme Code: TFS Transfer pricing issues have become an increasingly important part of the international tax landscape. This seminar will take a look at recent OEC ...

發布日期: 2014-05-07

File Type: pdf | Size: 240 KB

TUE140513

RReevviisseedd SSmmaallll aanndd MMeeddiiuumm--ssiizzeedd EEnnttiittyy FFiinnaanncciiaall RReeppoorrttiinngg FFrraammeewwoorrkk aanndd FFiinnaanncciiaall RReeppoorrttiinngg SSttaannddaarrdd Programme ...

發布日期: 2014-04-24

File Type: pdf | Size: 686 KB

140430

Latest developments on Shanghai Free Trade Zone Programme Code: TFS On 29 September 2013, the Chinese government established the Shanghai Pilot Free Trade Zone. It consists of four existing free trade ...

發布日期: 2014-04-09

File Type: pdf | Size: 242 KB

wac0506list

Workshops on a successful listing in Hong Kong – Part I The workshops aim to assist participants to understand the key aspects for a successful listing in Hong Kong through two Parts with three separa ...

發布日期: 2014-04-04

File Type: pdf | Size: 227 KB

140514

Update on tax cases Programme Code: TFS In this seminar, the speaker will discuss three important tax cases and their implications. These cases are: Nice Cheer Investment Ltd., on unrealised gains re ...

發布日期: 2014-03-28

File Type: pdf | Size: 250 KB

tfp140228s

HKICPA seminar: 2013 PRC Individual Income Tax Updates Programme Code: TFP140228S This seminar will provide an update on the PRC Individual Income Tax (IIT) related issues in 2013 with a focus coverin ...

發布日期: 2014-01-24

File Type: pdf | Size: 253 KB

tfp140212s

HKICPA seminar: Trusts Planning with U.S. Beneficiaries Programme Code: TFP140212S Topics include: Overview of US tax system Overview of offshore trust structure Classification of trust under US ta ...

發布日期: 2013-12-20

tue_fi

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

發布日期: 2013-11-15

File Type: pdf | Size: 253 KB

tfp131111s

HKICPA seminar: Transfer Pricing Updates for Hong Kong and China Programme Code: TFP131111S In this seminar, the speaker will share with participants her insights and observations on the transfer pric ...

發布日期: 2013-11-05

131210

VAT reforms in China -The impact on multinational corporations and the future direction of the VAT programme Programme Code: TFS The first phase of the value added tax (VAT) pilot programme has been i ...

發布日期: 2013-11-04

File Type: pdf | Size: 250 KB

131031

Transfer pricing for the financial services industry Programme Code: TFS The significant increase in cross-border activities has made transfer pricing (“TP”) one of the key tax issues faced by multina ...

發布日期: 2013-10-11

File Type: pdf | Size: 251 KB

tfp131122s

China Enterprise Income Tax Updates Programme Code: TFP131122S Updates on Enterprise Income Tax (EIT) controversial issues: Indirect equity transaction Beneficial ownership rules Permanent establis ...

發布日期: 2013-09-18

tue_fi_old

發布日期: 2013-07-26

File Type: pdf | Size: 249 KB

130613

Tax transparency and exchange of information – the implications for Hong Kong Programme Code: TFS Internationally, the pressure on jurisdictions perceived to be uncooperative and lacking in transparen ...

發布日期: 2013-06-11

tue030413

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

發布日期: 2013-02-18

File Type: pdf | Size: 183 KB

130315

Hong Kong Tax Cases: Recent Important Developments Programme Code: TFS Some important tax cases have been heard by the courts in recent months, relating to, e.g., expenditure on plant and machinery, l ...

發布日期: 2013-02-14

File Type: pdf | Size: 249 KB

tfp130313s

Cross-border Transfer Pricing Issues between Mainland China and Hong Kong Programme Code: TFP130313S The seminar will discuss cross-border transfer pricing issues between Mainland China and Hong Kong. ...

發布日期: 2013-02-08

File Type: pdf | Size: 250 KB

tfp130227s

Budget Commentary Forum 2013-14 – How will the budget affect the economy and the community? 27 February 2013 (Programme Code: TFP130227S) Date 2277 FFeebbrruuaarryy 22001133,, WWeeddnneessddaayy Speak ...

發布日期: 2013-02-05

File Type: pdf | Size: 237 KB

130221

Key tax issues in the China fund industry Programme Code: TFS China is an important and attractive fund market for foreign investors, due to the country's strong growth and the fact that Chinese a ...

發布日期: 2013-01-28

File Type: pdf | Size: 173 KB

130131

Joint Forensics Seminar Data Privacy and Data Security Speakers Programme Highlights Mr. Edward EPSTEIN Managing Partner Troutman Sanders, Shanghai office Ms. Violet HO Senior Managing Director Kroll ...

發布日期: 2013-01-17

tfp130322s

China Tax on Fund Remittances Programme Code: TFP130322S You may have been charged a number of fees or reimbursements in your China related companies. What are the China tax costs when remitting money ...

發布日期: 2013-01-10

File Type: pdf | Size: 254 KB

tfp130116s

Common China Tax Problems of SMEs and Possible Solutions Programme Code: TFP130116S Are SMEs and auditors aware of the China tax problems? With the changing tax rules and enforcement, there are a lot ...

發布日期: 2012-12-13

File Type: pdf | Size: 254 KB

121220

China Outbound Investment Programme Code: TFS – Why use Hong Kong as an Investment Platform? Hong Kong is an important investment platform for Mainland enterprises looking for overseas business opport ...

發布日期: 2012-11-27

File Type: pdf | Size: 254 KB

tfp121120s

Reform of Taxation in India 2012 Programme Code: TFP121120S India is one of the fastest growing economies in Asia. Indian tax rules can be complex for foreign investors. The Finance Act 2012 introduce ...

發布日期: 2012-10-25

120913

VAT reform in China and its implications for business Programme Code: TFS China is extending its VAT pilot reform to more locations, with far-reaching implications for businesses. The new locations ar ...

發布日期: 2012-08-22

File Type: pdf | Size: 251 KB

tfp120924s

Key Tax Considerations for M&A in China Programme Code: TFP120924S Conducting a due diligence exercise is common practice in M&A transactions. However, the focus is often on identifying any po ...

發布日期: 2012-08-14

File Type: pdf | Size: 255 KB

ndd-2012-form

National Day Celebration Dinner on 20 September 2012 Reply Form (Please return by 24 August 2012) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

發布日期: 2012-07-20

File Type: pdf | Size: 439 KB

tfp120730s

M&A in China – A Practical Guide Programme Code: TFP120730S The seminar will provide a practical guide to M&A in China including: Typical due diligence issues encountered from both a financia ...

發布日期: 2012-07-09

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Flyer CP_100112

Forum on the Consultation Paper on Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard 1 Date and Time 10 January 2012 (Tuesday) 12: ...

發布日期: 2011-12-13

File Type: pdf | Size: 221 KB

rif110406

Asset Recovery in Investment Bank Insolvency About the topic At this seminar, Mr. Antony Zacaroli QC, one of the leading insolvency QCs in London, will look at issues arising from the recovery of asse ...

發布日期: 2011-03-15

File Type: pdf | Size: 163 KB

hkfrs-update-may

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2009 year-end Effective date HKFRS 1 and HKAS 27 Amendm ...

發布日期: 2010-05-26

File Type: pdf | Size: 57 KB

s100310s

Restructuring Distressed Listed Companies Programme Code: S100310S Speakers Mr. Paul Chau, CPA, FCCA, CFA. Partner of KPMG China and Head of M&A Advisory of KPMG Corporate Finance Limited. Mr. Cha ...

發布日期: 2010-01-22

File Type: pdf | Size: 160 KB

HKICPA_IFRIC_Int17

HK(IFRIC)–Int 17 Distributions of Non-cash Assets to Owners HKICPA Standard Setting Department Staff Summary (January 2009) This HKICPA Standard Setting Department Staff Summary is intended for genera ...

發布日期: 2009-01-21

File Type: pdf | Size: 65 KB

Mobile Medical_1_31122022

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 香港會計師公會會員及家屬限時優惠(A)全面身體健康檢查(共72項檢查) 原價2,380 血脂總膽固醇三酸甘油脂高密度膽固醇低密度膽固醇極低密度膽固醇總脂肪組織損傷指標總肌酸磷激酵素腎功能肌酸肝尿素微量元素鈣心臟問題高靈敏度肌鈣蛋白I 血液細胞分析(血全象) 血液白血球血液紅血球血色素紅血球壓積量紅血球平均容量 ...

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Ren_FB Corp Offers 2024 Mothers Day

Book Book Book Book Book on or before on or before on or before on or before on or before on or before on or before on or before on or before on or before April 19 April 19 April 19April 19, mothers c ...

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ETS-FE

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發布日期: 2018-04-06

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ETS-FE

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發布日期: 2018-04-06

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ETS-FE

Disclaimer 1 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 pur ...

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ETS-FE

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pr-20170605_en

1 Dear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

發布日期: 2017-06-05

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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 ...

發布日期: 2017-11-16

ETS_Module D

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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 ...

Flyer_HKICS_final

Supporting organisation Supporting organisation Seminars on “Negotiating Corporate Governance Codes” and “Getting Big Corporations to ‘Do the Right Thing’” 29 October 2018 (Monday) Date : Monday, 29 O ...

發布日期: 2018-09-26

File Type: pdf | Size: 280 KB

order_800F_name removed

1 Proceedings No.: D-13-0800F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

發布日期: 2016-05-31

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article submission

1 Insolvency Conflict of Laws Needs Hong Kong-China Judicial Recognition Mechanism to be Resolved Examining the recently adjudicated landmark case in Hong Kong of Securities and Futures Commission v C ...

發布日期: 2014-09-16

File Type: pdf | Size: 260 KB

Submission_IFRIC_D21

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

發布日期: 2007-10-18

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e-Learning & F2F (Apr2017)

e-Learning & F2F (Apr2017) * Please refer to the Institute’s online CPD Learning Resource Centre for descriptions of competency and rating. Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2 ...

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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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2016 Annual Dinner

15 September 2016 Dear members and member practices, 2016 annual dinner – "CPA Explorer 走出去" The Institute's 2016 annual dinner will be held on Wednesday, 7 December, at the Convention H ...

發布日期: 2016-09-20

BAFS Exam_2014 SpecialOffer_Final

2013 HKDSE 5** students highly recommended the HKICPA Examination in BAFS (formerly known as AAT Foundation Examination) as the ideal mock examination which helped them to prepare well and achieve out ...

發布日期: 2014-03-21

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pubforsale_QP_1

Purchase of Module Learning Packs (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: ____________________ ...

發布日期: 2013-11-01

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pubforsale_QP

發布日期: 2013-11-01

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S090520

3 The Importance of Risk Management and Internal Control Systems of Listed Issuers Programme Code: Speaker Mr. Roy Lo, Deputy Managing Partner, SHINEWING (HK) CPA Limited Mr. Lo is a practicing membe ...

發布日期: 2009-03-18

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S090520

發布日期: 2009-03-18

File Type: pdf | Size: 103 KB

Stand alone_121010 (v3)

Stand alone_121010 (v3) Dear members, The Institute has obtained new discounts for you. Below are the details and other discount updates: Insurance The group medical and life insurance programmes for ...

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2017_TuenNg_orderform

Order Date:Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Retail (HK)Promotion (HK)Qty (coupon)Total (HK)Recipient Address:80661,1881,088Courier(business area only) By post80661,9981,888Delivery Date: ...

發布日期: 2017-04-03

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superstar_mid autumn_order form2016

定價(HK)特早價(HK)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232182原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226176原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250204一品銀裝盆菜(6位)92886 ...

發布日期: 2016-07-04

File Type: pdf | Size: 272 KB

tfp150512s

HKICPA seminar: Tax Tips and Pitfalls when Doing Business with French Companies Programme Code: TFP150512S This seminar on French tax will cover the following topics: Part A: Tax issues to have in min ...

發布日期: 2015-03-23

File Type: pdf | Size: 300 KB

pcexam-enrolform

(Feb 2015) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (June 2015 Session) REGISTRATION AND ENTRY FORM IMPORTANT : -Please read the Notes c ...

發布日期: 2015-02-25

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tfp140730s

HKICPA seminar: Update on Hong Kong Tax Agreements Programme Code: TFP140730S In this seminar, the speakers will discuss important issues relating to the development of Hong Kong tax treaty network. T ...

發布日期: 2014-07-22

File Type: pdf | Size: 242 KB

tfp140616s

HKICPA seminar: China-Hong Kong Advance Pricing Arrangements & Mutual Agreement Procedures Programme Code: TFP140616S Latest China and Hong Kong Transfer Pricing Controversies Development and Tren ...

發布日期: 2014-05-16

File Type: pdf | Size: 246 KB

tfp131108s

India Tax and Regulatory Update Programme Code: TFP131108S In the wake of a challenging global macroeconomic environment, the Indian Economy has experienced its worst slowdown in nearly a decade. It h ...

發布日期: 2013-09-30

File Type: pdf | Size: 514 KB

ndd-2013-form

National Day Celebration Dinner on 23 September 2013 Reply Form (Please return by 23 August 2013) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

發布日期: 2013-07-19

sem-support-may-jun

Seminars to support members (May to June 2013) Hong Kong Institute of CPAs presents this series for accountants between May 2013 and June 2013. This series of seminars is designed to provide skills up ...

發布日期: 2013-04-23

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tfp130201s

Annual Review of PRC Individual Income Tax Programme Code: TFP130201S With the economic growth in the PRC, there is an increasing number of Hong Kong people who are required to work in the PRC. In thi ...

發布日期: 2013-01-10

File Type: pdf | Size: 256 KB

120315

Property valuations on non-performing loans (NPL) and outlook for the property market in China About the topic To deliver valuation services for NPL properties in China is not an easy task. The challe ...

發布日期: 2012-02-24

File Type: pdf | Size: 166 KB

0623-1

IN THE MATTER OF a complaint against [the Respondent, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong I ...

發布日期: 2011-08-08

File Type: pdf | Size: 133 KB

s110228as

New China tax rules on remittance of non-trade items from China Programme Code: S110228AS Remittance of non-trade items from China has not been a simple and straight-forward task. The process is gover ...

發布日期: 2011-01-13

File Type: pdf | Size: 178 KB

s100428s

PRC Companies: Listing in Hong Kong Programme Code: S100428S Speakers Mr. Roy Lo, Deputy Managing Partner of SHINEWING (HK) CPA Limited Mr. Lo is a practicing member of HKICPA and a member of ICAEW. H ...

發布日期: 2010-03-12

File Type: pdf | Size: 149 KB

Taiyiuwah

IN THE MATTER OF a complaint against TAI YIU WAH, a professional accountant, made under Section 34(1)(a) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Insti ...

發布日期: 2009-12-21

File Type: pdf | Size: 134 KB

Winniepoon

Proceedings No: D-06-0214C IN THE MATTER OF complaint made under section 34 (1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN The Registrar of the Council of the Hong Kong Institute Ce ...

發布日期: 2009-11-11

File Type: pdf | Size: 158 KB

HKICPAStaffSummary-HK_IFRIC_Int18

HK(IFRIC) – Int 18 Transfers of Assets from Customers HKICPA Standard Setting Department Staff Summary (May 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance ...

發布日期: 2009-05-04

File Type: pdf | Size: 73 KB

Financial Reporting

The following list links to certain reference materials on accounting related subjects (available in Adobe Acrobat format). Subject Study report on the Impact of HKFRS Convergence Project May 2008 HKF ...

發布日期: 2009-03-18

090216

Forum on effective investor relations for listed companies co-hosted by Corporate Finance Interest Group (CFIG) & Professional Accountants in Business Committee (PAIBC) Speakers/Panellists Mr. Chr ...

發布日期: 2009-01-29

090216

發布日期: 2009-01-29

090216

發布日期: 2009-01-29

File Type: pdf | Size: 186 KB

2016新春賀年盛點訂購表-內部傳閱_HKICPA

送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...

2016年中秋食品訂購表- 內部HKICPA 2nd

定價(HK)優先價(HK)(20/7-8/9)數量(券)數量(現貨)總額(HK)定價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:雙黃白蓮蓉月餅(4個)232194原隻30頭鮑魚銀裝盆菜(6位)11881088雙黃蓮蓉月餅(4個)226188原隻30頭鮑魚金裝盆菜(12位)19981888速遞(只適用於工商地址) 郵遞自取尊貴金箔雙黃白蓮蓉月餅(4個)250214一品銀裝盆 ...

File Type: pdf | Size: 271 KB

PC-Registration-and-Entry-Form

(Dec 2022) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Dec 2022 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 448 KB

PC-Credit-Card-Form

(Jun 2023) P. 1 of 3 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS (Jun 2023 Session) REGISTRATION AND ENTRY FORM IMPORTANT : Timetable for the Practis ...

File Type: pdf | Size: 448 KB

update308

i Update No. 308 (Issued 28 May 2024) This Update relates to the following areas of Volume II of Members’ Handbook: (i) The following Amendments which were previously included in Section 1 and 2 are n ...

File Type: pdf | Size: 235 KB

pr-20170621-en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

發布日期: 2017-06-21

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20150415_SharingForum_MD

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發布日期: 2015-04-23

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0118-1

Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...

發布日期: 2011-08-01

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mmt-order

Proceedings No.: D-08-0326-0 IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("PAO") and referred to the Discip ...

發布日期: 2010-02-25

File Type: pdf | Size: 328 KB

Module D (Jun 15)_Question

Module D (Jun 15)_Question Module D (June 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

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FE (Jun 15) Paper II_Answer

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Module D 6th Edition Flash Card

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發布日期: 2017-08-29

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HKICPA Annual Report 2022 Eng

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Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

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order-1007-bdo

1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

發布日期: 2015-10-05

reason-0614

1 Proceedings No.: D-11-0592C IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of COMPLAINAN ...

發布日期: 2014-06-10

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1020-1

Proceedings No: D06007RO IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBL ...

發布日期: 2011-08-09

File Type: pdf | Size: 231 KB

Module C (Jun 15)_Question

Module C (Jun 15)_Question Module C (June 2015 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 ...

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20121122_ModuleD_Case

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發布日期: 2012-12-05

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Chevron Hong Kong Limited

Offers: 1. HK7 off for every litre of Platinum with Techron gasoline 2. HK7 off for every litre of Gold with Techron gasoline 3. HK8 off for every litre of Diesel with Techron D 4. 10% off on Lube Red ...

發布日期: 2020-09-30

Web_Pacific Coffee_20170301

Pacific Coffee Company Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regist ...

發布日期: 2017-03-02

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MPS_A_PartII

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發布日期: 2019-01-10