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DC order_0612C_2May18_

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (CapsO) ("the FAO") and refrred to the Disciplinary Committee under Section 33(3) of the PAO ...

發布日期: 2018-06-07

File Type: pdf | Size: 244 KB

12 3 Dear members, This yearbook is dedicated to the members who volunteered their time and expertise to the Hong Kong Institute of CPAs. For the first time, we’ve created a yearbook to show the ways ...

發布日期: 2012-02-01

File Type: pdf | Size: 5 MB

CL3_bcd

INTERNAL 1 Consultation on IASB Exposure Draft on Business Combinations-Disclosures, Goodwill and Impairment (Proposed amendments to IFRS 3 and IAS 36) No. Questions /Relevant Excerpt Concerns /Recomm ...

File Type: pdf | Size: 257 KB

Associate Level

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發布日期: 2020-11-04

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

發布日期: 2019-03-25

File Type: pdf | Size: 275 KB

Disciplinary Proceedings in progress as at 12 February 2018

3 Disciplinary proceedings in progress as at 12 February 2018 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April ...

發布日期: 2018-02-13

File Type: pdf | Size: 131 KB

ED-IFRS03pr

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...

發布日期: 2004-04-28

File Type: pdf | Size: 31 KB

cf2010

Sponsors Supporting organizations Exclusive Media Partners Career Forum 2010 10.10.2010 (Sunday) 10:00 a.m. -6:15 p.m. Cyberport Conference and Exhibition Centre Six great reasons to join • Gain updat ...

發布日期: 2010-09-22

File Type: pdf | Size: 468 KB

update006

Members’ Handbook Update No. 6 (Issued September 2004) This Update encloses the revised and new pages of the Members’ Handbook as a result of the passage of the Professional Accountants (Amendment) Or ...

發布日期: 2019-03-25

File Type: pdf | Size: 312 KB

HKBN Handbill 20230930 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年9月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...

File Type: pdf | Size: 839 KB

e4_12

Restructuring and Insolvency Faculty Executive Committee 2012 Composition NAME TITLE Remarks 1. Mr. ARBOIT, Bruno Chairman Note 1 2. Mr. NG, Mat Deputy Chairman Note 3 3. Mr. ARTHUR, Randall Member No ...

發布日期: 2012-10-12

File Type: pdf | Size: 17 KB

How to Achieve CPD Hours

How to achieve CPD hours easily? The table below is an example that helps you plan your CPD activities. Per annum In a 3-year cycle No. of events CPD hours No of events CPD hours (a) Verifiable CPD ac ...

發布日期: 2009-04-02

Easy Store Offer Oct - Dec 2023

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

File Type: pdf | Size: 847 KB

Phillip Wain

Offers: International (website) 1. Special price at HK228 to enjoy Relaxing Massage 50mins or 2. Special price at HK328 to enjoy Sono Renewal Lifting Therapy or 3. Special price at HK328 to enjoy Pers ...

發布日期: 2021-02-09

Financial reporting issues

Disclosure of the transition to the no-par regime Question B3 – Disclosure of the transition to the no-par regime How should a company reflect the transition to the no par regime for share capital in ...

發布日期: 2019-04-23

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

發布日期: 2019-03-25

File Type: pdf | Size: 323 KB

materially-different

07 MATERIALLY DIFFERENT John Boulton, Faculty Manager, reviews IFRS changes effective for 2010 year-ends. Changes to IFRS that are mandatory for reporting periods ending in 2010 have the potential to ...

發布日期: 2010-09-07

File Type: pdf | Size: 29 KB

hl-hkfrs-pe

[Type text] The self assessment questions, suggested answers and explanations (collectively be referred to as "The Package") have been prepared by the Standard Setting Department of the Inst ...

發布日期: 2010-03-05

File Type: pdf | Size: 101 KB

Easy Store offer till March 2024

File Type: pdf | Size: 898 KB

Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

File Type: pdf | Size: 810 KB

Module B 20140513 handouts

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發布日期: 2014-05-21

File Type: pdf | Size: 219 KB

QP exam sharing forum_MA (revised)_Upload

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File Type: pdf | Size: 1 MB

1112-1

Proceedings No.: D-08-0312H 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 ...

發布日期: 2011-08-08

File Type: pdf | Size: 179 KB

ckk-order

1 Proceedings No.: D-08-0312H 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 ...

發布日期: 2010-01-26

File Type: pdf | Size: 20 KB

result summary 2011

CPA Football Competition 2011 Results of Preliminary Round Group A19-Jan-11A2 vs A31 : 321' 22" (A2)216-Jan-11A1 vs A41 : 316' 00" (A4)430-Jan-11A1 vs A22 : 114' 17" (A2)43 ...

發布日期: 2011-02-28

File Type: pdf | Size: 45 KB

Financial reporting issues

For financial years ended before 3 March 2014 but auditor report dated on or after that date Question E1 – For financial years ended before 3 March 2014 but auditor's report dated on or after that ...

發布日期: 2019-04-23

qpg-mepe

Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

File Type: pdf | Size: 423 KB

2bcucc

1Mergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & AcquisitionsMergers & Acq ...

File Type: pdf | Size: 1 MB

Easy Store offer till June 2024

File Type: pdf | Size: 896 KB

GZ_CF_rundown_with_map_for_main_forum_v2

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区）日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼F座10:45 a.m ...

發布日期: 2016-02-12

File Type: pdf | Size: 464 KB

GZ_CF_rundown_with_map_for_main_forum

(Rundown and map for main forum) 香港会计师公会及广东外语外贸大学合办之职业论坛2016 日期: 2016年4月10日(星期日) 时间: 上午9时15分至下午5时30分地点: 广东外语外贸大学（大学城校区）目标人数: 300 人日程时间活动地点9:45 a.m. – 10:45 a.m. 1. 工作坊a) 如何准备投身会计师事务所? b) QP毕业生分享会教学楼 ...

發布日期: 2016-01-19

File Type: pdf | Size: 465 KB

ann_income_tax

2003-04 2004-05 No dependent parent /grandparent Single 104,001 100,001 Married 208,001 200,001 Married 1 child 238,001 230,001 Married 2 children 268,001 260,001 Married 3 children 298,001 290,001 ...

發布日期: 2004-06-11

File Type: pdf | Size: 70 KB

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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 701 KB

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

File Type: pdf | Size: 313 KB

CPD_record-form_specimen_pie

1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

File Type: pdf | Size: 298 KB

aml2014

Accountants' role in combating money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and professions ...

發布日期: 2014-09-25

File Type: pdf | Size: 153 KB

aml2014-2

發布日期: 2014-09-18

File Type: pdf | Size: 154 KB

aml2014_1

發布日期: 2014-09-18

File Type: pdf | Size: 154 KB

HKBN Handbill 20230930 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contractcontract contract periodperiod ...

File Type: pdf | Size: 554 KB

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关 ...

File Type: pdf | Size: 449 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: https:/ ...

File Type: pdf | Size: 451 KB

Annex D_CRQ (Jul 2013)

Annex D_CRQ (Jul 2013) COMPETENCY REQUIREMENTS QUESTIONNAIRE (Name of the tertiary institution/ programme provider) (Name of degree programme/ Conversion Programme to be accredited) The questionnaire ...

File Type: doc | Size: 236 KB

Disciplinary proceedings in progress as at 4 May 2018

2 Name of member /member practice Date of referral to Disciplinary Panels Disciplinary Committee members -1 -Case 1 LAW, Fei Shing 15 April 2014 CHARLTON, Julia Frances (Chairman) KAN, Siu Lun (Panel ...

發布日期: 2018-05-04

File Type: pdf | Size: 135 KB

careerforum2011

Career Forum 2011 Young and Prospective Accountants Summit – Work Life of Accountants Six great reasons to join • Gain updates on career development and work life of accountants • Meet face-to-face wi ...

發布日期: 2011-10-04

File Type: pdf | Size: 937 KB

update207

i Update No. 207 (Issued 6 November 2017) This Update relates to the publication of Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration. Document Reference and Title ...

發布日期: 2019-03-25

File Type: pdf | Size: 661 KB

Module B 20140527 handouts

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發布日期: 2014-05-28

File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 134 KB

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DC order_0612C_2May18_

yearbook2011

CL3_bcd

Associate Level

contentpage

Disciplinary Proceedings in progress as at 12 February 2018

ED-IFRS03pr

cf2010

update006

HKBN Handbill 20230930 CHN

e4_12

How to Achieve CPD Hours

Easy Store Offer Oct - Dec 2023

Phillip Wain

Financial reporting issues

update080

materially-different

hl-hkfrs-pe

Easy Store offer till March 2024

Easy Store offer till 30 Sep 2023

Module B 20140513 handouts

QP exam sharing forum_MA (revised)_Upload

1112-1

ckk-order

result summary 2011

Financial reporting issues

qpg-mepe

2bcucc

Easy Store offer till June 2024

GZ_CF_rundown_with_map_for_main_forum_v2

GZ_CF_rundown_with_map_for_main_forum

ann_income_tax

update030

0118-1

CPD_record-form_specimen_pie

aml2014

aml2014-2

aml2014_1

HKBN Handbill 20230930 ENG

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

Annex D_CRQ (Jul 2013)

Disciplinary proceedings in progress as at 4 May 2018

careerforum2011

update207

Module B 20140527 handouts

mmt-order

CPD_record-form_specimen_v3_support

CPDrecordformspecimenv31support

Module C LP Summary of changes 2015