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A2b

24 (b) 60-day exemption Section 8(1A)(b)(ii) provides exemption from salaries tax in respect of income derived from services rendered by a person who renders outside Hong Kong all the services in conn ...

發布日期: 2012-03-29

File Type: pdf | Size: 135 KB

calendar

Event Calendar January 2009 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 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...

發布日期: 2009-01-21

File Type: pdf | Size: 2 MB

DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race)

DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 22 July 2011 Dear members, We have enrolled 3 teams under ...

File Type: pdf | Size: 61 KB

DutyRoster(2-11Jan2015)

DutyRoster(2-11Jan2015) Duty Roster for 2 -11 January 2015 ME ME ME ME ME ME ME ME Script Packing Script Packing Script Packing Script Packing Script Packing Script Packing Marking School Marking Scho ...

File Type: pdf | Size: 5 KB

Tue1601_3

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: 2016-01-11

File Type: pdf | Size: 242 KB

tue1601_3

發布日期: 2016-01-11

File Type: pdf | Size: 242 KB

tue1508

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: 2015-05-29

File Type: pdf | Size: 763 KB

tuedec13

發布日期: 2013-11-12

File Type: pdf | Size: 746 KB

calendar

April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

發布日期: 2008-04-22

File Type: pdf | Size: 520 KB

calendar

August 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

發布日期: 2006-08-09

File Type: pdf | Size: 722 KB

060108

Study Mission to Qingyuan and Guangzhou (清遠及廣州考察團) Jointly organised by the Institute and the Hong Kong Trade and Development Council Date 8 -10 January 2006 Participation fee 1,800 per participant CP ...

發布日期: 2005-12-20

File Type: pdf | Size: 597 KB

audit_report

香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...

發布日期: 2004-08-26

File Type: pdf | Size: 72 KB

audit_report

發布日期: 2004-08-26

File Type: pdf | Size: 72 KB

HKICPA Annual Report 2022 Chi

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File Type: pdf | Size: 9 MB

Annual Report 2022 Chi

2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...

File Type: pdf | Size: 8 MB

Module D (Jun 11)_Answer

Module D (Jun 11)_Answer Module D (June 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS Answer 1(a) The profits of A Ltd. may not be accepted as having a source outside Hong Kong because of the f ...

File Type: pdf | Size: 132 KB

src160223I

Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...

發布日期: 2015-12-21

File Type: pdf | Size: 395 KB

20150107_Fitness training class

Fitness Training Class The Athletics Interest Group (AIG) has organised a re-run of fitness training to provide a regular cardio and stretching training for members' health maintenance. Sign up no ...

發布日期: 2014-11-25

File Type: pdf | Size: 354 KB

update295

i Update No. 295 (Issued 19 June 2023) This Update relates to the following: (i) Consequential amendments arising from the following Amendments that are effective for accounting periods beginning on o ...

File Type: pdf | Size: 219 KB

ETS_Module A

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發布日期: 2017-11-10

File Type: pdf | Size: 3 MB

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

File Type: pdf | Size: 3 MB

ETS_Module_A

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發布日期: 2016-05-27

File Type: pdf | Size: 3 MB

edbc_cfup

Exposure Draft ED/2015/4 May 2015 Comments to be received by 26 October 2015 Updating References to the Conceptual Framework Proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34 ...

發布日期: 2015-05-27

File Type: pdf | Size: 174 KB

i110517

Urban Renewal and Urban Renewal and Urban Renewal and Urban Renewal and Urban Renewal and the Urban Renewal AuthorityUrban Renewal Authority Urban Renewal Authority Urban Renewal AuthorityUrban Renewa ...

發布日期: 2011-04-18

File Type: pdf | Size: 152 KB

i110215

Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Council Roles and functions of Financial Reporting Coun ...

發布日期: 2011-01-04

File Type: pdf | Size: 151 KB

rundown

Forum on the 2012 Legislative Council Election Accountancy Functional Constituency Programme Date : Wednesday, 29 August 2012 Time : 6:30 p.m. – 9:45 p.m. Venue : Training Centre, Hong Kong Institute ...

發布日期: 2012-08-29

File Type: pdf | Size: 120 KB

calendar

AuGUST 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training f ...

發布日期: 2008-08-28

File Type: pdf | Size: 230 KB

order_20Oct15

Proceedings No.: D-11-0583H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(IA) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinar ...

發布日期: 2015-09-14

File Type: pdf | Size: 312 KB

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 ...

發布日期: 2010-08-05

File Type: pdf | Size: 50 KB

Summary

Survey of Insolvency Interest Group (“IIG”) Members (Total number of responses: 89) 1. What is your profession?: 55 Accountant 32 Solicitor 1 Banker 1 Other 2. How long have you been an IIG member?: 6 ...

發布日期: 2004-08-11

File Type: pdf | Size: 48 KB

Module A (Dec 14)_Question

Module A (Dec 14)_Question Module A (December 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 158 KB

Module A (Dec 14)_Question_Revised

Module A (Dec 14)_Question_Revised Module A (December 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ar ...

File Type: pdf | Size: 157 KB

Module D (Dec 12)_Question

Module D (Dec 12)_Question Module D (December 2012 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: 87 KB

Module A (Dec 14)_Question_Revised_1

Module A (Dec 14)_Question_Revised_1 Module A (December 2014 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...

File Type: pdf | Size: 157 KB

3clr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Circular on Gross Fee Income Report of Rule 8 the Circular on Gross Fee Income Report of ...

File Type: pdf | Size: 352 KB

ies8

Final Pronouncement December 2014 IFAC Board International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised) This docu ...

發布日期: 2014-12-15

File Type: pdf | Size: 484 KB

hkfrs-update 0ld

1 Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong Financial Reporting Standards Update Hong Kong ...

發布日期: 2011-01-06

File Type: pdf | Size: 83 KB

Tax_Bulletin_2006

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...

發布日期: 2007-01-11

File Type: pdf | Size: 149 KB

2clr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyright 2023 Hong ...

File Type: pdf | Size: 283 KB

2mkr

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021February 2023 Copyright 2023 Hong Kong Institute of Certified Public Accountants Copyrigh ...

File Type: pdf | Size: 282 KB

prED8

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: 2006-01-18

File Type: pdf | Size: 68 KB

PR-ED8

發布日期: 2006-01-18

File Type: pdf | Size: 68 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 ...

File Type: pdf | Size: 97 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

FE (Dec 16) Paper I Panelists Report_Final

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File Type: pdf | Size: 181 KB

Information Update MIC MIC Deputy SC

Qualification Programme (QP) Practical Experience Online System (Authorized Employer – Information Update Form) User GuidePage 1 of 21 Highlights of Authorized Employer Information Update How to updat ...

File Type: pdf | Size: 1 MB

8gf

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 May 2022 Circular on Gross Fee Income Report of Rule 8 theCircular on Gross Fee Income Report of Rule 8 ...

File Type: pdf | Size: 265 KB

gfi1212

Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules 1 December 2021 This Circular is intended for general guidance only. The This Circular is intended for ge ...

File Type: pdf | Size: 279 KB

i110111

The ''Phoney War'' on clliimatte change --Are Accounttantts responsiiblle ffor our ciiviilliisattiion beiing unsusttaiinablle? The January 2011 breakfast gathering for our senior membe ...

發布日期: 2011-01-04

File Type: pdf | Size: 164 KB

Handout 2

From CPA to CPA Plus (FCCP) Presented by : Professor Baldwin Hui/Dr. Gary Ching/Mr. Andrew Siu/Mr. Andy Ng CPA Venue: Hong Kong Institute of CPAs, 27/F, Wu Chung House, 213 Queen's Road East, Wanc ...

發布日期: 2018-05-21

File Type: pdf | Size: 1 MB

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A2b

calendar

DBIG -110722 (2011 Sai Kung Vigor Dragon Boat Race)

DutyRoster(2-11Jan2015)

Tue1601_3

tue1601_3

tue1508

tuedec13

calendar

calendar

060108

audit_report

audit_report

HKICPA Annual Report 2022 Chi

Annual Report 2022 Chi

Module D (Jun 11)_Answer

src160223I

20150107_Fitness training class

update295

ETS_Module A

ETS_Module_A

ETS_Module_A

edbc_cfup

i110517

i110215

rundown

calendar

order_20Oct15

Module A_Feb 10_Question

Summary

Module A (Dec 14)_Question

Module A (Dec 14)_Question_Revised

Module D (Dec 12)_Question

Module A (Dec 14)_Question_Revised_1

3clr

ies8

hkfrs-update 0ld

Tax_Bulletin_2006

2clr

2mkr

prED8

PR-ED8

Module B (Jun 11)_Question

Module B (June 12)_Question

FE (Dec 16) Paper I Panelists Report_Final

Information Update MIC MIC Deputy SC

8gf

gfi1212

i110111

Handout 2