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operations-report2010-2012

Compliance Operations Report 2010-122 Hong Kong Institute of CPAs Compliance Operations Report 2010-12 1 Table of contents Section Page APPENDIX 1 Prima facie cases 17 APPENDIX 2 Section 34 of the PAO ...

發布日期: 2013-05-21

File Type: pdf | Size: 480 KB

Mod C Supplement_20131

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned by ...

發布日期: 2013-03-08

File Type: pdf | Size: 299 KB

lpc

發布日期: 2013-03-08

File Type: pdf | Size: 299 KB

ed_ivs

INTERNATIONAL VALUATION STANDARDS COUNCIL Amendments to the International Valuation Standards EXPOSURE DRAFT Comments on this Exposure Draft are invited before 30 April 2013. All replies may be put on ...

發布日期: 2013-01-30

File Type: pdf | Size: 145 KB

AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

發布日期: 2012-10-22

File Type: pdf | Size: 3 MB

B - Workshop material

1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...

發布日期: 2012-03-27

File Type: pdf | Size: 289 KB

0129-1

IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUB ...

發布日期: 2011-08-02

File Type: pdf | Size: 710 KB

tue128

Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...

發布日期: 2010-12-02

File Type: pdf | Size: 341 KB

i2c-ivsc

8 June 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSC EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS Responses to be rece ...

發布日期: 2010-06-07

File Type: pdf | Size: 414 KB

ou-order

1 IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance, Cap.50 ("the Ordinance") -----------------------BETWEEN THE REGISTRAR OF THE HONG KONG IN ...

發布日期: 2010-03-15

File Type: pdf | Size: 80 KB

ltr-20091218

By email and by post 18 December 2009 Our Ref.: C/CFC, M67401 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...

發布日期: 2009-12-21

File Type: pdf | Size: 392 KB

ltr-20091218

發布日期: 2009-12-21

File Type: pdf | Size: 392 KB

ED-staff-CreditRisk

Staff paper accompanying Discussion Paper DP/2009/2 June 2009 Project Principal Wayne S Upton Jr Credit Risk in Liability Measurement A paper prepared for the IASB by its staff Comments to be received ...

發布日期: 2009-06-17

File Type: pdf | Size: 201 KB

Regulations2004

摘錄自中國註冊會計師協會編印的《法規信息資料》An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄種類頒布日期第一期中華人民共和國中國人民銀行法綜合27/12/2003 中華人民共和國商業銀行法綜合27/12/2003 中華人民共 ...

發布日期: 2005-06-21

File Type: pdf | Size: 322 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

發布日期: 2003-11-13

File Type: pdf | Size: 2 MB

011029

-1 -BY E-MAIL AND BY POST (consultation@fb.gov.hk) Our Ref.: C/TXP(47), M6916 29 October 2001 Advisory Committee on New Broad-based Taxes 4th Floor, Main Wing Central Government Offices Lower Albert R ...

發布日期: 2003-09-11

File Type: pdf | Size: 76 KB

techwatch13

Issue No. 13 March 2003 This is the 13 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your com ...

發布日期: 2003-03-18

File Type: pdf | Size: 464 KB

taxsystem

發布日期: 2002-01-02

File Type: pdf | Size: 93 KB

taxsystem

發布日期: 2002-01-02

File Type: pdf | Size: 93 KB

MPS_Module C_Part 1_Delete P2 & 87

MPS_Module C_Part 1_Delete P2 & 87 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk Module C Business Assurance www.etctraining.com.hk Module Preparation Seminar – Agenda •Ide ...

File Type: pdf | Size: 756 KB

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

File Type: pdf | Size: 5 MB

adm1_202322

Amendments to HKAS 1 Issued December 2022 Effective for annual periods beginning on or after 1 January 2024 Non-current Liabilities with Covenants Amendments to HKAS 1 NON-CURRENT LIABILITIES WITH COV ...

File Type: pdf | Size: 487 KB

S110

Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...

File Type: pdf | Size: 7 MB

AGM booklet 2023

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File Type: pdf | Size: 1 MB

62022

Using the Work of an Auditor’s Expert Hong Kong Standard on Auditing 620 HKSA 620 Issued July 2009; revised July 2010, July 2020, January 2021, December 2021, May 2022, January 2024 Effective for audi ...

File Type: pdf | Size: 426 KB

pef-overview-1

Overview of Practical Experience Framework 1 Practical Experience Framework Hong Kong Institute of CPAs 1 1.1 Overview The Hong Kong Institute of Certified Public Accountants (“the Institute”) intro ...

File Type: pdf | Size: 265 KB

pef-faq-4

Frequently Asked Questions 4 Practical Experience Framework Hong Kong Institute of CPAs 1 The Practical Experience Framework 4. Frequently Asked Questions 4.1 Authorized training environment Q1. Are ...

File Type: pdf | Size: 279 KB

310ncoe06

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

File Type: pdf | Size: 4 MB

prefaceamended

Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements PrefacePrefacePrefacePreface Preface Issued JulyIssued JulyIssued July Issued JulyIssue ...

發布日期: 2019-03-25

File Type: pdf | Size: 456 KB

update191

i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...

發布日期: 2019-03-25

File Type: pdf | Size: 4 MB

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operations-report2010-2012

Mod C Supplement_20131

lpc

ed_ivs

AGM-booklet-2012

B - Workshop material

0129-1

tue128

i2c-ivsc

ou-order

ltr-20091218

ltr-20091218

ED-staff-CreditRisk

Regulations2004

Financial_Statements

011029

techwatch13

taxsystem

taxsystem

MPS_Module C_Part 1_Delete P2 & 87

AGM_booklet_2019

adm1_202322

S110

AGM booklet 2023

62022

pef-overview-1

pef-faq-4

310ncoe06

prefaceamended

update191