搜尋結果

File Type: pdf | Size: 165 KB

1170_31Jan2018_edited

, , , , * IN T}IE MATTER OF A Complaint made under Section 3400 and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO'*) and referred to the Disciplinary Committee under Se ...

發布日期: 2018-02-01

Circular_GIG170916

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day with 3 rounds of 6-hole at Clearwater Bay Golf & Country Club (CWBGCC) for beginners and i ...

發布日期: 2017-08-09

File Type: pdf | Size: 288 KB

2017_Lyanature_intro

Lyanature 來自大自然的美麗100% 純植物成份、零防腐劑及化學成份適合所有女士及小童幼嫩的肌膚關於Lyanature Lyanature 的創辦故事李英愛在懷著一對雙胞胎時，已經希望尋找純天然植物成分的護膚品，而她在市面上找到的護膚產品大多含有害的化學成份。因此，她邀請首爾大學的皮膚學專家Dr. Hong Seong-Taek一起參與研製「100% 純植物成份」的護膚產品，當中不含任何防 ...

發布日期: 2017-07-14

File Type: pdf | Size: 470 KB

Circular_SGIG1707

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a mini concert on the last session for students to gain stage exper ...

發布日期: 2017-06-23

160914

Light touch restructuring and the nexus between Hong Kong and the offshore world About the topic At this seminar, Ian Mann and Joanne Verbiesen, of Harneys will speak on: Insolvency and restructuring ...

發布日期: 2016-09-06

File Type: pdf | Size: 251 KB

FE June 2016 Paper II Panelists Report_Final

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發布日期: 2016-08-16

File Type: pdf | Size: 213 KB

1171_PD_Seminar_InternalControlSeries_Final

HKICPA Seminars – Internal Control Series (September 2016) 1171_20160729 The Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (" ...

發布日期: 2016-08-01

File Type: pdf | Size: 978 KB

1161_PD_BEPS Series_final

HKICPA Seminars – BEPS Series (August -September 2016) 1161_20160718 The final reports on the Base Erosion and Profit Shifting (”BEPS”) Action Plan have been released by the Organization for Economic ...

發布日期: 2016-07-20

its-May-Jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Fee (each) Seminar HKICPA member or student: HK190 (online enrolment for HKICPA member: HK180) IA/HK ...

發布日期: 2016-05-24

File Type: pdf | Size: 318 KB

Circular_GIG160424

Golf Trip to Palm Island Resort Golf Interest Group (GIG) is organizing a 2-day-1-night Golf Trip to Palm Island Resort (PIR), Guangdong for its members. Come enjoy an overnight trip at this golfing p ...

發布日期: 2016-03-18

Circular_CPABC2016_v4

CPA Basketball Competition 2016 Dates Weekends from May to September 2016 (subject to venue availability and the total number of teams) Venue LCSD sports centers (to be confirmed) Enrolment requiremen ...

發布日期: 2016-03-09

File Type: pdf | Size: 170 KB

Circular_CPABC2016_v4_1

發布日期: 2016-03-09

File Type: pdf | Size: 170 KB

jf_oct

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-10-28

File Type: pdf | Size: 428 KB

jf_sep

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-09-23

File Type: pdf | Size: 427 KB

jf_jul

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-07-23

File Type: pdf | Size: 391 KB

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-07-15

File Type: pdf | Size: 403 KB

jf_jul_o

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-06-23

File Type: pdf | Size: 366 KB

jf_jun

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg iinn ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-06-16

File Type: pdf | Size: 400 KB

kp_may

KKoorreeaann ppoopp ((KK--PPoopp)) ccuullttuurree iiss bbeeccoommiinngg aann iinnccrreeaassiinnggllyy gglloobbaalliizzeedd pphheennoommeennoonn.. IInn vviieeww ooff tthhiiss,, DDIIGG hhaass oorrggaann ...

發布日期: 2015-05-19

File Type: pdf | Size: 448 KB

Circular_CPABC2015

CPA Basketball Competition 2015 Dates Tentatively mid May – September 2015 (weekends) The match schedule is subject to the number of registered teams and venue availability which will be announced in ...

發布日期: 2015-04-15

File Type: pdf | Size: 214 KB

1502_Spring promotion

HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器：可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統：0-90送風，4) 抽濕選擇：高風速-適合吹乾衣物；低風速-適合晚間 ...

發布日期: 2015-03-10

File Type: pdf | Size: 674 KB

Circular_SGIG150122_Ensemble_rv

Guitar Ensemble Class (for beginners) The Singing Interest Group has organized an 8-session guitar ensemble class for beginners. At the end of the course, all students will put together a Mini Concert ...

發布日期: 2014-12-15

File Type: pdf | Size: 415 KB

141014

Challenges Faced by Expert Witnesses About the topic Providing expert testimony before the Court or an Arbitral Tribunal can be a daunting experience. There are numerous potential traps for the unwary ...

發布日期: 2014-09-23

File Type: pdf | Size: 215 KB

20141008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

File Type: pdf | Size: 307 KB

jf_sep

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-08-08

SIG1407-09_Swimming Class_Full_1

Swimming Classes The Sailing Interest Group (SIG) has organised a series of swimming classes for members who wish to improve swimming technique through consistent training and for those who would like ...

發布日期: 2014-07-11

SIG1407-09_Swimming Class_Full

發布日期: 2014-07-11

File Type: pdf | Size: 320 KB

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-07-04

SIG1407-09_Swimming Class

發布日期: 2014-06-30

File Type: pdf | Size: 246 KB

jf_jul

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-05-27

File Type: pdf | Size: 330 KB

jf_may

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-04-28

File Type: pdf | Size: 337 KB

140513

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee which is firstly introduced to members. The experienced ...

發布日期: 2014-04-22

File Type: pdf | Size: 324 KB

tueqc03

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: 2014-01-17

File Type: pdf | Size: 621 KB

clp

C L P 中電31 July 2013 Our Ref: GF04313/BL International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom 中控股有限公司CLP Holdings Limited 香港九龍紅磡海逸道8 號8 Laguna Verde Avenue, Hung H ...

發布日期: 2013-07-31

File Type: pdf | Size: 3 MB

2013_Mooncake Gift Box Order Form - Corp Staff -HKICPA

Lucullus Chocolate Mooncake Gift Box 龍島朱古力月餅禮盒Hong Kong Institute of Certified Public Accountants Group Order Form 香港會計師公會集體訂購表格編號Code 產品名稱Description 原價Original Unit Price (HK/box) 訂購數量Order Quantity ...

發布日期: 2013-07-10

may

Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...

發布日期: 2013-05-03

File Type: pdf | Size: 320 KB

apr

Latin/Ballroom Dancing Courses VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, ...

發布日期: 2013-04-09

File Type: pdf | Size: 304 KB

feb

Latin/Ballroom Dancing Courses VVeennuuee:: TThhee LLeeaaddeerrss'' DDaannccee CCeennttrree 11//FF,, SSeeaavviieeww CCoommmmeerrcciiaall BBuuiillddiinngg,, 2211 CCoonnnnaauugghhtt RRdd WWeesst ...

發布日期: 2013-01-30

File Type: pdf | Size: 327 KB

nov

Latin/Ballroom Dancing Courses VVeennuuee:: EErriicc HHoottuunngg SSttuuddiioo iinn HHoonngg KKoonngg AArrttss CCeennttrree Date & Class Class Jive – Elementary I Foxtrot – Elementary II Quickstep ...

發布日期: 2012-10-22

File Type: pdf | Size: 329 KB

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

發布日期: 2012-09-14

File Type: pdf | Size: 301 KB

aug

Latin/Ballroom Dancing Class Date & Class Class Cha Cha – Elementary I Waltz – Elementary II Tango – Elementary I Rock'n Roll – Elementary II Time 7:30 pm – 8:30 pm 8:30 pm – 10:00 pm 7:30 pm ...

發布日期: 2012-08-20

File Type: pdf | Size: 377 KB

Circular_GK121027_2

發布日期: 2012-08-15

File Type: pdf | Size: 302 KB

july

Latin/Ballroom Dancing Class Date & Class Class Waltz – Elementary I Samba – Elementary II Rock'n Roll – Elementary I Quickstep – Elementary II Time 7:30 pm – 8:30 pm 8:30 pm – 10:00 pm 7:30 p ...

發布日期: 2012-06-20

File Type: pdf | Size: 326 KB

s120608f

Well-being and Stress Management in the Workplace (Information seminar) Re-run Disclaimer: These events and the related materials are intended to provide general information and guidance on the subjec ...

發布日期: 2012-03-29

File Type: pdf | Size: 533 KB

Circular_110319_v3

Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...

發布日期: 2011-02-17

File Type: pdf | Size: 198 KB

Previous submissions

Posted Links 13 October 2016 Comment on COSO exposure draft on the enterprise risk management – aligning risk with strategy and performance (June 2016 edition) 4 October 2016 Comment on SFC-HKEX Consu ...

發布日期: 2009-09-13

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

發布日期: 2008-12-03

File Type: pdf | Size: 96 KB

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

發布日期: 2008-12-03

File Type: pdf | Size: 96 KB

pubforsale_coursenotes

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 24 Nov 08 Ke ...

發布日期: 2008-12-03

File Type: pdf | Size: 96 KB

050304.invitation

1 邀請函– 粵企赴港投融資巡迴研討會(一) 簡介隨著CEPA落實，為香港公司開放了18個服務行業的內地市場，許多本地專業服務團體都在計劃進行開拓商機；與此同時，內地企業增長迅速，向國際化方向發展，對國際化專業服務的需求日益殷切，而對境外資金的需求，亦不斷增加。一直以來，香港的金融、證券、借貸、投資、國際貿易等方面的專業服務和法制，都符合國際慣例，加上地理優勢及豐富的經驗，令本港的專業服務具備極 ...

發布日期: 2005-03-05

File Type: pdf | Size: 291 KB

Submission_20-12-2004

Our Ref.: C/CGC&PAIBC, M32103 20 December 2004 The Hon. Bernard Chan, Chairman of the Panel on Financial Affairs, Legislative Council Secretariat, 3rd floor, Citibank Tower, 3 Garden Road, Central ...

發布日期: 2004-12-28

File Type: pdf | Size: 149 KB

guidancenote

-1 -BY FAX AND BY POST (2869 0252) Our Ref.: C/CGP, M11488 28 May 2002 Mr. Benjamin Tang, Commissioner of Insurance, Office of the Commissioner of Insurance, 21/F., Queensway Government Offices, 66 Qu ...

發布日期: 2002-11-15

File Type: pdf | Size: 327 KB

Golf Day @ CWBGCC_140118

Golf Day at Clearwater Bay Golf & Country Club Executive 9-Hole Course The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of Executive 9-Hole Golf Course at Clearwater Bay Golf & ...

File Type: pdf | Size: 293 KB

Panelists_Report_Mod_A_(Dec_16)_Final

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File Type: pdf | Size: 216 KB

FE PI (Dec 2016) Panelists' Report_final

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File Type: pdf | Size: 181 KB

Panelists_Report_Mod_C_(Jun_17)_Final

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File Type: pdf | Size: 215 KB

ed_ias1def

IFRS Standards Exposure Draft ED/2020/3 May 2020 Comments to be received by 3 June 2020 Classification of Liabilities as Current or Non-current—Deferral of Effective Date Proposed amendment to IAS 1Ex ...

File Type: pdf | Size: 147 KB

604th_200116

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File Type: pdf | Size: 329 KB

techwatch158

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

發布日期: 2015-12-10

techwatch158

發布日期: 2015-12-10

File Type: pdf | Size: 695 KB

wk201509101

Workshop on Quality Control The Institute's new edition of A Guide to Quality Control ("Guide") was issued in June 2013. The Guide focuses primarily on the development of a firm-wide qua ...

發布日期: 2015-08-06

20150415_SharingForum_MD

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發布日期: 2015-04-23

File Type: pdf | Size: 938 KB

techwatch84

Issue 84 • October 2009 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

發布日期: 2009-10-16

File Type: pdf | Size: 593 KB

techwatch84

發布日期: 2009-10-16

File Type: pdf | Size: 593 KB

JK

Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...

發布日期: 2009-06-25

File Type: pdf | Size: 87 KB

concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

發布日期: 2006-08-02

File Type: pdf | Size: 242 KB

IFRIC-d04

IFRIC DRAFT INTERPRETATION D4 Decommissioning, Restoration and Environmental Rehabilitation Funds International Financial Reporting Interpretations Committee IFRIC Comments to be received by 19 March ...

發布日期: 2004-01-14

File Type: pdf | Size: 143 KB

FE (Dec 17) Paper I_Answer

FE (Dec 17) Paper I_Answer Final Examination (December 2017 Session) – Paper I 1 of 12 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Changes in accounting policies or accounting estimates A ...

File Type: pdf | Size: 249 KB

FE (Dec 16) Paper I_Answer

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FE (Dec 17) Paper I_Answer

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File Type: pdf | Size: 620 KB

ms1112

Page 1 of 8 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 11 December 2019 Attendance HKICPA representatives Shelley So, Immediate Past Chair, Financial Reporting Standards ...

Best written reports 2018

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

Best written reports 2018_PRC

File Type: pdf | Size: 128 KB

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

Module 1

File Type: pdf | Size: 165 KB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 441 KB

Best Written Proposal 2022 HK Subdegree

1 Business Proposal for Galaxy Health International Limited Table of Contents 1. Executive Summary.…………………………………….…………………………2 2. Financial Analysis………………………………………………………………......3 3. Internal Strategic ...

File Type: pdf | Size: 799 KB

pn810_2rev

The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...

發布日期: 2019-03-25

File Type: pdf | Size: 422 KB

Financial Statements

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File Type: pdf | Size: 859 KB

Financial Statements

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File Type: pdf | Size: 863 KB

FSIG lunch seminar

June 2017 How Artificial Intelligence (AI) can Enhance the Alpha of Consumer Loans PortfolioMaggie NgMay 2018Strictly Confidential 2 Founder and Chief Executive OfficerMaggie Ng•20yearsRetailBankingEx ...

發布日期: 2018-05-09

File Type: pdf | Size: 14 MB

P016_2

2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...

發布日期: 2018-02-02

MPS_B_PartII

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發布日期: 2017-10-10

File Type: pdf | Size: 3 MB

Circular_GIG170304_OnCourse

Play With a Golf Professional (On Course Practice) Date: Saturday, 4 March 2017 Time: 8:00 am – 12:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Eric ...

發布日期: 2017-01-16

File Type: pdf | Size: 318 KB

Circular_GIG1610

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...

發布日期: 2016-09-02

File Type: pdf | Size: 258 KB

Circular_GIG161008_v2

Advanced Short Game The Golf Interest Group (GIG) has organised an advanced short game training at Kau Sai Chau for its members to sharpen their short game skills. Details are as follows: Date: Saturd ...

發布日期: 2016-08-31

File Type: pdf | Size: 326 KB

jazz_sep

JJaazzzz ddaannccee is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwork ...

發布日期: 2016-07-25

File Type: pdf | Size: 359 KB

jazz_aug

發布日期: 2016-06-27

File Type: pdf | Size: 349 KB

jazz_july

發布日期: 2016-05-27

File Type: pdf | Size: 335 KB

jazz_may

發布日期: 2016-03-24

File Type: pdf | Size: 378 KB

jazz_mar

發布日期: 2016-03-15

File Type: pdf | Size: 385 KB

jazz_mar1

發布日期: 2016-02-24

File Type: pdf | Size: 364 KB

tfp160224s

Budget Commentary Forum 2016-17 24 February 2016 (Programme Code: TFP160224S) Date 2244 FFeebbrruuaarryy 22001166,, WWeeddnneessddaayy Speakers Time 66::3300 pp..mm.. –– 88::3300 pp..mm.. (Refreshment ...

發布日期: 2016-01-29

File Type: pdf | Size: 324 KB

jazz_feb

發布日期: 2016-01-27

File Type: pdf | Size: 355 KB

jazz_jan16

發布日期: 2015-12-21

File Type: pdf | Size: 371 KB

20151228_Photography Gatherings_AB

Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...

發布日期: 2015-12-16

File Type: pdf | Size: 238 KB

jazz_jan

發布日期: 2015-11-20

File Type: pdf | Size: 363 KB

jazz_nov

發布日期: 2015-10-26

File Type: pdf | Size: 367 KB

Circular_GIG151118_v2_1

Golf Day at Palm Island Resort For the first time, Golf Interest Group (GIG) is organizing a Golf Day at Palm Island Resort (PIR), Guangdong for its members. Come enjoy an outbound golfing trip at thi ...

發布日期: 2015-10-05

File Type: pdf | Size: 271 KB

Circular_GIG151118_v2

發布日期: 2015-10-05

File Type: pdf | Size: 271 KB

jazz_oct

發布日期: 2015-09-10

File Type: pdf | Size: 360 KB

w151004j

HKICPA/CIMA joint workshop: Risk Management (re-run) Programme Code Sessions 1-6: W151004J Sessions 1-5: W151004AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sessions ...

發布日期: 2015-09-01

File Type: pdf | Size: 309 KB

Circular_TTC1510

CPA Table Tennis Competition 2015 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 17 October 2015 (Sat) 2:00 pm – 8:00 pm Men's Singles & M ...

發布日期: 2015-08-28

File Type: pdf | Size: 143 KB

Circular_TTC1510_v2

CPA Table Tennis Competition 2015 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 17 October 2015 (Sat) 2:00 pm – 8:00 pm Men's Singles & M ...

發布日期: 2015-08-28

File Type: pdf | Size: 152 KB

Annex_E_25Aug2015_old

附件E 1 Version_25 Aug 2015 内地会计课程认证项目（全层面评审）材料核对清单所有文件只供本会有关的委员会和工作人员评审课程使用。(A) 课程资料1．院校介绍（包括历史和发展、校区、图书馆、计算机等助学设施） 2．课程概况（包括申请认证课程的名称[例如：会计学专业、注册会计师方向、MPAcc等]、人才培养方案/教学计划（包括学习年限、学分要求）、核心会计及基础商业科目教学 ...

發布日期: 2015-08-26

File Type: pdf | Size: 339 KB

jazz_sep

發布日期: 2015-08-11

File Type: pdf | Size: 385 KB

jazz_july

發布日期: 2015-06-04

File Type: pdf | Size: 396 KB

jazz_june

發布日期: 2015-05-05

File Type: pdf | Size: 385 KB

tfp150608S

HKICPA seminar: Presentation of Cases before Inland Revenue Board of Review and Review of Recent Cases and Developments Programme Code: TFP150608S The Board of Review ("BOR") is an independe ...

發布日期: 2015-04-28

File Type: pdf | Size: 295 KB

SIG150602_Swimming Class

Swimming Classes The Sailing Interest Group (SIG) has re-run a series of structured swimming classes for all levels for members to acquire swimming skills. Cllass Tiime & Datte Targett Remarks A 8 ...

發布日期: 2015-04-28

File Type: pdf | Size: 300 KB

349

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 February 2015 at 8:30 a.m. Board Room of the Hong Kong Inst ...

發布日期: 2015-04-27

File Type: pdf | Size: 93 KB

jazz_may

發布日期: 2015-03-25

File Type: pdf | Size: 377 KB

Photography Practice Sessions_April-June 2015_FULL

Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between April and June for members who wish to practice the shooting skills and techniqu ...

發布日期: 2015-03-09

File Type: pdf | Size: 526 KB

20150428_Photography Gatherings

發布日期: 2015-03-06

File Type: pdf | Size: 271 KB

20150312-Trail Running Class

Trail Running Classes The Athletics Interest Group (AIG) has organized two trail running classes for members who wish to take up a challenge for running mountain trails. Details are as follows: Cllass ...

發布日期: 2015-03-02

File Type: pdf | Size: 293 KB

jazz_mar

發布日期: 2015-02-05

File Type: pdf | Size: 366 KB

jazz_feb

發布日期: 2015-01-15

File Type: pdf | Size: 371 KB

reasons-order-1111

Proceedings No.: D-12-0740H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

發布日期: 2014-11-28

File Type: pdf | Size: 95 KB

Application Form - International

1 Participants are required to attend one of the above series of tutorials, on Mondays, Wednesdays or Thursdays. HKICPA's Specialist Programmes in Taxation International Tax Course This Internatio ...

發布日期: 2014-11-27

File Type: pdf | Size: 90 KB

jazz_jan

發布日期: 2014-11-25

File Type: pdf | Size: 390 KB

PSS_Flyer_Photography gatherings

Photography Gatherings The Photography Interest Group (PoIG) has organised two gatherings with field trips for members who are interested in taking travel photography by using (1) mirrorless camera an ...

發布日期: 2014-11-11

File Type: pdf | Size: 251 KB

jazz_dec

發布日期: 2014-10-28

File Type: pdf | Size: 372 KB

20141109_BoIG_coaching courses

Bowling Coaching Courses The Bowling Interest Group (BoIG) has organized two coaching courses for members to improve their bowling skill as follows: Course No.. Tiime Dattes Venue 1A 3:00 pm – 4:30 pm ...

發布日期: 2014-10-09

File Type: pdf | Size: 235 KB

Circular_GIG1411

The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...

發布日期: 2014-09-30

File Type: pdf | Size: 255 KB

tue09

發布日期: 2014-09-29

File Type: pdf | Size: 318 KB

tue09old

發布日期: 2014-09-01

apmwqc1410

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

apmwqc14o

Audit Practice Manual Application Workshop The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clari ...

jazz_oct

File Type: pdf | Size: 308 KB

Cir_TTC1410_rv

CPA Table Tennis Competition 2014 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time Events First match day: 4 October 2014 2:00 pm – 8:00 pm Men's Singles & Men' ...

發布日期: 2014-08-14

File Type: pdf | Size: 122 KB

TUE140345

發布日期: 2014-04-24

File Type: pdf | Size: 687 KB

jazz_apr

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

發布日期: 2014-03-25

File Type: pdf | Size: 277 KB

jf_mar

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-02-25

File Type: pdf | Size: 304 KB

jf_feb

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-01-23

order-20130116

1 Proceedings No: D-11-0528C IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under secti ...

發布日期: 2014-01-15

File Type: pdf | Size: 48 KB

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2013-12-12

File Type: pdf | Size: 320 KB

jf_nov

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2013-10-17

File Type: pdf | Size: 337 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: 252 KB

Flyer

公會轄下的中小型執業所領導小組將於9 月16 日(星期一)，組織訪問團到佛山，與佛山市南海財政局及南海區會計學會會晤，了解南海區經濟及該區會計事務所的發展情況，並探討兩地合作商機。是次活動可與當地重點上市企業(包括相關領導)和事務所代表交流，拓展兩地合作商機。日期2013 年9 月16 日(星期一) 時間(暫定) 早上8 時至晚上8 時行程(初步) 交流午餐專題研討會講題：「南海經濟發展和商機及南 ...

發布日期: 2013-08-21

File Type: pdf | Size: 167 KB

Flyer.SMP130916

發布日期: 2013-08-21

File Type: pdf | Size: 167 KB

jf_sep

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2013-08-07

File Type: pdf | Size: 347 KB

jf_aug

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2013-07-04

File Type: pdf | Size: 346 KB

130614

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2013-05-23

File Type: pdf | Size: 343 KB

hp_may

HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of entertainment; hobby or ...

發布日期: 2013-04-29

File Type: pdf | Size: 294 KB

hp_mar2

Hip Hop Dancing Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of e ...

發布日期: 2013-02-26

File Type: pdf | Size: 343 KB

feb_chacha

Cha Cha Cha Latin Class VVeennuuee:: CChhaammppiioonn BBaallllrroooomm DDaanncciinngg AAccaaddeemmyy 22//FF,, CCaappiittaall CCoommmmeerrcciiaall BBuuiillddiinngg,, 2266 LLeeiigghhttoonn RRooaadd,, CC ...

發布日期: 2013-02-21

File Type: pdf | Size: 336 KB

hp_jan

發布日期: 2013-01-09

File Type: pdf | Size: 303 KB

hp_nov

發布日期: 2012-10-30

File Type: pdf | Size: 705 KB

julia-leung-hkicpa-usfst

Financial Services and the Treasury Bureau, HKSAR Government Hong Kong’s Competitiveness as an International Financial Centre Hong Kong Institute of Certified Public Accountants Conference 2012 27 Oct ...

發布日期: 2012-10-26

hp_oct

發布日期: 2012-10-05

File Type: pdf | Size: 309 KB

F121113_1118

Financial Reporting Seminar on Property Valuation Date 13 November 2012 (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, H ...

發布日期: 2012-09-13

File Type: pdf | Size: 190 KB

hp_sep

發布日期: 2012-08-30

File Type: pdf | Size: 292 KB

hkex

From: Steve Ong [mailto:SteveOng@HKEX.COM.HK] Sent: Tuesday, July 10, 2012 7:01 PM To: Chris Joy; Winnie Chan Cc: ComMem-DICKENS Mark; Elce Lee Subject: IASB Exposure Draft of Annual Improvements to I ...

發布日期: 2012-08-24

File Type: pdf | Size: 55 KB

hp_aug

發布日期: 2012-07-18

File Type: pdf | Size: 291 KB

hp_jul

Hip Hop Dance Class HHiipp--hhoopp ddaannccee,, also known as jjaazzzz ffuunnkk refers to dance styles originally performed on the street in hip-hop music. Its freestyle movements can be a form of ent ...

發布日期: 2012-06-06

File Type: pdf | Size: 300 KB

apr

Latin/Ballroom Dance Class Date & Class Date Date Rumba – Elementary II (Tuesday) Tango – Elementary I (Thursday) 1. 24 April 2012 19 April 2012 2. 8 May 2012 26 April 2012 3. 15 May 2012 3 May 20 ...

發布日期: 2012-03-12

File Type: pdf | Size: 341 KB

paib120208

PAIB Seminar on Corporate Governance Code and Rule Amendments About the topic Following a consultation by the Stock Exchange on proposed changes to the Corporate Governance Code (previously known as C ...

發布日期: 2012-01-20

File Type: pdf | Size: 245 KB

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha technique class (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 2012 3. 6 M ...

發布日期: 2012-01-17

File Type: pdf | Size: 296 KB

feb

Latin/Ballroom Dance Class Date & Class Date Date Cha Cha with technique training (Tuesday) Waltz – Elementary I (Thursday) 1. 21 February 2012 16 February 2012 2. 28 February 2012 23 February 201 ...

發布日期: 2012-01-12

File Type: pdf | Size: 296 KB

dec

Latin/Ballroom Dance Class Date & Class Date Date Quickstep – Elementary I (Tuesday) Jive – Elementary II (Thursday) 1. 13 December 2011 8 December 2011 2. 20 December 2011 15 December 2011 3. 3 J ...

發布日期: 2011-11-03

File Type: pdf | Size: 313 KB

IVSflyer

Hong Kong Institute of CPAs The Hong Kong Institute of Surveyors Joint CPD Event on IVSC Hong Kong Seminar on the new IVS CPD Code: CPD/GPD/2011109 Date: 2 November 2011 (Wednesday) Time: 5:30 pm – 8: ...

發布日期: 2011-10-04

File Type: pdf | Size: 219 KB

oct

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary II (Tuesday) Samba – Elementary II (Thursday) 1. 18 October 2011 13 October 2011 2. 25 October 2011 20 October 2011 3. 1 Novemb ...

發布日期: 2011-09-15

File Type: pdf | Size: 289 KB

sep

Latin/Ballroom Dance Class Date & Class Date Date Waltz – Elementary I (Tuesday) Samba – Elementary I (Thursday) 1. 20 September 2011 8 September 2011 2. 27 September 2011 15 September 2011 3. 4 O ...

發布日期: 2011-08-17

File Type: pdf | Size: 177 KB

jan

1 Minutes of the 189th meeting of the Financial Reporting Standards Committee held on Tuesday, 11 January 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...

發布日期: 2011-02-14

mar

Latin/Ballroom Dance Class .Date & Class Date Date Rock n Roll – Elementary II (Tuesday) Waltz – Elementary I (Thursday) 1. 8 March 2011 10 March 2011 2. 15 March 2011 17 March 2011 3. 22 March 20 ...

發布日期: 2011-02-11

File Type: pdf | Size: 288 KB

feb

Latin/Ballroom Dance Class Date & Class Date Date Jive – Elementary II (Tuesday) Waltz – Elementary II (Thursday) 1. 8 February 2011 10 February 2011 2. 15 February 2011 17 February 2011 3. 22 Feb ...

發布日期: 2011-01-05

File Type: pdf | Size: 278 KB

Flyer Form_101023_rv5

Flyer Form_101023_rv5 Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a Golf Day (Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ...

發布日期: 2010-10-25

File Type: pdf | Size: 270 KB

september

1 Minutes of the 185th meeting of the Financial Reporting Standards Committee held on Tuesday, 7 September 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

發布日期: 2010-10-06

File Type: pdf | Size: 182 KB

CLP under old syllabus

Candidate Learning Pack Index & Content Last Updated: May 2010 session Published by the Hong Kong Institute of Certified Public Accountants © Hong Kong Institute of Certified Public Accounta ...

發布日期: 2010-09-01

paib100818

What accountants should know about Intellectual Capital Management About the topic High level performance of organisations is no longer driven by traditional physical assets, but mainly by Intellectua ...

發布日期: 2010-07-02

File Type: pdf | Size: 247 KB

gig_cir100528_f

Golf Day at Kau Sai Chau Public Golf Course (East Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members to experience the East Course of Kau Sai Chau Public Golf Co ...

發布日期: 2010-05-04

File Type: pdf | Size: 182 KB

100419

* Please refer here for descriptions of other competencies and ratings. Valuation – HKFRS 2 Share-based Payment & HKFRS 3 Business Combinations About the topic This forum will cover valuation and ...

發布日期: 2010-03-17

File Type: pdf | Size: 45 KB

0605

Financial Reporting Standards Committee Meeting summary – May 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 10 May 2006. Members of the Committee present were: Messrs ...

發布日期: 2006-06-21

FRSCMS-May

發布日期: 2006-06-21

File Type: pdf | Size: 45 KB

Application Form 2022 Internationalorg v2docx

Application Form 2022 Internationalorg v2docx 1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components ...

File Type: pdf | Size: 490 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

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

Booking FormR11

Training and Meeting Facilities -27/F Wu Chung House Finance & Administration Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Enquiries: 2287 8228 ...

File Type: pdf | Size: 396 KB

hksa230cfd

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015 Effective for audits of financial statements for periods beginning on or af ...

發布日期: 2019-03-25

File Type: pdf | Size: 194 KB

MPS_Module_B_Part_I_Jun2017

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發布日期: 2017-04-18

File Type: pdf | Size: 306 KB

Exam Technique Seminar_Module B

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發布日期: 2015-11-04

File Type: pdf | Size: 1013 KB

tts-oct-dec

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-09-02

File Type: pdf | Size: 3 MB

tue-jan-mar_final

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-01-31

File Type: pdf | Size: 288 KB

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 ...

發布日期: 2007-07-19

21standards

November 2004Exposure DraftResponse Due Date28 February 2005Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements ED of 21 Proposed Hong Kong Standards on Auditing and R ...

發布日期: 2005-01-14

21standards

發布日期: 2005-01-14

b21standards

發布日期: 2005-01-10

b21standards

發布日期: 2005-01-10

File Type: pdf | Size: 243 KB

ps_disclosure

Disclosure Initiative—Principles of Disclosure IFRS Standards Project Summary March 20192 Project Summary Disclosure Initiative—Principles of Disclosure March 2019 Principles of Disclosure The Inte ...

23022

Audit Documentation Hong Kong Standard on Auditing 230 HKSA 230 Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021, May 2022, January 202 ...

File Type: pdf | Size: 326 KB

update119

i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...

發布日期: 2019-03-25

File Type: pdf | Size: 861 KB

20121011_module_a_part1

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發布日期: 2012-10-10