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051024
1 24 October 2005 By fax (2537 1851) and by post Our Ref.: C/TXG, M37517 Hon. James Tien Pei-chun Chairman Bills Committee on Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005 Legislative C ...
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1_603
Statement 1.603Issued September 2005 Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Effective for insolvency appointmentsmade on or after 1 October 200 ...
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sas610
SAS 610 (revised October 02) 1 STATEMENT OF AUDITING STANDARDS 610 COMMUNICATIONS OF AUDIT MATTERS WITH THOSE CHARGED WITH GOVERNANCE (Effective for audits of financial statements for periods beginnin ...
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sas440
SAS 440 (July 97) 1 STATEMENT OF AUDITING STANDARDS 440 REPRESENTATIONS BY MANAGEMENT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...
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sas420
SAS 420 (July 97) 1 STATEMENT OF AUDITING STANDARDS 420 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...
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sas410
SAS 410 (July 97) 1 STATEMENT OF AUDITING STANDARDS 410 ANALYTICAL PROCEDURES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...
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hksa720
OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS 1 ED/HKSA 720 HONG KONG STANDARD ON AUDITING 720 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (Effectiv ...
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hksa720
OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS 1 ED/HKSA 720 HONG KONG STANDARD ON AUDITING 720 OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS (Effectiv ...
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hksa540
AUDIT OF ACCOUNTING ESTIMATES 1 ED/HKSA 540 HONG KONG STANDARD ON AUDITING 540 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning on or after 15 December ...
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hksa540
AUDIT OF ACCOUNTING ESTIMATES 1 ED/HKSA 540 HONG KONG STANDARD ON AUDITING 540 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning on or after 15 December ...
![app04-07](/images/search_icon_pdf.gif)
app04-07
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 13 July 2004 to 31 December 2009 Name of the ...
![HKAS23cl](/images/search_icon_pdf.gif)
HKAS23cl
1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...
![ssap31qarm](/images/search_icon_pdf.gif)
ssap31qarm
48 The Hong Kong Accountant May 2001 CPD A CPD seminar held in February on SSAP 31 ‘Impairment of Assets’, attracted an audience of 450. Paul Pacter, Technical Director at Deloitte Touche Tohmatsu, re ...
![Module B (Dec 11)_Question](/images/search_icon_pdf.gif)
Module B (Dec 11)_Question
Module B (Dec 11)_Question Module B (December 2011 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 ...
![PDCT & PDHKT flyer & HK Application](/images/search_icon_pdf.gif)
PDCT & PDHKT flyer & HK Application
PDCT & PDHKT flyer & HK Application HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax /Professional Diploma in Hong Kong Tax These programmes provide participants wi ...
![HKICPA Bridge Tournament 2015#1_deal](/images/search_icon_pdf.gif)
HKICPA Bridge Tournament 2015#1_deal
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![update 261](/images/search_icon_pdf.gif)
update 261
Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...
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635th_220624
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techwatch200
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 ...
![extmins](/images/search_icon_pdf.gif)
extmins
Page 1 of 4 Summary of meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 29 April 2020, Wednesday Time: 9:30 a.m. – 12:00 noon Venue: Boardroom, 37/F., Wu Chung House, 213 Q ...
![Decision on sanctions and costs_1178F_25Apr2020_edited](/images/search_icon_pdf.gif)
Decision on sanctions and costs_1178F_25Apr2020_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants Before a Dis ...
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form-sdi-r
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Reference in Support of an Application for the Specialist Designation in Insolvency (Form SDI-R) NOTES: 1. This form should be completed and duly si ...
![Hong Kong Taxation](/images/search_icon_pdf.gif)
Hong Kong Taxation
(Revised in Jan 2024) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...
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Hong Kong Taxation Mar 2024
(Revised in March 2024) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in ...
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654th_19 January 2024
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![HKBN Handbill 20230831 ENG](/images/search_icon_pdf.gif)
HKBN Handbill 20230831 ENG
# 計劃詳情: 1) 合約期24 個月2) 優惠期至另行通知,有限先到得3) 計劃只適用於新安裝戶及指定屋苑4) 送6個月HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( HKBN SAFE ( 3 裝置)香港會計師公會員限定優惠(名額100 位,先到得)合約未完都可先登記,最多365 日延遲生效月費家居電話 Wifi 6 Wifi 6 Wifi 6 ...