5
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG Page 1 of 2 Date: 9 November 2016 Venue: Offices of the preparers Participants: Not disclosed, CFO Not disclosed, General Manag ...
MPS_Flyer_20182
Module Preparation Seminars on QP Modules (December 2018 Session) The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2018 session. The MPS aims at he ...
PR_20180808_EN
1 HKICPA takes disciplinary action against a certified public accountant (practising) (HONG KONG, 8 August 2018) A Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants ord ...
INSOL_seminar_181107
INSOL International Hong Kong One Day Seminar Wednesday 7th November 2018 Venue: Four Seasons Hotel, 8 Finance Street, Central, Hong Kong Registrations are now open for the Hong Kong One Day Seminar t ...
368
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 24 April 2018 at 8:30 a.m. Board Room of the Hong Kong Institu ...
Chan Hoi Shing_Eng Press Release_12 Feb 2018
1 HKICPA takes disciplinary action against a certified public accountant (practising) (HONG KONG, 12 February 2018) – On 4 January 2018, a Disciplinary Committee of the Hong Kong Institute of Certifie ...
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
HKICPA_timetable for public_20182
Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...
Web-login-account
Last update: 22 March 2018 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ......................... ...
Web-login-account
Last update: 22 March 2018 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ......................... ...
366
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 November 2017 at 8:30 a.m. Board Room of the Hong Kong Inst ...
GPLTB_2017_TC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與廣東省地方稅務局(“省地稅”) 於2017 年12 月8 日在廣州舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
GPLTB_2017_SC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会(“公会”)非常荣幸能与广东省地方税务局(“省地税”) 于2017 年12 月8 日在广州举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件,并不会对任何与会人士构成约束 ...
SZSAT_2017_TC_extracted
深圳市國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會(“公會”)非常榮幸能與深圳市國家稅務局(“深國稅”) 於2017 年12 月5 日在深圳舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表深國稅與會人員的個人意見及只可視作一般參考文件,並不會對任何與會人士構成約束 ...
SZSAT_2017_SC_extracted
深圳市國家稅務局與香港會計師公會稅務交流會議摘記2017 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会(“公会”)非常荣幸能与深圳市国家税务局(“深国税”) 于2017 年12 月5 日在深圳举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表深国税与会人员的个人意见及只可视作一般参考文件,并不会对任何与会人士构成约束 ...
AppForm_FE_Jun18
Application Form Examination Techniques Seminar on QP Final Examination (June 2018 Session) Date and time : 23 Mar 2018, 7:00 p.m. – 10:00 p.m. Enrolment fee : HK100 Language : English Enrolment deadl ...
AppForm_ETS_20181
Application Form Examination Techniques Seminars on QP Modules (June 2018 Session) Name : Student/Membership No. : Email : Mobile No. : (Please tick "" the box "" to indicate which ...
364
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 25 April 2017 at 8:30 a.m. Board Room of the Hong Kong Institu ...
HHR
1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
pr_inducement
Press Releases/News Alerts, Press Releases Sep 08, 2017 New York, New York English Find more news & events related to: Code of Ethics, IESBA Keep Updated Get the latest news delivered to your inbo ...
Module D LP Summary of Changes 2017
Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...
Module D LP Summary of Changes 2017
Module D LP Summary of Changes 2017 September 2017 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in sixth edition Examples and self-test questions have been added or repla ...
362
1 Minutes of the nd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 December 2016 at 8:30 a.m. Board Room of the Hong Kong Inst ...
AppForm__FE_Jun17
Application Form Examination Techniques Seminar on QP Final Examination (June 2017 Session) Date and time : 3 April 2017, 7:00 – 10:00 p.m. Enrolment fee : HK100 Language : English Enrolment deadline ...
HKICPA_Order Form_CNY 2017 Promotion
Product Name Tasting Note Normal Price Special Price Home Delivery Order Total Amount 1. Boter I1Vt.a ili ylBl,aoV tDteeenrl elPteor oCsaemceoli eDOC Typical crisp and delicate perlage. Pale lgiht yel ...
361
1 Minutes of the st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 November 2016 at 8:30 a.m. Board Room of the Hong Kong Inst ...
Subscription to Mainland Accounting and Tax Publications
Posted Links Subscription deadline 11 July 2024 Accounting Yearbook of China 2023 (中國會計年鑒) China Taxation Yearbook 2023 (中國稅務年鑒) 31 July 2024 4 August 2023 Accounting Yearbook of China 2022 (中國會計年鑒) C ...
2016 winter solstice_HKICPA
定價(HK)限時優惠價(HK)數量(劵)數量(現貨)總額(HK)鴻運年糕106瑤柱蘿蔔糕106臘味芋頭糕106蔗汁馬蹄糕106山芋千絲糕116金絲貢棗糕106原味鮮肉臘腸12條116原味鮮鴨膶腸12條116原味鮮鵝肝腸10條116付款方法:現金(送劵時將總金額交予速遞員)網上信用卡Paypal付款支票-不適用於住宅區抬頭請填寫「金熙貿易有限公司或Gold Hill Trading Limited」 ...
231
1 Minutes of the st meeting of the Financial Reporting Standards Committee held on Tuesday, 12 July 2016 at 8:40 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F ...
taxlink10_161026
Issue 10. Oct. 2016 Events Click for upcoming events on current tax issues. Publications 1. Exchange of information/Tax treaties Inland Revenue (Amendment) (No. 3) Ordinance 2016 comes into effect fr ...
CFIG161003_MAS
Page 1 of 2 * Details of Competency and Rating information ABOUT THE SEMINAR In mid-August 2016, the Securities and Futures Commission and the China Securities Regulatory Commission announced the appr ...
CFIG161003_MAS
Page 1 of 2 * Details of Competency and Rating information ABOUT THE SEMINAR In mid-August 2016, the Securities and Futures Commission and the China Securities Regulatory Commission announced the appr ...
PICIG161012_Form
PICIG Lunch Seminar Combating Property Fraud Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong. Fax no: 2893 ...
QP_app_guide_re-app
P. 1 Qualification Programme (QP) Online Application System (Re-application) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...
CFIG161003_form
CFIG Evening Seminar Shenzhen-Hong Kong Stock Connect (深港通) Enrolment Form Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, Hong Kong ...
AppForm_Dec16_FE
Application Form Examination Techniques Seminar on QP Final Examination (December 2016 Session) (Event Code: SQPE16100401) Date and time : 4 October 2016, 7:00 – 10:00 p.m. Enrolment fee : HK100 Langu ...
SYSU Elite_160727
1 香港会计师公会中山大学会计精英QP奖学金计划-2016年12月考期概述香港会计师公会(公会)和中山大学一直紧密合作推广会计专业,并让越来越多的会计精英走向国际。为了协助更多中山大学的同学实现自己的会计师梦,公会计划在中山大学推行『中山大学会计精英QP奖学金计划』,为有意通过QP课程成为国际认可会计师的同学提供奖学金,让同学们尽快获取国际会计专业资格,投身会计行业。公会将从目前在读大三/四会计系 ...
UIC elite scheme_flyer-updated on 20160728
自2010年开始,香港会计师公会和联合国际学院一直紧密合作推扩会计专业。现在越来越多同学参加QP考试,希望尽快获取国际会计专业资格,投身会计行业。约有445位的联合国际学院学生注册报读专业资格课程QP。为了协助更多联合国际学院同学实现自己的梦想,就2017年6月的香港会计师公会专业资格课程(QP)考试,公会将再次为联合国际学院的同学推行「UIC精英计划」。公会将从目前就读大四会计系或已经完成第二阶 ...
SYSU Flyer_160616
1 香港会计师公会中山大学会计精英QP奖学金计划-2016年12月考期概述香港会计师公会(公会)和中山大学一直紧密合作推广会计专业,并让越来越多的会计精英走向国际。为了协助更多中山大学的同学实现自己的会计师梦,公会计划在中山大学推行『中山大学会计精英QP奖学金计划』,为有意通过QP课程成为国际认可会计师的同学提供奖学金,让同学们尽快获取国际会计专业资格,投身会计行业。公会将从目前在读大三/四会计系 ...
Notes for Institute Staff_16.05.11
P:\E&T\AAOSET(JK)\Exams\2016 Exams\20161\Marking School\Notes\.docx 1 Marking School – Action Notes for Institute Staff Markers' Meeting 1 (MM1): 1. E-mail Q&A to Team Representatives (TRs ...
355
1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 20 October 2015 at 8:30 a.m. Board Room of the Hong Kong Insti ...
pr_ifrs4
The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States of America Registered Office: 1209 Orange Street Wilmington New Castle C ...
Robert Half Tips on Career Planning for Young CPAs
2014 Accountemps. A Robert Half Company. An Equal Opportunity Employer M/F/D/V. All rights reserved. This material is the confidential property of Accountemps. Copying or reproducing this material is ...
i2c201508
5 November 2015 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2015/8 IFRS Practice Statement: Application of Materiality t ...
Am I too sensitive or if my kid
has problematic issue with specific needs in kindergarten Dr. Cecilia Wing Chi Lam Educational Psychologist Hong Kong Developmental Paediatrics Centre Email: info@hkdpc.com Address: Rm 1006, 10/F, Ban ...
Dr. Cecilia Lam ppt
Am I too sensitive or if my kid has problematic issue with specific needs in kindergarten Dr. Cecilia Wing Chi Lam Educational Psychologist Hong Kong Developmental Paediatrics Centre Email: info@hkdpc ...
wpe151112
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
ApplicationForm_Dec2015_FESeminar
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
ApplicationForm_Dec2015_FESeminar
Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the administration of the course on which registered students are enrolled. In addition ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
Module A LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
353
1 Minutes of the rd Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 July 2015 at 8:30 a.m. Board Room of the Hong Kong Institut ...
Module D LP Summary of changes 2015
September 2015 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
Module D LP Summary of Changes 2015
September 2015 1 HKICPA Qualification Programme Module D Learning Pack Summary of changes in fifth edition Examples and self-test questions have been added or replaced throughout the chapters. Chapter ...
Flyer_joint event on 18 June 2015
Supporting organisation Host Supporting organisation Insider Trading CPD point(s) : The Law Society of Hong Kong : 2 points The HKICPA : 2 hours The HKICS : TBC Insider trading stands apart as a top e ...
Circular_RSCPAD2015
香港專業團體康體會Recreation and Sports Club for HK Professional Bodies RSCP Annual Dinner 2015 The Recreation and Sports Club for Hong Kong Professional Bodies (RSCP) Annual Dinner will be held on Saturday, 2 ...
20150417_MPSI_D
Module Preparation Seminar (Jun 2015) Major or Difficult Syllabus Topics (Part I) Prepared by Angela Nip 2 Topic 1: Profits Tax -Taxability and Deductibility Here’s some highlighted notes extracted f ...
wac150626
This workshop is aimed at those who want to practice how to apply Hong Kong Accounting Standard 12 "Income Taxes" while they are developing their understanding of the requirements. It starts ...
wpe150424
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
apm150522
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 ...
aasc348
1 Minutes of the 348th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 16 December 2014 at 8:30 a.m. Board Room of the Hong Kong I ...
e-resources_jan15
New e-Resources (January 2015) New EBooks Title : Wiley GAAP 2014: interpretation and application of generally accepted accounting principles Author: Joanne M. Flood Publisher: John Wiley & Sons, ...
featuredbooks_jan15
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Conflict of Interests Books E-books E ...
m-qp-exp-et
The Hong Kong Institute of Certified Public Accountants, the only statutory licensing body of CPAs in Hong Kong, is recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
ss-1229
1 The Hong Kong Institute of Certified Public Accountants is the only statutory licensing body of CPAs in Hong Kong recognized globally as the pre-eminent body of top-tier accountants that leads and s ...
217
1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 14 October 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...
Cir_BP_IFRS2015BLUE
2015 IFRS – Consolidated without early Application (Blue Book) Available at bulk purchase price Bulk Purchase Offer Closing date: 9 January 2015 If there are more than ten orders received from members ...
wam150302
Workshop for Audit Manager Training for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compliance with Hong Kong Stand ...
wpe150114
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
Notes to candidates - Chin
香港會計師公會「企會財考試」考生須知考生必須遵守所有列印在准考證上的考試規則及考生須知。考生應試時必須攜帶准考證及香港身份證正本以便呈驗。考生必須遵守考試規則,並須特別注意不要觸犯下列可引致扣分、降級或取消考試成績處分的嚴重違規行為: 1. 在考試前以不正當方法獲悉試題內容; 2. 被發現身上,衣袋內、桌子的抽屜內有可供作弊的物品(包括在准考證上或計算機背後所書寫的內容); 3. 派發試卷後,被發 ...
e-resources_nov14
New e-Resources (November 2014) New EBooks Title : IPO : a global guide Author: Philippe Espinasse Publisher: Hong Kong University Press Year: 2014 Call No.: HG4028 .S7 E87 2014eb eISBN: 9789888268986 ...
Table Reserve Form_AD2014
ANNUAL DINNER 2014 Monday, 8 December Reservation Form (please return on or before 21 November 2014) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants, 37th ...
featuredbooks-oct
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Data Protection Books E-books E-journ ...
e-resources-oct
New e-Resources (October 2014) New EBooks Title : Frequently asked questions in international standards on auditing Author: Steven Collings Publisher: Wiley Year: 2014 Call No.: HF5626 .C65 2014eb eIS ...
aasc345
1 Minutes of the 345th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 July 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...
qp-bd-ws-dec
KPMG In‐house Workshop of Module A, B & C (Dec 2014 intake) Updated as at 12 Sep 2014 *Changes highlighted in red Remarks: 1. Please sign‐in in classroom Module A Module B Class 3 CHK3A4401 Date V ...
Flyer_Workshop_SGIG140921
SSttaaggee PPeerrffoorrmmaannccee WWoorrkksshhoopp 2211 SSeepptteemmbbeerr 22001144 Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East, ...
wpe140922
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
wpe140922o
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
Annex_G_Outcome_Chi
附件G 专业资格及考试评议会课程评核结果复核及有效期1. 认证/再认证工作的结果复核教育机构/课程营运机构如不满意认证/再认证结果,可以提出结果复核申诉。复核申请必须于认证/再认证结果通知书发出日期30天内,以书面方式向公会的教育及培训总监提出。教育机构/课程营运机构应列明申请复核的原因,如有相关资料或文件可作为复核理据,亦应一并提供。专业资格及考试评议会将详细审阅每个复核申请,以决定应否变更认证 ...
online-regform-guide
Qualification Programme (QP) Online Registration System User Guide Page 2 Qualification Programme (QP) Online Registration To facilitate applicants in the QP application procedure and to further enhan ...
wpe05
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
QEB_TOR_2014_Revised12Mar14
P:\E&T\DES_SF\TOR\TOR 2014\QEB_TOR 2014 (Revised on 12 Mar 2014)_Clean v.doc 1 QUALIFICATION AND EXAMINATIONS BOARD Terms of Reference Introduction Matters pertaining to examinations are prescribe ...
apm04
Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...
wqc04
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 ...
Application Form
Application form for Module Preparation Seminars on QP Modules June 2014 session Personal Data (Privacy) Ordinance: All personal data collected in this form will only be used for the purpose of the ad ...
improv10_13
Annual Improvements to HKFRSs – 2010-2012 Cycle and 2011-2013 Cycle HKICPA Standard Setting Department Staff Summary (February 2014) This HKICPA Standard Setting Department Staff Summary is intended f ...
wqc03
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 ...
wec140306
ICAC Workshop on Ethical Decision Making Representatives from the ICAC's Hong Kong Ethics Development Centre will discuss the Model for Ethical Decision Making (EDM). In particular, they will cove ...
wpe
HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...
amp
Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual ("APM"), which was issued in November 2010, has been updated to address the requirements of Clar ...
Snooker_131215
Snooker Christmas Party The Snooker Interest Group (SnIG) has organized a Christmas party for its members. This provides a wonderful opportunity for members to mingle and celebrate the festive season. ...
337
1 Minutes of the th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 22 October 2013 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants ...
wga131205_09
Workshops for Group Accounting The workshops for group accounting aim to assist participants to develop the skills for preparing consolidated financial statements and consolidated statement of cash fl ...
wqc131201
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 ...
wau131118
Technical Learning and Support Programme 2013 Getting Familiar with Internal Control – A Workshop on Internal Control This workshop aims to assist participants to understand elements of internal contr ...
wac131103_1
Technical Learning and Support Programme 2013 Overview of Accounting for Group Restructuring and Certain Common Accounting Issues for Initial Public Offering Group restructuring is often viewed as one ...