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Module B Supplement 20162_2

發布日期: 2016-09-12

20130416_module_b_part1

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發布日期: 2013-05-06

File Type: pdf | Size: 4 MB

20121204_ModuleA_Essay

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發布日期: 2012-12-14

20121106_ModuleA_PartII

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發布日期: 2012-11-06

File Type: pdf | Size: 329 KB

Annex 1

1 Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of th ...

發布日期: 2011-11-10

qa-annual-report-2010

Quality Assurance Annual Report 2010Foreword Our work 1 Oversight of our work 3 Our achievements 4 Our review process 7 Support and assistance 12 to members Findings and educational 13 points from pra ...

發布日期: 2011-04-11

File Type: pdf | Size: 414 KB

cg-code-sub

6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...

發布日期: 2011-04-07

File Type: pdf | Size: 422 KB

qa-report

Quality Assurance Annual Report 2009Foreword 1 What do we do 3 What have we changed since 5 last year What have we achieved in 2009 6 What is our review process 7 What have we done to help 9 our membe ...

發布日期: 2010-03-29

File Type: pdf | Size: 386 KB

qa-report

發布日期: 2010-03-29

File Type: pdf | Size: 386 KB

gaa-fin-report

Getting to the Heart of the Issue Can Financial Reporting be made simpler and more useful? A report on research undertaken by the Global Accounting AlliancePage Foreword .............................. ...

發布日期: 2009-03-24

File Type: pdf | Size: 331 KB

eframework_guide

Corporate Governance for Public Bodies A Basic Framework I am pleased to note that the Hong Kong Society of Accountants continues to play a significant role in promoting greater awareness and higher s ...

發布日期: 2006-03-08

File Type: pdf | Size: 330 KB

ed-pn1012

ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...

發布日期: 2003-06-06

File Type: pdf | Size: 130 KB

ed-pn1012

發布日期: 2003-06-06

File Type: pdf | Size: 130 KB

tb12

HONG KONG SOCIETY OF ACCOUNTANTS TaxB 12 5 July 2002 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 20021 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEP ...

發布日期: 2002-07-04

File Type: pdf | Size: 166 KB

ETS-FE

Disclaimer 1 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 pur ...

File Type: pdf | Size: 960 KB

ETS-FE_for presentation (for upload)

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Exam Technique Seminar_Module D_for student

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ETS_Module D

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File Type: pdf | Size: 960 KB

ETS-FE

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ETS_Module D

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Reasons for Decision_1178F_31 Dec2019_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap, 50) C'the FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Acc ...

File Type: pdf | Size: 1016 KB

pn851ff

11 August 2022 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE (“PN”) 851 (REVISED) REPORTING ON THE ANNUAL FINANCIAL REPORTS OF N ...

2-training-records-samples

Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...

File Type: pdf | Size: 572 KB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

i2cpn830202a

20 February 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 830 (Revised) Reports by the Auditor ...

old

i2cpn830202

File Type: pdf | Size: 18 MB

LPMA_6thEdition

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hkfrs17

HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...

File Type: pdf | Size: 3 MB

update211

i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...

File Type: pdf | Size: 5 MB

update247

Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...

File Type: pdf | Size: 3 MB

HKFRS 17_2023

HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...

File Type: pdf | Size: 5 MB

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

發布日期: 2017-11-15

Module B 6th Edition Flash Card

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發布日期: 2017-08-29

File Type: pdf | Size: 5 MB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

發布日期: 2015-11-25

File Type: pdf | Size: 8 MB

annual_report_2014_eng

Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...

發布日期: 2014-11-27

pn830

PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...

發布日期: 2005-01-05

File Type: pdf | Size: 855 KB

ed-pn830

September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...

發布日期: 2004-09-22

File Type: pdf | Size: 424 KB

ed-pn830

發布日期: 2004-09-22

File Type: pdf | Size: 424 KB

update 275

i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...

s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022 Effective for audits of financial statements for periods beginning on or after 15 December 2023 Special Considerations— ...

update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

File Type: pdf | Size: 3 MB

update067

Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...

DPMeasurement_full

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

發布日期: 2005-11-02