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update168

i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

pn740r

PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...

File Type: pdf | Size: 868 KB

pn740r

File Type: pdf | Size: 868 KB

74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

hksa810cfd

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...

發布日期: 2019-03-25

File Type: pdf | Size: 573 KB

update158

i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

ed-hksa700_and_ISA705_and_706

EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...

發布日期: 2005-05-09

File Type: pdf | Size: 371 KB

ed-hksa700_and_ISA705_and_706

發布日期: 2005-05-09

File Type: pdf | Size: 371 KB

update265

i Update No. 265 (Issued 28 September 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, iv and v and replace with the revised pag ...

File Type: pdf | Size: 1 MB

i2cpn74021

29 July 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON ED PRACTICE NOTE 740 (REVISED) AUDITOR’S LETTER ON CONTINUING CONNECTED TRANSACTIONS U ...

File Type: pdf | Size: 928 KB

BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

發布日期: 2013-12-06

File Type: pdf | Size: 1 MB

invitation_to_comment_iaasb

2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...

發布日期: 2004-10-08

File Type: pdf | Size: 517 KB

invitation_to_comment_iaasb

發布日期: 2004-10-08

File Type: pdf | Size: 517 KB

update086

i Update No. 86 (Issued 2 June 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i to vi. ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

ed_IAASB_0602

ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...

發布日期: 2005-11-09

File Type: pdf | Size: 1 MB

exposure_draft

1 HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 22877228 ...

發布日期: 2004-05-06

File Type: pdf | Size: 601 KB

HKICPA Annual Report 2022 Eng

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File Type: pdf | Size: 7 MB

Annual Report 2022 Eng

ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...

File Type: pdf | Size: 7 MB

Module D 6th Edition Learning Pack_Part 3

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發布日期: 2017-08-29

File Type: pdf | Size: 6 MB

update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

發布日期: 2018-02-13

File Type: pdf | Size: 2 MB

update172

i Update No. 172 (Issued 31 August 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...

發布日期: 2019-03-25

File Type: pdf | Size: 5 MB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

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update168

pn740r

pn740r

74022

hksa810cfd

update158

ed-hksa700_and_ISA705_and_706

ed-hksa700_and_ISA705_and_706

update265

i2cpn74021

BAFS_notes

invitation_to_comment_iaasb

invitation_to_comment_iaasb

update086

Module D Taxation Part 4

ed_IAASB_0602

ed_IAASB_clarity

ed_IAASB_clarity

ed_IAASB_0602

exposure_draft

HKICPA Annual Report 2022 Eng

Annual Report 2022 Eng

Module D 6th Edition Learning Pack_Part 3

update188

Module D (5th edition)_Part 3

S027Champion

update172

LPMD_6thEdition