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Flyer_HKCPS140106

Forum on Population Policy Venue: Joint Professional Centre Unit 1, G/F, The Center, 99 Queen’s Road Central, Hong Kong Date: 6 January 2014 (Monday) Time: 3:15pm -3:45pm Registration 3:45pm -5:45pm P ...

發布日期: 2013-12-16

File Type: pdf | Size: 510 KB

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. ...

發布日期: 2013-12-02

File Type: pdf | Size: 311 KB

20132_MC_Comparison

September 2013 1 HKICPA Qualification Programme Module C Learning Pack Examples and self-test questions have been added or replaced throughout the chapters. Chapter in 3rd edition Main changes in 4th ...

發布日期: 2013-09-23

File Type: pdf | Size: 66 KB

20132_MC_Comparison_1

發布日期: 2013-09-23

File Type: pdf | Size: 66 KB

pe1312

Technical Learning and Support Programme 2013 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 ...

發布日期: 2013-08-15

File Type: pdf | Size: 187 KB

hans

1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Are we there yet? Charting the ...

發布日期: 2013-06-10

File Type: pdf | Size: 422 KB

Module 12

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發布日期: 2012-10-15

A2

1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues Required (a) Define the following terms and provide examples of each: a. Permanent difference, b. Tempor ...

發布日期: 2012-09-24

File Type: pdf | Size: 137 KB

rules-regulations-participants

Forum on the 2012 Legislative Council Election Accountancy Functional Constituency (Wednesday, 29 August 2012) Rules and Regulations Admission 1. All Institute members will be admitted to attend the F ...

發布日期: 2012-08-29

File Type: pdf | Size: 89 KB

20122_MC_Comparison_1

August 2012 1 HKICPA Qualification Programme Module C Learning Pack Overall update: 1. The Topic list at the start of each chapter has been extended to a detailed list of the topics covered in each ch ...

發布日期: 2012-08-23

File Type: pdf | Size: 62 KB

20122_MC_Comparison

發布日期: 2012-08-23

File Type: pdf | Size: 62 KB

joint event_120529

Supporting organisation Host Supporting organisation Enforcing Compliance: A Comparative Evaluation of Market Conduct Regulation CPD point(s) : The Law Society of Hong Kong : 3 points The HKICPA : 3 h ...

發布日期: 2012-05-15

File Type: pdf | Size: 193 KB

wpeq3

Technical Training and Support Programme 2012 10 HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organi ...

發布日期: 2012-04-27

File Type: pdf | Size: 338 KB

apmq3

Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

發布日期: 2012-04-27

File Type: pdf | Size: 363 KB

APMq2

Technical Training and Support Programme 2012 8 Audit Practice Manual Application Workshops The Institute's revised Audit Practice Manual (revised "APM"), which was issued in November 20 ...

發布日期: 2012-03-12

File Type: pdf | Size: 560 KB

3HK-form-1111

上台優惠條款及細則Terms and Conditions ‧ 除非另有註明，月費計劃內所列之使用量及收費只適用於本地服務。Unless otherwise specified, the usage entitlement and monthly fee apply to local service only ‧ 所有優惠附帶有關條款及細則，詳情未能盡錄，請向3職員查詢。The offers ar ...

發布日期: 2011-11-23

File Type: pdf | Size: 194 KB

SgIG - ticket order

To: Members, Singing Interest Group (SgIG) From: Shirley Ko, Co-convenor of SgIG (opera/choir stream) Dear all, An Opera in Three Acts -Dr. Sun Yat-sen (HK premiere) The Singing Interest Group is orga ...

發布日期: 2011-07-27

File Type: pdf | Size: 125 KB

pubforsale_coursenotes-dec31

1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE () HANDLING CHARGES & POSTAGE () 20 Dec 10 Fo ...

發布日期: 2010-12-29

File Type: pdf | Size: 30 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 () 20 Dec 10 Fo ...

發布日期: 2010-12-29

File Type: pdf | Size: 30 KB

pr-muad

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 29 ...

發布日期: 2010-06-30

File Type: pdf | Size: 98 KB

featuredbooks-may

1 CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Investment Analysis Title: Capital market instruments : analysis and va ...

發布日期: 2010-04-29

File Type: pdf | Size: 174 KB

Lawchuiting

Proceedings No: D-07-0287H IN THE MATTER OF complaint made under by-law 34(l)(c) of the Professional Accountants By-Laws BETWEEN The Registrar of the Council of the Hong Kong Institute of Certified Pu ...

發布日期: 2009-11-11

File Type: pdf | Size: 75 KB

iasb-summarypaper_Tokyofinal

1 Round Table Meeting on the Global Financial Crisis 3 December 2008 Tokyo BACKGROUND In October the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) ...

發布日期: 2008-11-27

File Type: pdf | Size: 35 KB

calendar

September 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 QP event Examination assistance functions Practical training ...

發布日期: 2008-09-29

File Type: pdf | Size: 395 KB

calendar

January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

發布日期: 2008-02-01

File Type: pdf | Size: 538 KB

ethics_0704

-1 -Ethics Committee Meeting Summary – April 2007 The Ethics Committee (Committee) met on 16 April 2007. Members of the Committee present were: Keith Pogson (Chairman), Albert Au (Deputy Chairman), Ch ...

發布日期: 2007-11-21

File Type: pdf | Size: 46 KB

calendar

Event Calendar SePTEMBER 2007 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training f ...

發布日期: 2007-09-27

File Type: pdf | Size: 853 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

發布日期: 2006-05-04

File Type: pdf | Size: 5 MB

amend

FORM MRAC (Revised in September 2004) Page 1 P:\IT\HKICPA Website Updating (NEW)\membership\registrationmatters\forms\Membership Recrod Amendment Coupon.DOC HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACC ...

發布日期: 2004-08-24

File Type: pdf | Size: 28 KB

company_bill_030504

-1 -BY FAX AND BY POST (2528 3345) Our Ref.: C/EPLM, M27168 3 May 2004 Ms. Shirley Lam, Financial Services Branch, Financial Services and the Treasury Bureau, 18th Floor, Admiralty Centre Tower 1, 18 ...

發布日期: 2004-05-05

File Type: pdf | Size: 82 KB

iasc_sic33_34

-1 -BY FAX AND BY POST Our Ref.: C/UII 5 November 2001 The Standing Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, I ...

發布日期: 2001-11-15

File Type: pdf | Size: 11 KB

Iasc_sic33_34

發布日期: 2001-11-15

File Type: pdf | Size: 11 KB

Iasc_sic33_34

發布日期: 2001-11-15

File Type: pdf | Size: 11 KB

Web-login-account

Last update: 28 September 2017 About Web Login Account How to acquire your Login ID and Password ............................................ 1 How to activate your Login Account ..................... ...

File Type: pdf | Size: 647 KB

Web-login-account.pdf

File Type: pdf | Size: 647 KB

Web-login-account

Last update: 12 November 2020 About Web Login Account How to recover your Login ID and Password ............................................ 1 How to activate your Login Account ...................... ...

File Type: pdf | Size: 625 KB

candidate7

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File Type: pdf | Size: 2 MB

candidate9

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File Type: pdf | Size: 1 MB

CO-rewrite - non transitional QA

Question C3 The adoption of financial reporting standards for the purpose of the Answer Section 380(4)(b) states that the financial statements for a financial year must comply with "the accountin ...

發布日期: 2019-04-18

0633_8Aug2019_Costs order_Redacted

IN THE MATTER OF Proceedings No: D-, I-O633C/D-, 1-0646C/D-13-0861C A Complaint made under section 34(, A) of the Professional Accountants Ordinance (Cap. 50) B ETVVE E N The Registrar of the Hong Kon ...

File Type: pdf | Size: 61 KB

MODULE 3 - Detailed Syllabus and Proficiency Level

MODULE 3: BUSINESS ECONOMICS HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outcom ...

File Type: pdf | Size: 57 KB

Userguide - Re-registration

P. 1 Qualification Programme (QP) Online Application System (Re-registration) User Guide P. 2 Online Application for Qualification Programme (QP) The online application supports the following browsers ...

File Type: pdf | Size: 616 KB

update 287

i Update No. 287 (Issued 27 February 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i, v and vi with revised pages i, v and vi. Revised co ...

File Type: pdf | Size: 244 KB

candidate4

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File Type: pdf | Size: 2 MB

Navigation guide

Qualification Programme (QP) Practical Experience Online System (Navigation to Online System) User GuidePage 1 of 8 Navigation to Online System 1. How to login to the online system 2. Bookmarking the ...

File Type: pdf | Size: 726 KB

Module A_Preseen_20182

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發布日期: 2018-08-01

File Type: pdf | Size: 265 KB

FCP flyer_published_1

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

發布日期: 2017-03-23

File Type: pdf | Size: 1 MB

FCP flyer_published

發布日期: 2017-03-17

File Type: pdf | Size: 1 MB

DC_1102P_19082016

, . IN T}IE MATTER OF A Complaint made under section 34(I) of the Profossional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Ac ...

發布日期: 2016-08-16

File Type: pdf | Size: 253 KB

MPS_Module A_Part 2

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發布日期: 2016-04-25

File Type: pdf | Size: 2 MB

Circular_TTIG160424

Table Tennis Team League 2016 The Table Tennis Interest Group (TTIG) has organized a team league for the first tme for its members to gain match experience where male and female players can compete wi ...

發布日期: 2016-03-04

File Type: pdf | Size: 357 KB

TeacherExpress_online_dec2015

NEWS HKICPA Examination in BAFS Important notes to candidates of HKICPA Examination in BAFS (December 2015 /January 2016 session) Over 7,200 enrolments have been received for the HKICPA Examination i ...

發布日期: 2015-11-25

File Type: pdf | Size: 4 MB

order-1007-bdo

1 Proceedings No.: D-12-0704X IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

發布日期: 2015-10-05

File Type: pdf | Size: 27 KB

CFIG150309

中國併購活動前瞻及機遇座談會主題撮要2014年中國地區企業併購活動創歷史新高，交易量及交易金額均強勁增長，中國國內經濟日益成熟所帶來的持續行業整合是主要驅動因素。在中國宏觀經濟的發展狀況下，科技、消費相關產業和金融服務行業成為併購活動的重點行業，而房地產行業的併購交易金額繼續位列第一。國有企業和民營企業的海外併購活動數量和金額均顯著上升。國企繼續將投資重點放置於資源及能源板塊。其他大部份海外併購活 ...

發布日期: 2015-02-06

File Type: pdf | Size: 342 KB

CFIG150309

發布日期: 2015-02-06

File Type: pdf | Size: 342 KB

order-reason-1122

Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

發布日期: 2014-11-28

File Type: pdf | Size: 48 KB

sv600

Simple, Speedy & Compact. From Paper to PDF in one touch! NEW Enhanced with new features Minimize unevenness in image quality with “VI technology” Automatically cropping of several documents with ...

發布日期: 2014-03-28

File Type: pdf | Size: 1 MB

comp-process-review-report

Compliance Process Review Report In February 2014, the Regulatory Accountability Board (RAB) issued the Process Review Report on the compliance department of the Hong Kong Institute of Certified Publi ...

發布日期: 2014-02-27

File Type: pdf | Size: 288 KB

techwatch80

Issue 80 • June 2009TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past iss ...

發布日期: 2009-06-04

File Type: pdf | Size: 277 KB

ConsumptionTax_China_Jan2009

中华人民共和国消费税暂行条例中华人民共和国国务院令第539号《中华人民共和国消费税暂行条例》已经2008年11月5日国务院第34次常务会议修订通过，现将修订后的《中华人民共和国消费税暂行条例》公布，自2009年1月1日起施行。总理温家宝二八年十一月十日中华人民共和国消费税暂行条例（1993年12月13日中华人民共和国国务院令第135号发布2008年11月5日国务院第34次常务会议修订通过）第一条 ...

發布日期: 2009-02-20

File Type: pdf | Size: 131 KB

notes_for_auditors_Nov05old

Innovation and Technology Fund (ITF) Notes for Auditors of Recipient Organisations Pursuant to the agreement made between the HKSAR Government and the Recipient Organisations (ROs) in respect of each ...

發布日期: 2005-11-02

File Type: pdf | Size: 65 KB

notes_for_auditors_Nov05

發布日期: 2005-11-02

File Type: pdf | Size: 65 KB

1a

Form IA-1 (September 2004) Page 1 P:\MEM\Int'l Affiliates\Form\HKICPA\IA Sep-04.doc HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap ...

發布日期: 2004-09-02

File Type: pdf | Size: 87 KB

Module B (Dec 14)_Answer_1

Module B (Dec 14)_Answer_1 Module B (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The f ...

File Type: pdf | Size: 310 KB

Annex_D_CRQ

COMPETENCY REQUIREMENTS QUESTIONNAIRE____________________________________________________(Name of the tertiary institution / programme provider)____________________________________________________(Nam ...

File Type: docx | Size: 85 KB

Module B (Dec 14)_Answer

Module B (Dec 14)_Answer Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The fo ...

File Type: pdf | Size: 310 KB

Module B (May 10)_Question

Module B (May 10)_Question Module B (May 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation a ...

File Type: pdf | Size: 68 KB

Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 127 KB

Recap of Major Business and Management Concepts

Dora Lee 10 November 2018 Secondary School Group (Level 1 and 2) HKICPA Accounting and Business Management Case Competition 2018-19 2 •Level 1: Financial Analyst (page 2: Question paper and guideline) ...

File Type: pdf | Size: 6 MB

Application Form - 2022 International_org v5

1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...

File Type: pdf | Size: 3 MB

252sep

1 Minutes of the 252nd meeting of the Financial Reporting Standards Committee held on Tuesday, 3 September 2019 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 108 KB

FCP flyer

Programme objective The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills expecte ...

File Type: pdf | Size: 866 KB

aupr

1 Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme (Effective for agreed-upon procedures engagements for which the terms of engage ...

File Type: pdf | Size: 194 KB

PDI flyer

PDIA2023a_Fullset

File Type: pdf | Size: 1 MB

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

發布日期: 2019-03-25

File Type: pdf | Size: 820 KB

Status report 2013c

準則趨同的更新文件（2014年4月7日）在前次2013年7月8日的更新文件中，已报告中国财政部（下称〝财政部〞）因应香港财务报告准则于2013年生效的新订准则，正在更新中国企业会计准则，以确保中国企业会计准则与香港财务报告准则持续趋同。为此财政部自2012年已发出八份征求意见稿，并邀请公众发表意见。香港会计师公会（下称〝公会〞）一直与财政部保持联系，了解新修订中国企业会计准则的发布日期。财政部告 ...

發布日期: 2014-04-23

File Type: pdf | Size: 475 KB

Olimo Terms Conditions 2023

Olimo Terms Conditions 2023 Olimo Limited TERMS & CONDITIONS TERMS & CONDITIONS 1. Service is subject to availability and must be pre Service is subject to availability and must be pre Service ...

File Type: pdf | Size: 221 KB

hk-int5

HK Interpretation 5 HK Interpretation 5HK Interpretation 5 HK Interpretation 5 HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Inte ...

發布日期: 2019-03-25

File Type: pdf | Size: 331 KB

2023 PreExamination Technique Seminar Paper 1

Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...

File Type: pdf | Size: 7 MB

Mod_B_Part_II_Jun2017

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發布日期: 2017-04-24

File Type: pdf | Size: 5 MB

20141015_MPS_B_S1

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發布日期: 2014-10-17

File Type: pdf | Size: 1 MB

Hong Kong Law

(Revised in Jan 2024) Page 1 HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKI ...

File Type: pdf | Size: 428 KB

MPS_D_PartI

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 purposes and sho ...

發布日期: 2017-10-30

File Type: pdf | Size: 657 KB

Module D 20140529 handouts

Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 29 May 2014 Examination Technique Seminar on Section A (Case) • June 2013 and December 2013 MD Taxation www.etctrain ...

發布日期: 2014-05-28

File Type: pdf | Size: 1 MB

CIMA

Steve Ong Deputy Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37/F Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong By fax to: (852) 2865 6776 By email to: com ...

發布日期: 2009-03-31

File Type: pdf | Size: 53 KB

MPS_D_PartI

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File Type: pdf | Size: 655 KB

2021_2nd runner up

The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...

File Type: pdf | Size: 695 KB

83022

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021, May 2022* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective ...

File Type: pdf | Size: 1 MB

830pn21

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for report ...

File Type: pdf | Size: 1 MB

830pn21

File Type: pdf | Size: 1 MB

20141106_ETS_C_S3

Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...

發布日期: 2014-11-12

File Type: pdf | Size: 1 MB

tls14

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: 2014-01-27

File Type: pdf | Size: 3 MB

Module B

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2013-02-15

File Type: pdf | Size: 383 KB

tts1301_03

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening training sessions held by the Institute to provide comprehen ...

發布日期: 2013-01-25

File Type: pdf | Size: 2 MB

n_pn830

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods endi ...

發布日期: 2020-03-30

File Type: pdf | Size: 864 KB

273830

File Type: pdf | Size: 864 KB

AT-Law Syllabus

(Revised in Jan 2019) Page 1 HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKICPA Aptitude Test HKI ...

發布日期: 2018-07-23

File Type: pdf | Size: 314 KB

ED-improve-IFRS-rd

Improvements to IFRSs Comments to be received by 24 November 2009 August 2009 Exposure Draft ED/2009/11IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Commen ...

發布日期: 2009-08-26

File Type: pdf | Size: 317 KB

Flashcard_Module D(5th edition)

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File Type: pdf | Size: 1 MB

2022 PreExamination Technique Seminar Paper 1

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update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Ventria Rehabilitation Centre

Expiry date: Until further notice Offers: Physiotherapy, Occupational Therapy and Prehab Training (45 / 90 mins sessions) (Flyer): 1. 15% off on single treatment 2. 20% off for 10-session treatment pa ...

發布日期: 2020-11-11

Financial reporting issues

Questions and Answers on financial reporting issues relating to the transition from the predecessor Companies Ordinance (Cap. 32) to the new Companies Ordinance (Cap. 622) ("new CO") These Q ...

發布日期: 2019-04-23

contentpage

i contents (09/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to September 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accou ...

發布日期: 2019-03-25

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itinerary

香港会计师公会内地业务关注组深圳及东莞考察圑日程安排(11 月3 -5 日) 更新﹕25/10/2017 日期時間內容11月3日（星期五）上午08:45 集合地點: 深圳福田管制站首層大堂B出口3號門集合乘車往深圳市區10:00-11:50 參觀【騰訊控股】下午12:00-13:30 午餐14:00-15:30 乘車往東莞16:00-17:00 參觀【創科實業有限公司】（東莞創機電業製品有限公司 ...

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Cantabile_Oct2017_workshop_170804

Please email us at ruby@cantabile.hk for further enquiry. Visit our website: www.cantabile.hk The personal data collected will be used solely by Cantabile Limited for the purpose of workshop and will ...

發布日期: 2017-08-03

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Exposure Draft 2017

Date Title 19 September 2017 Invitation to Comment on IASB Exposure Drafts: ED/2017/5 Accounting Policies and Accounting Estimates and ED/2017/6 Definition of Material with links to Exposure Draft ED/ ...

發布日期: 2017-06-13

Circular_GIG1603

The Golf Interest Group (GIG) has organised golf training course with Mr. Tommy Kan, HKPGA, for beginner, intermediate and advanced levels. Mr. Kan, former golf professional of The Jockey Club Kau Sai ...

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hkics_131021

Supporting organisation Host Supporting organisation The Governance of Corporate Acquisitions ECPD/CPD point(s) : The HKICS : 3 points The HKICPA : 3 hours The Law Society of Hong Kong : 3 points The ...

發布日期: 2013-09-17

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20111118

Date 18 November 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong Speaker Ms. Clara Yu Clara is currently ...

發布日期: 2011-09-04

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0303-1

Proceedings No.: D-03-0574C IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

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mpsf-v1

Module Preparation Seminars on QP Modules A and C February 2010 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

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mpsf-v2

W Enrolment Form Name : Student No. : Tel (Day Time) : Tel (Mobile) : Email Address : Mailing Address : Payment of 150 per seminar (please use separate cheque for each seminar) 9 November 2009 – Modul ...

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App_ptt

Participant information: Name of applicant: (Mr/Ms) ( ) Surname first, BLOCK & Full Chinese Name Student/Member registration no.: Email address: Address: Contact no.: Please where appropriate 1. ...

發布日期: 2009-09-10

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W091024S

Understanding Structured Products for Accountants Case Study Workshop Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with abo ...

發布日期: 2009-08-20

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W091031S

Credit Analysis for SMEs Case Study Workshop (Part 1) Programme Code: Speaker Mr. J Wong, CPA (Aust.), CPA Being a masters degree holder, Mr. Wong is an informed practitioner with about 15 years’ han ...

發布日期: 2009-08-14

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Stmatters

Student matters Prospective CPA Issue No. 44 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. February 2009 Sign up as a QP representative QP candidates’ comments are valuable for enh ...

發布日期: 2009-02-26

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temp-EAC_App_form

Examination Assistance Seminars on QP Modules B and D September 2007 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use s ...

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EAC_App_form

發布日期: 2007-10-29

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Workshop Topics Module A Workshop 2 (June 2015)

Workshop Topics Module A Workshop 2 (June 2015) Workshop Topics Module A (June 2015) Workshop 2 1 Financial Instruments Case study 1 Main topics discussed The accounting treatment on the Initial reco ...

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B - ws 1 session 3 (20111)

B - ws 1 session 3 (20111) Corporate Financing 17 Workshop 1 Session 3 Pre-workshop exercise 2 (Executive Management) Penny Wong, CFO, has asked you to attend a GMHK organisational business strategy p ...

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DutyRoster(19-23Jan2015)

DutyRoster(19-23Jan2015) Duty Roster for 19 -23 January 2015 ME ME ME ME ME Marks Checking Marks Checking Marks Checking Marks Checking Marks Checking No. Title Name 19-Jan-14 20-Jan-14 21-Jan-14 22-J ...

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CO-rewrite - non transitional QA

Question A1f Can a company claim exemption from preparing a business review for the directors report Answer Under section 388(3)(c) a private company that does not fall within the reporting exemption ...

發布日期: 2019-04-18

CO-rewrite - non transitional QA

Meaning of financial year Question E3 – Meaning of "financial year" The new CO refers to "financial year". Does this always mean 12 months or can a company prepare financial statem ...

發布日期: 2019-04-18

2023

Publications Publications Item Date of Issue Category Subject -7 6 December Auditing and Assurance Alert 48: Considerations for 2023 year-end audits 2023-6 21 September 2023 Ethics Ethics Poster: Pre ...

發布日期: 2023-01-03

CO-rewrite - non transitional QA

Interaction between the eligibility for the reporting exemption Answer There is no clear link stated in the new CO between the requirements in section 379(3) (on the eligibility for not preparing cons ...

發布日期: 2019-04-18

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

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AEAS apprentices_interns

Version: Aug 2024 1 Apprenticeship/internship programme of Authorized Employer (“AE”)/Authorized Supervisor (“AS”) Under the revised Practical Experience Framework (“PE Framework”), the practical expe ...

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overview-2017

www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...

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D-06-IC24S_Decision on Sanctions and Costs_6Apr2018_edited

Proceedings No. : D06-IC24S IN Tl-us MATTER OF Complaints made under section 42C(I) of the Profisssional Accountants Ordinance (Cap. 5 0) B ETWEEl\I Alllnvestigation Committee off11. 1CPA Complainant ...

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MPS_D_PartI

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 purposes and s ...

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1710_Autumn_Promotion

第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱，絕無電磁波輻射• 10 段火力控制，由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...

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PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

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Application_Esso Fleet Card

電話: 8100 3998 傳真: 2807 3957 電郵地址: customer@acewayco.com 申請人現為會員(先生) 申請人姓名(女士) 英文姓名手提電話住宅地址住宅電話(郵箱恕不接納) 公司電話傳真號碼電郵地址職業/業務(年資) ( 年) 申請人是自僱合夥僱員油咭號碼(由供貨商填寫) 類別: 私家車、van、巴士(座位) 、貨車(噸位) 若申請人非車主，申請人與車主的關係1. ...

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16 11 HKICPA Member Promotion-Winter

HKICPA會員冬、限定優惠推介Gemini GFW10 電熱保暖腳套原價: 798 優惠價: 268 ‧舒適順滑長毛絨表層‧獨立控制器連3段熱力設定及顯示‧90分鐘後自動停止安全設定‧快速升溫及過熱安全設定‧適合鞋尺碼44號(歐洲)及以下人仕使用‧內層保護套可手洗及機洗‧熱力: 100W ‧300 W x 300 D x 240 H mm 訂購數量訂購數量Gemini GCH2000T 2, ...

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1603 HKICPA Easter Member Promotion

HKICPA㑹員復活節優惠呈獻訂購數量訂購數量訂購數量精選抽濕系列第一頁Gemini GD27YW 27 公升抽濕機原價: 4,998 優惠價: 2,388 GEMINI GD20YG 20 公升抽濕機原價: 3,798 優惠價: 1,688 •抽濕力: -20公升/每日(30C; RH80%) -12.5公升/每日(26.7C;RH60%) •電子濕度控制•銀離子防菌過濾網•除臭活性碳過濾網•自 ...

發布日期: 2016-02-26

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2014_Membership_Survey

2014 MEMBERSHIP SURVEY1 Dear members, In this second annual membership survey, we expand our scope so that we can learn more about your views on work-life balance, professional development, top-of-min ...

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2014_Membership_Survey

發布日期: 2015-09-01

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techwatch153

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: 2015-07-15

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techwatch153

發布日期: 2015-07-15

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Combined Question SSG Level 1 Chinese

會計及商業管理個案比賽2014-15 中學組(第一級別) 2014-2015 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 六福集團(國際)有限公司（「六福」）於1991 年成立，是香港及中國內地主要珠寶零售商之一。六福主要從事各類黃鉑金首飾、黃金飾品及珠寶首飾之採購、設計、批發、商標授權及零售業務，現時在香港、澳門、中國內地、新加坡、美國、加拿大及澳洲共擁有超過1,300 間「六福 ...

發布日期: 2015-02-13

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Qnaire_Accoutant

填入數據後即成限閱文件RESTRICTED WHEN ENTERED WITH DATA -1 -標準工時委員會Standard Working Hours Committee 香港工時狀況統計調查(會計師) SURVEY ON THE WORKING HOURS SITUATION IN HONG KONG (ACCOUNTANT) 勞工處及標準工時委員會委託「米奧特資料搜集中心有限公司」進行一 ...

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Module D WS2 - June 2013

Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...

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Module D Workshop 2 - June 2013

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Module D WS2_June 2013

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lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

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lpd

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pe-tts-workshop-tue

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

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Submission_BDRule

1 Our Ref.: C/EPB By Fax (2878 1670) and By Post 3 October 2006 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Financ ...

發布日期: 2006-10-19

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regulation

1 Section of Enactment Chapter: 541N Title: ELECTORAL AFFAIRS COMMISSION (FINANCIAL ASSISTANCE FOR LEGISLATIVE COUNCIL ELECTIONS) (APPLICATION AND PAYMENT PROCEDURE) REGULATION Gazette Number: L.N. 26 ...

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regulation

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021219e

-1 -To: News/Business Editor 19 December 2002 (For IMMEDIATE RELEASE) IASB’s Proposals on Accounting for Business Combinations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standard ...

發布日期: 2002-12-21

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Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

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Module D (Dec 12)_Answer

Module D (Dec 12)_Answer Module D (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1(a) The broad guiding principle for determining the source of profits, as laid down by Lord Br ...

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Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...

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Module D (Dec 13)_Answer

Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...

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Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

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MPS_D_PartI

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06p5

1 Paper 5 How to determine the currency denomination of an insurance contract with cash flows denominated in multiple currencies (Deloitte) Background IFRS 17:30 states that “an entity shall treat the ...

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HK Best written proposal 2020_Sub-degree group

Speed Noodle Limited Table of Contents 1. Executive Summary ............................................................................................... 1 2. Financial Analysis..................... ...

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1338_21June2019_DC order

. IN Tl-in MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accou ...

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DC order_1287F_19 Mar_edited

IN Tlre MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...

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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 ...

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order_763F_name removed

1 Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) BETWEEN The Registrar of the Hong Kong Institute of C ...

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order_0522

Proceedings No.: D-12-0763-F IN THE MATTER OF Complaints made under section 34( 1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Insti ...

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ttsq_3run

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

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FE (Jun 15) Paper I_Answer

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update152

i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

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pn8302018

1 PN 830 (Revised) Issued December 2014; revised April 2016, revised December 2018 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods ending ...

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pn8302018

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pn870ref

PN 870 (revised February 02) 1 PRACTICE NOTE 870 THE ASSESSMENTS OF CERTIFICATION AUTHORITIES UNDER THE ELECTRONIC TRANSACTIONS ORDINANCE (Issued December 2000; revised July 2001; February 2002 and Se ...

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Module B (Jun 2013) Workshop 2_1

Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...

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Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...

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Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...

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Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...

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ed_pn6202t

Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 (Revised) Revised February 2013, January 2018, [ ] 2019 Effective upon issue COMMUNICATION BETWEEN ...

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Update 278

Update No. 278 (Issued 26 September 2022) 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. ...

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11clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...

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Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...

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13mkr

Audit Issues Questions & Answers Posted February 2023January 2024 Audit of Financial Statements of Owners Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners Corporation ...

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info-sheet

Page 1 PRACTICAL EXPERIENCE FRAMEWORK REQUIREMENTS Introduction The Hong Kong Institute of Certified Public Accountants, incorporated by the Professional The Hong Kong Institute of Certified Public Ac ...

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i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...

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i Update No. 110 (Issued 22 December 2011) 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 ...

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i2c_4400p

27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...

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