Mr. Edward Lau_outdated

Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. CFO new focus: Enterprise transformation in "Internet Plus& ...

Update No. 200

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HKSIR 200 Accountants' Reports on Historical Financial Information in Investment Circulars

37530941/98104444 98104444 240325040851-8fad0ce61172d5a16e4e02c47bf86282 8fad0ce61172d5a16e4e02c47bf86282 3bdb98e934354c50afb2dc2d7a448db7_20240325120848 240325040851 HKSIR 200 Accountants' Report ...

Olimo - Price List 2024

2024 VIP Price List 價目表Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Zone 8 Zone 9 Zone 10 Zone 11 Zone 12 Zone 13 Zone 14 Zone 15 Price North District 北區Tai Po 大埔Sha Tin 沙田Yuen Long 元朗Tune Mun 屯門S ...

HKSA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing

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PCCW Corporate Staff Offer_Nov2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

update307

i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...

Insolvency SD holders

At the time of my first renewal of SD Insolvency do I need to have 200 qualifying hours in the field No. The renewal requirement on continuing work experience in the field of insolvency is 800 qualify ...

pr-kung-0729-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 29 July 2014) — A Disci ...

PCCW Corporate Staff Offer_Aug 2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

PCCW Corporate Staff Offer_Feb2017

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

PCCW Corporate Staff Offer_Oct2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

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 ...

PCCW Corporate Staff Offer_Sep 2016

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

PCCW Corporate Staff Offer_Jun 2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

3_smartphone_120222

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 a ...

PCCW Corporate Staff Offer_Jul 2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

0202-1

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

sas200

SAS 200 (January 97) 1 STATEMENT OF AUDITING STANDARDS 200 PLANNING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 -4 ...

HKT Corporate Staff Offer_Dec2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

update008

Update No. 8 (Issued November 2004) Document Reference and Title Instructions Explanations 1. VOLUME II1. II Contents of Volume IIReplace contents pages 1 & 2 with revised contents pages 1 & 2 ...

pricelist_old

-1 -CPA Premium Collections -Order Form Date: ________________ Name: (Mr /Ms)_ Status: HKICPA Member/IA /Student/Non-member Membership No. : Premium Price (HK) Qty Amount (HK) Item Code Waterman fount ...

PCCW Corporate Offer_Mar-Apr 2016

企業員工優惠集MAR-APR 2016 *供應商提供之額外禮品，如有更改，恕不另行通知； 以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 購買/申請時必須提供有效之員工証及員工資料； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請及只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外) ； ...

ie_ic

Illustrative Examples Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsIllustrative Examples on Exposure Dra ...

PCCW Corporate Staff Offer_May 2016_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

PCCW Corporate Staff Offer_Jan 2017

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請向 ...

sae200

SAE 200 (June 01) 1 STANDARD ON ASSURANCE ENGAGEMENTS 200 HIGH LEVEL ASSURANCE ENGAGEMENTS (Effective for assurance engagements intended to provide a high level of assurance where the report is dated ...

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Update No. 42 (Issued July 2007) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pages ...

ISA200

1 By e-mail 19 September 2007 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenu ...

IAS200

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Mod A Supplement_20131

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lpa

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

3093hksa220

1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021 March 2023, January 2024, June 2024* Effective for audits of financial statements ...

clubpalette_201201

Club Palette -Retail Price List for HKICPA Members Retail Price HKICPA Price Reds 2008 Tinta de Rota, Barbazul, Cádiz, Spain 220 170 2006 Les Terrasses d'Hortenses, Costières de Nîm ...

ed_ISA_250_200_500

May 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Part A -Proposed ISA 250 (Red ...

ed_ISA_250_200_500

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sir20022

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

Sept06

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i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 296

i Update No. 296 (Issued 10 July 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to vii. Revised content pag ...

update 289oo

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

update 289o

i Update No. 289 (Issued 29 March 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content p ...

359

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 19 July 2016 at 8:30 a.m. Board Room of the Hong Kong Institut ...

20160224-en

1 Government b Government bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment b udgetudgetudgetudgetudget measures aimmeasures aimmeasures aimmeasures aimme ...

06p4

1 Paper 4 Impact of cash flow settlement arrangement in a reinsurance contract and presentation of insurance revenue and insurance service expenses in the profit or loss statement (Deloitte) This pape ...

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

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IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

360

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aasc339

1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...

Lucullus_order form

HKICPA Members Order Form 龍島聖誕禮品2010 Lucullus Christmas Gifts 2010 訂購熱線Ordering Hotline : 2798 1205 /2922 7055 傳真Fax: 2759 8852 網頁website: www.lucullus.com.hk 訂購日期Order Date: _________________________ ...

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CO-rewrite - non transitional QA

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For Agents’ Bills Attachment 2 CERTIFICATE OF TAXATION (Title) I hereby certify that I have taxed or assessed the bill of costs [or charges] [or expenses] of Mr. C.D, [here state the capacity in which ...

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hksa805cfd

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 HKSA 805 Issued October 2009; revised ...

130530_ppt

黃金五年(2010-2014) 盛衰關鍵HKGolden50 實現香港潛能躍升國際都會香港黃金五十•非政治、非牟利、獨立政策研究組織•兩個核心信念–香港最美好的五十年在前面，而非過去–教育程度最高的八十後接棒把香港建得更美好•黃金五年(2010-2014) 盛衰關鍵2 港盛港衰3 http://lamfankeung.blogspot.hk/逢週一見報香港最美好的五十年在前面4 黃金五年共建美好香 ...

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客戶經理：郭先生MR Andy Kwok MR Andy KwokMR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話： 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 2574 ...

20022

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order-1027-szeto

1 Proceedings No.: D-13-0883H 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 ...

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Web_Shun Tak_20170101

Shun Tak Travel Services Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regi ...

Web_Shun Tak_20160414

Shun Tak Travel Services Limited is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and regi ...

Payment Form QP JES result letterHKD200

Personal Data: All information provided in this form will only be used by the Institute or its agent for the purposes which are directly related to this enquiry. Although you are not obliged to provid ...

ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

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Comvita HK Order From (Nov2014) 訂貨表格/Order Form for HKICPA 2014年11月1日開始生效/Effective from 1 Nov 2014 姓名/Name: _________________________________________________ Valid until 23 March 2015 送貨地址/Delivery A ...

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 ...

Part 4a_Appendix III_Form_

HONG KONG SOCIETY OF ACCOUNTANTS HKSA Authorised Supervisor Scheme Application Form to Train Prospective Professional Accountants Surname (*Mr./Mrs./Ms.) : Given Name : HKSA Membership No. : Practisin ...

ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

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23hksa80516

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01_23

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3-smartphone-form

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 a ...

0918

Basic Rowing Course (Star 1 & 2) The Dragon Boat Interest Group cordially invites you to join the following event: Basic Rowing Course (Star 1 & 2) Sculling 雙槳划艇Date & Time Venue Max. enro ...

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1 Minutes of the 174th meeting of the Financial Reporting Standards Committee held on Monday, 10 August 2009 at 2:30 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

537_CPD_Free_seminar_Flyer

The global financial crisis has a significant impact on the world economy and Hong Kong professionals. The Institute aims to support members and is holding a series of free seminars, so that our membe ...

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

071101

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

0709

-1 -Auditing and Assurance Standards Committee Meeting Summary – September 2007 The Auditing and Assurance Standards Committee (Committee) met on 11 September 2007. Members present at the meeting were ...

071023

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 11tth Beijjiing-Hong Kong Economic Co-operatiion Symposiium （第十一屆北京-香港經濟合作研討洽談會） Seminar on Beijing-H ...

reminder_auditors2006

Reminder to Auditors Applying Hong Kong Standards on Auditing This is a reminder to all auditors that they should apply Hong Kong Standards on Auditing (HKSAs) to all audits of financial statements fo ...

reminder_auditors2006

Reminder to Auditors Applying Hong Kong Standards on Auditing This is a reminder to all auditors that they should apply Hong Kong Standards on Auditing (HKSAs) to all audits of financial statements fo ...

techwatch3

1 Update on Hong Kong Statements of Auditing Standards (HKSASs)/Hong Kong Standards on Assurance Engagements (HKSAEs)1 Vs International Standards on Auditing (ISAs)2 Title Title Remarks --Preface to I ...

Nov03

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Auditing and Assurance Standards Committee Meeting summary – November 2003 The HKSA Auditing and Assurance Standards Committee (Committee) met on 18 November 2003. ...

ED190203

By fax and air-mail 19 February 2003 (0062 1 212 286 9570) Our. Ref.: C/AASC IFAC Chief Executive/Technical Director of IAASB, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, Ne ...

190203

By fax and air-mail 19 February 2003 (0062 1 212 286 9570) Our. Ref.: C/AASC IFAC Chief Executive/Technical Director of IAASB, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, Ne ...

Mod C_ACC_STD_Dec19_ Jun20_final

1 Qualification Programme (QP) Examinable Auditing Standards December 2019 Session and June 2020 Session The following is a list of standards applicable to both December 2019 and June 2020 examination ...

PR_20220505_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against three certified public accountants (practising) and a corporate practice (HONG KONG, 5 May 2022) A Disciplinary ...

ssap15

SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...

ssap17q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-Apr-2003 SSAP 17, Property, Plant & Equipment Page 1 of 4 SSAP 17, Property, Plant and Equipment Background ...

update285

i Update No. 285 (Issued 9 January 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to viii. Revised content ...

flyer-050901

() 20051017 () 6:15 -6:30 6:30 -6:35 6:35 -7:30 7:30 -8:00 8815 (Elbrus Room) /: 200 : 330 1.5 Registration The admission fee for attending this evening seminar is HK200 and HK3 ...

Shangri-La Group - Nadaman - bento flyer_Alvin

Nadaman at Island Shangri-La, Hong Kong 灘萬日本料理，港島香格里拉大酒店T: (852) 2820 8570 E: nadaman.isl@shangri-la.com Nadaman at Kowloon Shangri-La, Hong Kong 灘萬日本料理，九龍香格里拉大酒店T: (852) 2733 8751 E: nadaman.ksl@sh ...

Auditing and Assurance

The list below links to certain reference materials on Audit and Assurance related subjects (available in Adobe Acrobat format). Subject Auditing and Assurance Technical Bulletins AATB 1 Assistance Op ...

HKICPA_Order Form_Oct2017

訂貨表格/Order Form2017年10月9日開始生效/Effective from 9 Oct 2017送貨地址/Delivery Address: _____________________________________________________________________________________收貨人/Recipient: ______________________ ...

201612 - HKICPA Order Form

訂貨表格/Order Form 2016年12月1日開始生效/Effective from 1 Dec 2016 公司/Company: HKIPCA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...

OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

ed8ig

January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...

ED-IASB-ED8ig

January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...

Audit Risk Model

Audit Risk Model

PR_20180516_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a firm and two certified public accountants (practising) (HONG KONG, 16 May 2018) A Disciplinary Committee of th ...

aasc340

1 Minutes of the 340th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 18 February 2014 at 8:30 a.m. Board Room of the Hong Kong I ...

vienna_1208-2

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

procedural_guides_A

For Liquidators’ Bills Procedural Guide for the Taxation /Determination of Bills of Page 1 of 4 Provisional Liquidators or Liquidators by Master Procedural Guide for the Taxation /Determination of Bil ...

i2c_cpimprove

5 November 2014 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC'S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) CONSULTATIO ...

Supplement_B

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Supplement_B_1

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Supplement_B

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Fee schedule

Fee Schedule 2024 Application fee b, c HK900 Assessment fee b, c (for graduates of non-accredited programmes and graduates of accredited programmes completed over 5 years) HK1,540 Annual fee d HK900 R ...

Ocean Park_package details

Ocean Park Halloween Fest Package Package A – Neptune’s Restaurant Premium Ticket with The Ghostbusters Feast Set Menu or Mini Ghostbusters Set Menu Package B –Tuxedos Restaurant Premium Ticket with T ...

PDI Demo_published

This seminar is taken from one of the lectures of the Professional Diploma in Insolvency. Topics covered in the seminar include: 1. Update to Hong Kong’s Insolvency Regime 2. Provisional Supervision a ...

web_HKHMC

CCCPPPAAA 111000111 Dental Hygiene Service 牙齒口腔服務@280 Plan details: Oral checkup and oral hygiene instruction 口腔檢查及口腔衛生指導 One scaling (periodontic /deep cleaning /root planning excluded) 洗牙一次(非牙周病和不需 ...

11061112

國家體育總局批准中國體育舞蹈聯合會香港體育舞蹈聯盟有限公司主辦第5屆香港體育舞蹈節潔柔之星舞動中華中順潔柔‧2011中國體育舞蹈公開系列賽(香港站) (中國香港體育協會暨奧林匹克委員會六十週年慶祝活動) 地點：香港伊利沙伯體育館門票預訂表格姓名電話電郵地址6月11日夜場(19:30) 業餘組拉丁舞、職業組標準舞200 元100 元張元少兒組標準舞、少年組拉丁舞青年組標準舞、壯年組拉丁舞6月12日夜 ...

election-notice

From: HKICPA -RIF [mailto:ecr-4cb56341b1dc27.51161401@ecircular.hkicpa.org.hk] Sent: 13-10-2010 3:44 PM To: Subject: Election of Restructuring and Insolvency Faculty (RIF) 13 October 2010 Our ref: RIF ...

091114

Basic Rowing Course (Star 1 & 2) The Dragon Boat Interest Group cordially invites you to join the following event: Basic Rowing Course (Star 1 & 2) Sculling 雙槳划艇Datte & Tiime Venue Max.. e ...

The Eighth CAPA

131 THE EIGHTH CAPA TRUST FUND 132 REPORT OF THE AUDITORS to the Trustees of The 8th CAPA Trust Fund We have audited the Trust Fund Account on pages 134 to 136 which has been prepared in accordance wi ...

11-CAPA

The Eighth CAPA Trust Fund !"#%&'()*Hong Kong Society of Accountants !"# 118 Report of the Auditors to the Trustees of the 8th CAPA Trust Fund !"!"#%&'(%)*,-*. We h ...

2223f

2024-2025 Members’ Handbook Order form Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: S ...

HKICPA Order form May2015

訂貨表格/Order Form 2015年05月1日開始生效/Effective from 1 May 2015 公司/Company: HKICPA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...

techwatch56

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

HKBN Handbill 20240229 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

HKBN Handbill 20240531 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

20121011_module_a_part1

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Techsource_January 2017_audit

Copyright 2017 Hong Kong Institute of CPAs. All rights reserved. Spring 2017 Professional scepticism: its implications on audits of financial statements Professional scepticism, which should never be ...

Combined Question SSG Level 2 Chinese

2014-15 () 2014-2015 () 1 () 1991 1,300 1997 0590 2014 3 31 10 190 43.3% 18.65 50.0% 3.17 2014 6 6 50% 2014-2015 () 2 2013 2014 2015 2016 1,000 1. (5 ) 2. ...

ed-Submission-Mar06

By e-mail and by fax (0062 1 212 286 9570) 28 March 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth A ...

ed-Submission-on-Clarity-Project-Mar06

By e-mail and by fax (0062 1 212 286 9570) 28 March 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth A ...

ed-Submission-on-Clarity-Project-Mar06

By e-mail and by fax (0062 1 212 286 9570) 28 March 2006 Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth A ...

Organic gardens_Price List_20210914

Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...

update036

Update No. 36 (Issued December 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (v) and (vi) and discard the replaced page ...

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 ...

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 ...

update033

Update No. 33 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised pages (i), (ii), (iii) and (iv) and discard the replaced pag ...

...

contentpage

i contents (07/24) 1 MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the ...

PC-BA Examinable Standards

Examinable Auditing Standards for PC – Business Assurance 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Business Assurance Examinable Auditing Standar ...

HKICPA-WelcomeGift_T C_1218

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2018. Only applicants whose BOC HKICPA Platinum Card applications are approved withi ...

PCCW Corporate Staff Offer_Apr 2017_Chi

以上優惠只適用於與電訊盈科合作之企業公司員工購買/申請； 以上優惠必須致電「企業員工優惠專線2883 2323」購買/申請； 購買/申請時必須提供有效之員工証及員工資料；只限購買二件同款產品； 購物滿300 或以上(只限同類別產品)可享有免費送貨服務(沒有升降機服務之樓宇及部份偏遠地區除外)； 有關產品資料、保修期、換貨政策及其他詳情，請與專線職員查詢； 圖片只供參考，產品以實物為準；請 ...

alert19

1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...

Beijing-HK

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium （第十屆北京-香港經濟合作研討洽談會） Seminar on Beijing-Ho ...

Beijing-HK

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium （第十屆北京-香港經濟合作研討洽談會） Seminar on Beijing-Ho ...

Beijing-HK

Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium （第十屆北京-香港經濟合作研討洽談會） Seminar on Beijing-Ho ...

IAASB_EDISA700

By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 21 April 2004 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...

HKICPA-WelcomeGift_T+C_1218

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFERS 1. The promotion period runs from now until 31 December 2018. Only applicants whose BOC HKICPA Platinum Card applications are approved withi ...

PR_20220505_TC

1 香港會計師公會對三名執業會計師及一間執業法團作出紀律處分（香港，二零二二年五月五日）香港會計師公會轄下一紀律委員會，於二零二二年三月二十五日就執業會計師陳維端先生（會員編號：F00998）、執業會計師鄭鶯華小姐（會員編號：F03840）、執業會計師邱學雄先生（會員編號：F03897）及陳葉馮會計師事務所有限公司（執業法團編號：M0041）（統稱「答辯人」）沒有或忽略遵守、維持或以其他方式應用公 ...

rt_5

Response Template forthe ED OF Proposed NARROW SCOPE AMENDMENTS TO ISQMs, isas and isre 2400 (Revised)Guide for RespondentsComments are requested by April 8, 2024.This template is for providing commen ...

AASC20230329

1 Minutes of the 407th Meeting of the Auditing and Assurance Standards Committee Date: Wednesday, 29 March 2023 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Account ...

pr-bcgd-2014-en

1 Dear Assignment/News/Business Editor Best Corporate Governance Disclosure Awards 2014 Invites entries Focus on emerging trends in board diversity, internal control and risk management, and social re ...

30923sa805

Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...

Hong Kong Institute of CPAs ...

PR_20180824_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant, a certified public accountant (practising) and a firm (HONG KONG, 24 August 2018) ...

2017 Apr Promotion for HKICPA_rv

2017 Apr Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 350910 Angélus St Emilion Grand Cru 1er GCC B 2010 75CL 4,700 2,740 98 -R ...

358

1 Minutes of the th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 12 April 2016 at 8:30 a.m. Board Room of the Hong Kong Institu ...

Circular_CPABT2016_v2_1

CPA Bridge Tournament 2016 Date Saturday, 7 May 2016 Time 2:30 p.m. – 7:30 p.m. Venue Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. of players Min. 1 ...

Circular_CPABT2016_v2

CPA Bridge Tournament 2016 Date Saturday, 7 May 2016 Time 2:30 p.m. – 7:30 p.m. Venue Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. of players Min. 1 ...

YMSC160114

Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...

YMSC160114

Jointly organized by the Institute's Young Members Committee and Young Executives Club of the Hong Kong General Chamber of Commerce, this crossover networking event will highlight the introduction ...

YMSC151017

The Young Members Committee is organizing a green planting activity cum workshop on environmental, social and governance (“ESG”) issues. It is not only a meaningful activity for the green environment, ...

aasc347

1 Minutes of the 347th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 October 2014 at 8:30 a.m. Board Room of the Hong Kong In ...

aasc344

1 Minutes of the 344th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 June 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...

Graph and Statitics_Jan 2014 Session

香港會計師公會「企會財考試」成績統計Performance Statistics of HKICPA Examination in BAFS 卷一– 會計及商業元素Paper 1 – Accounting and Business Essentials 香港會計師公會「企會財考試」成績等級Grading of HKICPA Examination in BAFS 分數Marks 考生人數No. o ...

140219

ForensIG Spring Cocktail Reception About the topic The Forensics Interest Group (ForensIG) is hosting a spring cocktail reception. The event is an opportunity to meet and exchange views with fellow me ...

CDR-W100227-2_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

CDR-W100227-1_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

CDR-W090718-2_Flyer

CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...

CDR-W090718-1_Flyer

CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...

CDR-W100227-3_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

130530

Hong Kong stands at the gate of yet another big challenge. How the local community rises above the challenges brought by the high economic growth in the region will have great impacts on the future of ...

brief_reply

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

brief_reply.slip

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

HKCPS Secondary School Students Internship 2013_Brief

Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...

vienna_1208

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

120326

「深圳創業板上市程序及商機」研討會SSeemmiinnaarr oonn ““LLiissttiinngg PPrroocceedduurreess aanndd BBuussiinneessss OOppppoorrttuunniittiieess aatt SShheennzzhheenn CChhiiNNeexxtt”” 深圳證券交易所創業板主要以自主創新企業及其他成長型創業企業為對象，這些 ...

PAML120328

Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...

20120220_extended

Date 20 February 2012 (Monday) Time 6:30 p.m. – 8:30 p.m. Venue 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Fee 100 per HKICPA member /200 per non-HKICPA member (inclusive of ligh ...

david-wong

Topic: Hong Kong as RMB Offshore Center---What’s next? Hong Kong Institute of CPAs Annual Conference 2011 David Wong Deputy Chief Executive2 Market Overview Opportunities in the Growth & Develop ...

110823

The HKICPA Code of Ethics for Professional Accountants ("the Code") was revised to maintain convergence with the revised Code of Ethics for Professional Accountants issued by the Internation ...

flyer-110601

Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...

110127

「2011 年宏觀經濟展望與香港股市前景」研討會Semiinar on “Outtllook off 2011 Macro Economy and Hong Kong Equiitty Markett” 歐美多國為了拯救疲弱的經濟，已實行了新一輪「量化寬鬆」貨幣措施(QE2)，觸發更多熱錢湧入亞洲， 香港無可避免會面對通脹加劇、資產泡沫和金融市場波動等風險。香港貿易發展局與香港會計師公會特別邀請著 ...

101216

Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...

101112

「內地專利及商標保護概況」研討會Seminar on “Patent and Trademark Protection in the Mainland” 產品專利及企業商標作為企業的重要無形資產，是香港企業在內地拓展業務時必須重視的一環。由於香港和內地在保護知識產權方面的法制不盡相同，香港貿易發展局與香港會計師公會特別邀請內地專家就如何在內地有效地保護企業的產品專利和商標這個議題作出講解，希望加強 ...

ymsc101020_vb

The Institute has organized a cocktail party at The Racing Club on 20 October 2010. It will be a fun-filled evening where you can mingle with your peers in a relaxed ambience and at the same time expe ...

YMSC101020_Racing Club

The Institute has organized a cocktail party at The Racing Club on 20 October 2010 exclusively for its young members. It will be a fun-filled evening where you can mingle with your peers in a relaxed ...

dig100820

Dance Fun Night Let’s party! It’s party time for CPAs and their friends. This will be an enjoyable evening with live band and you will be accompanied by your fellow members and guests from other profe ...

100810

Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...

100909

Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...

100722

Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...

100617

Suspicious transaction reporting ("STR") is an obligation of the accounting profession as set out in the relevant local legislations. As the way forward, the profession is expected to establ ...

061116

內地業務關注組晚間研討會************** 題目: 內地知識產權保護概況及須知日期: 2006年11月16日(星期四) 主講嘉賓: 長盛律師事務所中國法律顧問– 嚴浩先生嚴先生是中華人民共和國律師，主要為外國企業在中國內地的投資和商業運作提供法律服務，並曾為跨國公司、私募投資基金、銀行和證券公司在內地的投資、合併收購、證券事務、私募和風險投資基金、跨境交易、國際貿易和監管事宜提供專業法律 ...

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「內地物權法」研討會SSeemmiinnaarr oonn ““MMaaiinnllaanndd LLaaww oonn PPrrooppeerrttyy RRiigghhtt”” 今年3月頒布的《中華人民共和國物權法》將於10月1日施行。《物權法》是一部確認財産、利用財産和保護財産的重要法律，它將明確財産的歸屬/保護，確立內地市場經濟的一系列基本規則，對維護交易安全和市場秩序具有重要意義。香港與 ...