2013 SMP Forum Brochure-2
IFAC SMALL AND MEDIUM PRACTICES FORUM 2013 Kampala, Uganda The Kampala Serena Hotel, June 5, 2013 Gold Sponsor Silver Sponsors IFAC SMALL AND MEDIUM PRACTICES FORUM 20132 ABOUT THE FORUM Please join u ...
20130423_module_a_part2
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20141009_MPS_C_S1
Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...
20141028_MPS_B_S2
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20141118_ETS_A_S4
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20150321_Bowl for fun
BoIG is now recruiting new members. If you enjoy bowling or would like to pick up this sport, you are welcome to join the BoIG which is under the Sports and Recreation Club (SRC) of the Institute. The ...
20150329_Bowling Competition
CPA Graded Bowling Competition Date: 29 March 2015, Sunday Time: 10:00 am – 12:30 pm (Competition starts at 10:00 am sharp) Venue: South China Athletic Association Bowling Centre (SCAA) 88 Caroline Hi ...
20150410_MPSI_A
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20150415_SharingForum_MA
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20150428_Photography Gatherings
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...
20150430_MPSII_C
HKSA 330 (Clarified) RESPONSES TO ASSESSED RISKS 1 Responses to Assessed Risks HKSA 330 (Clarified) The Auditor’s Responses to Assessed Risks The auditor’s responsibility to design and implement respo ...
20150506_MPSII_D
All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...
20150512_ETSI_C
Examination Technique Seminar on Section A (Case) • June 2014 and December 2014 Module C Business Assurance www.etctraining.com.hk Module C Business Assurance Past Paper Review JUNE 2014 SECTION A www ...
20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
20151008_FE_upload
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20151228_Photography Gatherings_AB
Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless camera and (2) smartphone ...
20160320_Bowling Competition
CPA Graded Bowling Competition Date: 20 March 2016, Sunday Time: 10:00 am – 12:30 pm (Competition starts at 10:00 am sharp) Venue: South China Athletic Association Bowling Centre (SCAA) 88 Caroline Hi ...
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: ____________________________________________________ ...
2016comp
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2016 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
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 ...
2017 Feb Promotion for HKICPA_rv
2017 Feb Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 329116 Bernadotte Haut-Médoc 2007 75CL 155 115 --Red Bordeaux 367864 Male ...
20171104_Football Competition
CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...
2017compdec
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
2017compjun
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...
20180911_13
https://topick.hket.com/article/2158330/%E9%80%BE2%E6%88%90%E5%8F%97%E8%A8%A A%E5%83%B1%E4%B8%BB%E6%93%AC%E5%A2%9E%E8%81%98%E4%BA%BA%E6%89%8B %E3%80%80%E6%95%B8%E7%A2%BC%E5%8C%96%E4%BA%BA%E6%89%8D%E6% ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
2018_Career_Survey_Report
2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...
2018_CaseQ_Chi_Level 1_final
香港會計師公會 會計及商業管理 個案比賽 201-19 (第一級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
2018_CaseQ_Chi_Level 2_final
香港會計師公會 會計及商業管理 個案比賽 201-19 (第二級別) 香港電視網絡有限公司(「香港電視」)及其附屬公司(以下簡稱為「集團」)目前積極發展香港最大的24小時網上購物平台「HKTVmall」。作為創新領先的零售商,香港電視的產品及服務包括網上購物、娛樂、本地住宅物流送遞及客戶服務。HKTVmall自二零一五年二月正式推出以來,香港電視於過去三年的發展迅速。 香港電視的前身為城市電訊(香 ...
2018_CNY_promotion
Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...
21
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2011 Tax Bulletin TaxB August 20111 2011 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
23
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2012 Tax Bulletin TaxB October 20121 2012 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
24
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2013 Tax Bulletin TaxB October 20131 2013 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
25
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2014 Tax Bulletin TaxB October 20141 2014 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
25-10-13_ModuleB Part 2
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26
1 2015 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Preamble As part of the Institute’s regular dialogue with the government to faci ...
26-11-13_Module_D_Essay
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...
260302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10606 26 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Proposed Amendments to the C ...
260302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10606 26 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Proposed Amendments to the C ...
27
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
28
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
280302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
280302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10584 28 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Securities and Futures Bill ...
28_11_2013_ModuleA_Case
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290803
BY FAX AND BY HAND Our Ref.: C/EPL 29 August 2003 Hong Kong Exchanges and Clearing Limited, Securities and Futures Commission, Listing Division, Corporate Finance Division, 11th Floor, 8th Floor, Chat ...
290803b
Appendix II HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON THE REGULATION OF SPONSORS AND INDEPENDENT FINANCIAL ADVISERS [A total of 20 pages] 29 August 2003HKSA Submission -Page ...
3_341
Statement 3.341 (May 88) 1 STATEMENT 3.341 AUDITING GUIDELINE ACCOUNTANTS' REPORT ON PROFIT FORECASTS (Issued May 1988; revised September 2004 (name change) and April 2014) Introduction 1. This gu ...
570_QAD_AR_2008_090616_proof
Activities Report 2008 Quality Assurance DepartmentIntroduction Part I – 1 Practice Review Programme Part II – 15 Professional Standards Monitoring Review Programme Annex: Members of the Practice 37 R ...
7
Meeting Summary Discussion on HKICPA Request for Information: PIR of AG 5 Page 1 of 4 Date: 11 November 2016 Venue: Offices of Hong Kong University Participants: Zhang Guochang, Hong Kong University, ...
847r4_Insolvency-Flyer_190403#0;
847r4_Insolvency-Flyer_190403 Insolvency Preparatory I Session 1 – What is Insolvency? • Definition • Relationship between personal bankruptcy law and corporate insolvency law • Types of administratio ...
976r12_ET_StudentExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
976r12_ET_TeacherExpress_online
NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...
976r4_EandT_StudentExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
976r4_EandT_TeacherExpressOnline_150226
NEWS HKICPA Examination in BAFS Papers Private School candidates who enrolled 2 papers School candidates who enrolled 1 paper candidates before 15 May 2015 before 15 May 2015 Paper 1 HK350 HK220 HK35 ...
976r8_SET_StudentExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS BAFS Students’ Express NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM ...
976r8_SET_TeacherExpress_online
NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS NEWS /INFORMATION /EVENTS /ACTIVITIES APRIL 2016 ISSUE Available examination dates (no certificate) December 2016 AM sessi ...
A-Preseen-Dec2015
Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...
A4
26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...
A4h
36 (h) Mutual agreement procedures under a CDTA In agenda item A4(c) of the 2010 minutes, the IRD provided some examples of cases where a request for MAP would be justified. In this regard, the Instit ...
A5
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
A5a
37 (iv) It is noted that the Japan DTA and Luxembourg protocol have specified articles for arbitration. The Institute requests IRD to provide more details of the mechanism and whether arbitration arti ...
aasbframe
A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...
aasc-30-11
1 Minutes of the 311th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 21 September 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accoun ...
aasc-30-9th
1 za Minutes of the 309th Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 22 June 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
aasc-315
1 Minutes of the 315th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 15 February 2011 at 10:00 a.m. in the Conference Room of the Hong Kong Institute of Certified Public A ...
aasc-317
1 Minutes of the 317th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 19 April 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountant ...
ab4
AB 4 Issued May 2010Revised March 2022 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This A ...
ab5
AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...
acc_DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
acc_ED10_BASIS_Dec08
BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...
acc_ED10_Dec08
December 2008 ED10 EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009Exposure Draft ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received by 20 M ...
acc_PR-RevenueRecognition
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 19 December 2008 IASB and FASB propose join ...
adoption
Ethics Committee (EC) Due Process for the Adoption of International Ethics Standards Board for Accountants (IESBA) pronouncements INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses ...
AGM Booklet
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AGM-booklet-2012
Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...
AGM-booklet-2013
2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...
AGM-booklet-2017
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
aia-faq
1 Frequently Asked Questions (FAQs) Agreement for Mutual Examination Paper Exemption between the Hong Kong Institute of Certified Public Accountants and the Association of International Accountants (A ...
aia-faq-sep
1 Frequently Asked Questions (FAQs) Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs ...
AML
4 February 2010 By email (aml_consultation@fstb.gov.hk) and by post Our Ref.: C/EPLM(32), M68541 Division 7, Financial Services Branch Financial Services and the Treasury Bureau The Government of the ...
AML_bulletin_2
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2.4.15
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_supplement
1 (iv) Supplement – Implications of the Revised Forty Recommendations issued by the Financial Action Task Force on Money Laundering The fundamental FATF recommendations relate to client due diligence ...
AMLB1
Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...
AMLworkshop2018_Jul_Aug_final
HKICPA Anti-Money Laundering Workshop About the topic The Anti-Money Laundering and Counter-Terrorist Financing (Financial Institutions) (Amendment) Ordinance 2018 became effective on 1 March 2018. Ac ...
Annual Report
2004年報[1] Our Goals, Our Values and Our Logo 公會的宗旨、核心價值和標誌________________________________________________2Council 理事會__________________________________________________________________________________ ...
annual_report_2012_Chi
2012年度報告成功的藝術02 香港藝術中心展覽03 本年報以藝術為主題,述說會計專業與藝術的共通之處, 亦記載了我們的會員與藝術世界關聯的小故事。隨著中港兩地人民累積越來越多的財富,及對藝術愛好的增長,香港已成為亞洲藝術之都。這裡的藝術發展十分蓬勃,所涉及的交易金額亦相當龐大。去年,蘇富比拍賣行在港的營業額首度突破十億美元。然而,藝術並不是富人獨享,社會上亦見各階層的男女老少熱衷參與各項藝術盛事 ...
annual_report_2012_Eng
Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...
annual_report_2013_chi
2 前言會長報告行政總裁兼註冊主任回顧財務及營運專業資格及會員事務準則及監管中國及國際品牌與溝通管治報告理事會管理團隊委員會及工作小組會長及註冊主任/行政總裁列表香港會計師公會財務報告香港會計師公會信託基金香港會計師公會慈善基金03 04 06 10 12 18 20 24 27 30 31 32 33 34 62 70 目錄3 前言今年,香港會計師公會慶祝其成立40周年,「計」往開來,再創佳蹟。 ...
annual_report_2013_eng
2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...
annual_report_2014_chi
2014 年度報告「種樂樂城市耕作」的何碧澄正在打理位於中環美國銀行中心的天台花園。該組織致力於香港推廣城市耕作,將閒置用地打造成可持續發展(甚至可種植蔬果)的園地,並鼓勵人們選擇能顧及環境及社區發展的生活模式。封面會長與行政總裁兼註冊主任報告架構、管治及財務專業資格及教育培訓準則、專業操守及監管會員支援及發展內地及國際溝通及品牌創造不一樣的改變及思維領導企業社會責任報告理事會委員會及工作小組管理 ...
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 ...
annual_report_2015_chi
2015 年度報告專業意志成功關鍵封面照片攝於2015年8月的一個炎熱夏夜在九龍飛鵝山的山坡上。四位會計師(左起)歐進、趙澧榮、羅鴻慶和楊志偉是公會田徑興趣小組的活躍成員。他們為參加2015年11月舉行的樂施毅行者100公里慈善籌款賽事進行密集式訓練。今年公會共有10支隊伍參與這項賽事。此封面照片連同本年報內的所有照片皆由Colin B eere所拍攝。封面會長與行政總裁報告架構、管治及財務專業資 ...
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 ...
annual_report_2016_chi
2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進,裝備未來」是 ...
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
annual_report_2017_chi
推動創新迎接未來2017年度報告目錄0 0 2 會長及行政總裁報告0 0 6 架構、管治及財務0 1 0 專業資格及教育培訓0 1 5 準則、職業道德及監管0 1 9 會員支援及發展0 2 4 內地及國際0 2 9 傳訊及品牌0 3 3 創造不一樣的改變及思維領導0 3 7 企業社會責任報告0 4 0 理事會0 4 1 委員會及工作小組0 4 2 管理團隊0 4 3 核數師報告及財務報告香港會計師 ...
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 ...
Annual_report_ch
2007年度報告「成功故事」作者:香港會計師公會開場:淡入(畫面拼集)時間:早上獨坐窗前,李太孤單的背影及憂傷繃緊的表情,透露出她內心的恐懼。丈夫遺下家族生意給她打埋,但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織,會員人數接近27,000,註冊學生人數12,000。公會會員可採用「會計師」稱銜(英文為certified public accountant,簡稱CPA) ...
Annual_report_eng
The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...
Annual_report_ENG
Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...
Annual_report_TC
躍進成功路2008躍進成功路封面說明Hickstead,荷蘭出生的雄馬,於香港協辦的2008年北京奧林匹克奧運馬術比賽中, 在沙田贏得個人場地障礙賽金牌,以及團體場地障礙賽銀牌。Hickstead是匹活躍好勝的12歲深棕色駿馬。前言.................................................................................... ...
Anonymous
1 17 January 2014 By email Mr. Raphael Ding Chief Executive and Registrar 37/F. Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Mr. Ding, I am writing in response to your Institute’s surve ...
aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
aossg
4 January 2012 Mr Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Hans AOSSG comments on Exposure Draft ED/2011/4 Investment Ent ...
app04-08-12
C:\Documents and Settings\Vian\桌面\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointme ...
Appendices
132 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # Appendix A MEMBERSHIP STATISTICS as at 7 October 2003 !"#!!"#Members Number of Percentage of members total ! !"# ...
AppendixD
Appendix D The Practical Experience Competence GridThe Practical Experience Competence Grid Summary of Technical Competences Financial Accounting and Reporting Audit and Assurance Taxation Management ...
appendixd
Appendix D The Practical Experience Competence GridThe Practical Experience Competence Grid Summary of Technical Competences Financial Accounting and Reporting Audit and Assurance Taxation Management ...
AppForm_RC_Sep09
(Please fill in the following label CLEARLY for mailing the confirmation /rejection slip) PART A – Personal Details Name of Applicant: (Mr/Ms)* ( ) (Surname first, BLOCK & Full) Chinese Name * Ple ...
Application Form
P:\E&T\Aoet(TC)\EA SubCom\Revision Courses\FPE\2008 06\.DOC Application Deadline: Thursday, 27 March 2008 Please read the related article about the Final Examination Revision Course in the Institu ...
Application form 2015
香港業餘田徑總會HONG KONG AMATEUR ATHLETIC ASSOCIATION 二零一五年運動員註冊証/健身室証Registration of Athlete /Weight Training Pass 2015 申請書Application Form (有效日期01.01.15 – 31.12.15) 甲部Part A : 屬會資料Member Club 必須由屬會職員填寫To b ...
Apr06
Auditing and Assurance Standards Committee Meeting Summary – April 2006 The Auditing and Assurance Standards Committee (Committee) met on 25 April 2006. Members present at the meeting were: Carlson To ...
article_local arbitration awards_final
1 Winding-up based on local arbitration awards: Is leave to enforce required? Jose Maurellet, SC Tom Ng Des Voeux Chambers Introduction It is well-established that a local arbitration award is enforce ...
as32ias39-ed_amend
Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...
at-appendix
AT Appendix (Revised in September 2012) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS APTITUDE TEST APPENDIX A. OTHER OPTIONS TO SATISFY THE APTITUDE TEST REQUIREMENT A1 TRANSFER OF EXAMI ...
audit-practice-manual
e Webinar on Audit Practice Manual This webinar aims to provide an understanding of the overall structure of the revised Audit Practice Manual (revised "APM"), including the impact of the ne ...
audit_implications
By e-mail 23 June 2011 Our Ref.: C/AASC Executive Director, Professional Standards International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Avenue, 14th ...
auditc
!"# !"#%&'()*,-. OOUTTOOUOUSRSSMP Üâë]ÜâëKçêÖKÜâ ÜííéWLLïïïKÜâëKçê& ...
auditrisk
IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...
auditrisk
IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...
Aug Offers - HKICPA
Offer valid until 31 August 2014OriginP/CBrandDescriptionVintageTypeSizeStandardPrice SpecialOfferDiscountWAWSJHBHFrance384089Palmer & CoBrut Blanc de Blancs2007Champagne75CL49529540%----France165 ...
aug-issue
本屆理事會成立以來,在財政部黨組、主管部長和會長的領導下, 在各位副會長和常務理事的支持下,中國會計學會堅持以鄧小平理論、「三個代表」重要思想為指導,踐行科學發展觀,全面開展會計科研和學術活動,服務我國財政經濟工作和會計改革與發展,突出會員服務宗旨,重視學會自身建設,較好地完成了理事會確定的各年度工作任務。圍繞我國財政經濟工作和會計改革發展需要開展工作,並取得了顯著成效(一)配合企業會計準則的建設 ...
B - case background 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
B - pre-seen 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
B - Workshop material
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...
B-Preseen-Dec2015
Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...
B1
46 PART B -MATTERS RAISED BY THE IRD Agenda Item – Investigation and Field Audit : Discrepancies Detected by Field Audit Mrs Lai advised that Table 1 in Appendix B was complied to illustrate the spec ...
B2
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...
B2
46 PART B -MATTERS RAISED BY THE IRD Agenda Item B1 – Investigation and Field Audit : Discrepancies Detected by Field Audit Mrs Lai advised that Table 1 in Appendix B was complied to illustrate the sp ...
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 ...
Bankruptcy2004
-1 -BY FAX AND BY POST (2537 1425) Your Ref.: C3/17 (2003) Pt. 8 10 December 2004 Our Ref.: C/IPC, M31792 The Hon. Tam Heung-man, Chairman of the Bills Committee on Bankruptcy (Amendment) Bill, Room 4 ...
Bankruptcy2004_sign
1 Your Ref.: C3/17 (2003) Pt. 8 Our Ref.: C/IPC, M34004 By fax and by post (2537 1425) 1 April 2005 The Hon. Tam Heung-man Chairman of the Bills Committee on Bankruptcy (Amendment) Bill Room 425, West ...
bb
-1 -By fax and by post (Fax no. 2878 7127) Our Ref.: C/EXPB, M6780 14 December 2001 Mr. Arthur Yuen, Executive Director (Banking Policy), Hong Kong Monetary Authority, 30th Floor, 3 Garden Road, Hong ...
BC-i2c
5 May 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 3 BUSINESS COMBINATIONS – COMBINATIONS BY CONTRACT ALONE ...
bc-revenue
November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
bc_cf
Basis for Conclusions Exposure Draft ED/2015/3 May 2015 Comments to be received by 26 October 2015 Conceptual Framework for Financial ReportingBasis for Conclusions on the Exposure Draft Conceptual Fr ...
bc_ic
Basis for Conclusions Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsBasis for Conclusions on Exposure Dra ...
bc_leases
Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
Best Corporate Governance and ESG Awards 2023 – Awards Presentation Luncheon
29 November 2023
beta-faq
1 Consultation paper on proposed changes to auditing practices Consultation paper on proposed changes to auditing practicesConsultation paper on proposed changes to auditing practicesConsultation pape ...
bmiscellaneous
Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...
BMO
Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...
BMO
Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...
BMO
Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...
BMO_0612
Audit Issues Questions & Answers Posted Dec 06 Audit of Accounts of Owners’Corporations of Buildings Page 1 of 13 Audit of Accounts of Owners’Corporations of Buildings – Audit Issues The Questions ...
BMO_0612
Audit Issues Questions & Answers Posted Dec 06 Audit of Accounts of Owners’Corporations of Buildings Page 1 of 13 Audit of Accounts of Owners’Corporations of Buildings – Audit Issues The Questions ...
Body care and diet_Mrs Chain
1 Nourishing Fertility with TCM 中醫調理-孕育篇PARENTING SEMINAR – BY HKICPA SATURDAY, 16TH AUGUST, 2014 presented byDr.Kelly Chain, RCMP Dr. Kelly Chain Registered Chinese Medicine Practitioner •PhD –Integr ...
Bowl for fun_20141101
BoIG is now recruiting new members. If you enjoy bowling or would like to pick up this sport, you are welcome to join the BoIG which is under the Sports and Recreation Club (SRC) of the Institute. The ...
budget-2014-15
Tax policy and budget proposals Facing Hong Kong’s challenges 2014 -15Composition of the HKICPA Taxation Faculty Executive Committee 2013 Chair: Florence Chan Deputy Chair: So Kwok Kay Anthony Tam Mem ...
budget_proposal_08_09
Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...
budget_proposal_2005_2006
Composition of the HKICPA Taxation Committee 2004 Chairman: Mr. Paul M.P. Chan Deputy Chairmen: Ms. Yvonne Law Mr. David Southwood Members: Ms. Deborah Annells Dr. Chan Koon Hung Ms. Florence Chan Dr. ...
budget_proposals2003
-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...
budget_proposals2014-15
Tax policy and budget proposals Facing Hong Kong’s challenges 2014 -15Composition of the HKICPA Taxation Faculty Executive Committee 2013 Chair: Florence Chan Deputy Chair: So Kwok Kay Anthony Tam Mem ...
budget_proposals_2015-16_final_9
2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...
budget_proposals_2015-16_final_9.1.2015
2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...
Burgundy - Sept 2014_rv
Offer valid until 30 September 2014 Origin Region P/C Brand Description Vintage Type Size Standard Price Offer Price Discount WA WS BH France Burgundy -Côte de Beaune 386482 Pierre-Yves Colin-Mor ...
Butterfield_reciprocalclubs
Reciprocal Privileges 聯網會所優惠AUSTRALIA 澳洲The American Club, Sydney Level 15, 131 Macquarie Street Tel: (61-2) 9241 2015 Sydney NSW 2000 Fax: (61-2) 9251 4658 Australia Web: www.amclub.com.au The Wester ...
c110514
Internal Control and Risk Management: Perspective of a Conglomerate Programme Code: C110514 Date Saturday,, 14 May 2011 Time 9:30 a..m.. – 12:30 p..m.. (Registration starts at 9:00 a.m.) Venue Ballllr ...
c110617
772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...
c120601
869_20120518 Date Friday, 1 June 2012 Time 9:00 a.m. – 12:45 p.m. (Conference) 12:45 p.m. – 2:00 p.m. (Lunch – optional) (Registration starts at 8:30 a.m.) Venue Ballroom, Level 3, JW Marriott Hotel, ...
CAB_240300
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...
CAB_240300
-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/COG(H)(6C), M2059 24 March 2000 Your Ref.: CB1/BC/6/99 Ms. Leung Siu-kum, Clerk to Bills Committee on Companies (Amendment) Bill 2000, Legislative Counci ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cef-fr-exam
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...
cef-fr-handout
A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...
cef-fr-pptnotes
A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...
CEFexamfr17
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...
Certification authorities
Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...
cframework_guide
() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...
cfw120608
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW120608) Programme Dates: 8, 13, 17, 20, 28 June 2012 Facilitator: Ms Winni ...
CFW160620ans
Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...
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 ...
cgcm6780
-1 – By Post Our Ref.: C/CGP(7), M6780 20 November 2001 Mr. J. S. Bush Secretary, Standing Committee on Company Law Reform Companies Registry 15/F, Queensway Government Offices (High Block) 66 Queensw ...
cgcm6780
-1 – By Post Our Ref.: C/CGP(7), M6780 20 November 2001 Mr. J. S. Bush Secretary, Standing Committee on Company Law Reform Companies Registry 15/F, Queensway Government Offices (High Block) 66 Queensw ...
cgp-ic-rm-consultation
8 September 2014 By email (response@hkex.com.hk) and by post Our Ref.: C/CGP, M96259 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre ...
Charitable_Fund
126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...
charts
Quick statistics Survey 54523 'Member survey – Listed company auditor regulation reform proposals' Results Survey 54523 Number of records in this query: 4559 Total records in survey: 4559 Perc ...
Christmas Promotion for HKICPA_rv
Christmas Special Offers 2016 Classic Bordeaux for Christmas (Red) Region P/C Brand Full Description Vintage Size Unit Retail X'mas Offer WA Bordeaux 384319 Alter Ego de Palmer Margaux 2012 75CL 7 ...
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 ...
Cir_TTC1209_v3
CPA Table Tennis Competition 2012 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time First match day: 7 October 2012 9:30am – 1:30pm Second match day: 14 October 2012 11:00am ...
Circular_1
Keyboard Class The Singing Interest Group (SgIG) has organized a keyboard class for members who wish to sing and play his own tune at the same time. Any interested members are welcome to join even if ...
Circular_120330
English Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a English pop songs singing technique training course (唱家班). Details are listed below: Dates: 30 March – 8 June 2012 (10 ...
Circular_GIG1410
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...
Circular_GIG1410
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...
Circular_GIG1411
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...
Circular_GIG1510
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...
Circular_GIG1511
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As it is a progressive training course, members who wish to enrol ...
Circular_GIG1512_rv
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_GIG1601
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_GIG1610
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_GIG1611
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_GIG1702
The Golf Interest Group has organised training courses at South China Athletic Association for both beginner and intermediate players. As they are progressive training courses, members who wish to enr ...
Circular_golf class_Oct2011
Class, Date & Time October 2011 Event code: GIG 111008-B GIG 111008-I Class: Beginner class Intermediate class Date: 8, 15, 22 & 29 October 2011 (all Saturdays) Time: 4:00 p.m. – 5:30 p.m. 5:3 ...
Circular_SGIG1601
Singing with Ukulele Class (Level I) The Singing Interest Group is organizing a Singing with Ukulele Class for beginners. If you are interested in learning this fun Hawaiian instrument while singing t ...
Circular_SNIG150516_v2
Snooker Fun Day To promote friendship and the game of snooker among members, Snooker Interest Group (SnIG) has organised a Snooker Fun Day. Experienced players will be there to give you tips and demon ...