ETS_Module B_final
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slides_170728
Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...
sub_coerev
Our Ref.: C/EC 20 April 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Int ...
Submission_breachreq
Our Ref.: C/EC Sent electronically through the IFAC Website (www.ifac.org) 20 January 2012 International Ethics Standards Board for Accountants International Federation of Accountants 545 Fifth Avenue ...
Submission_22Jul2005
1 BY HAND 22 July 2005 Our Ref.: C/PRMC The Hon. Frederick MA Si-hang Secretary for Financial Services and the Treasury 8th Floor, West Wing Central Government Offices Hong Kong Dear Fred, Hong Kong I ...
Submission_22Jul2005
1 BY HAND 22 July 2005 Our Ref.: C/PRMC The Hon. Frederick MA Si-hang Secretary for Financial Services and the Treasury 8th Floor, West Wing Central Government Offices Hong Kong Dear Fred, Hong Kong I ...
sub_phase1
Our Ref.: C/EC 22 March 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Int ...
sub_wkp
Our Ref.: C/EC 16 July 2018 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IESB ...
def_tcwg
Our Ref.: C/EC Sent electronically through the IESBA website 18 October 2012 International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor ...
040514
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topic : Electronic Product Code (EPC) -Linking the Virtual Supply Chain Speaker : Mr. Suen Kwok Kwon ...
040514
PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topic : Electronic Product Code (EPC) -Linking the Virtual Supply Chain Speaker : Mr. Suen Kwok Kwon ...
IFRIC_D22
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 8 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
IESBA_ED_Strategic_Plan
1 By e-mail 5 September 2007 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New Y ...
Submission_d20
1 Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 D20 Comment Letters International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear ...
sub_saftg
Our Ref.: C/EC 25 April 2017 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IES ...
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 ...
subrole_pdf
Our Ref.: C/EC 31 October 2019 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, I ...
techwatch107
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 Financ ...
techwatch107
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 Financ ...
law
1 15 August 2008 By email (competition@cedb.gov.hk) and by post Our Ref.: C/CITF, M58020 Commerce, Industry and Tourism Branch (Division 2) Commerce and Economic Development Bureau Level 29, One Pacif ...
law
1 15 August 2008 By email (competition@cedb.gov.hk) and by post Our Ref.: C/CITF, M58020 Commerce, Industry and Tourism Branch (Division 2) Commerce and Economic Development Bureau Level 29, One Pacif ...
HKICPA Chi Annual Report 2023
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HKICPA Chi Annual Report 2023
ii 目錄02 04 06 10 36 40 45 47 54 59 62 65 • • • 前言20235050 Accounting for Success Now and Beyond 2023 12會長報告各位會員: 2022 7 50 50 20236 CPA20237 50 202312 50 鞏固 ...
SEHK-gem
-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...
SEHK-gem
-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...
SEHK-ch17
-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...
SEHK-ch17
-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...
2018_Exam Review_Paper 2A
Pre-exam. Technique Seminar Paper 2A Hong Kong Institute of Certified Public Accountants and Hong Kong Association for Business Education 1 Some Statistical Data 2 Paper2A (80%) A1 (6%) A2 (4%) A3 (8% ...
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 ...
December-Part 1_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
HCR
1 20 June 2008 By email (beStrong@fhb.gov.hk) and by post Our Ref.: C/CITF, M56886 Food and Health Bureau 19/F Murray Building Garden Road Central Hong Kong Dear Sirs, Healthcare Reform Consultation T ...
391ma
1 Minutes of the 391st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 20 April 2021 at 8:30 a.m. Board Room of the Hong ...
rifec-it-strategy-1st
By email (itsppolicy@judiciary.gov.hk) and post 30 September 2014 Your Ref: JUD ITOO 6-15/5 Our Ref: RIF, M96605 Mr. Ng Sek-hon, Judiciary Administrator (Acting), The Judiciary Administration Room LG ...
rifec-dps-submn
By email (cedps@hkma.gov.hk) and by hand 15 December 2014 Your Ref.: D1/16C Our Ref.: C/RIF, M97887 Ms. Meena Datwani Director-General (Enforcement) Enhancements to Deposit Protection Scheme Consultat ...
20101217
17 December 2010 By email (yhcheung@legco.gov.hk) and by post Your Ref.: CB1/BC/01/10 Our Ref.: C/EPLM(32), M74462 The Hon Chan Kam-lam Chairman Bills Committee on Anti-Money Laundering and Counter-Te ...
IRD_060608
1 6 June 2008 Our Ref.: C/TXG, M56672 Mr. Chiu Kwokkit Assistant Commissioner of Inland Revenue, Unit 1 GPO Box 132 Hong Kong Dear Mr. Chiu Source of Profits Thank you for your letter dated 2 May 2008 ...
Submission_IFRS1
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 2 May 2007 Mr. Jeff Singleton International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Singleton ...
Submission_24Nov2005
1 24 November 2005 BY HAND Our Ref.: C/PRMC The Hon. Wong Yan Lung Secretary for Justice 4th Floor, High Block Queensway Government Offices Hong Kong Dear Mr. Wong, Hong Kong Institute of Certified Pu ...
Submission_24Nov2005
1 24 November 2005 BY HAND Our Ref.: C/PRMC The Hon. Wong Yan Lung Secretary for Justice 4th Floor, High Block Queensway Government Offices Hong Kong Dear Mr. Wong, Hong Kong Institute of Certified Pu ...
submissionsIFRIC_D16D17
Our Ref.: C/FRSC By e-mail and by post 18 August 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Unit ...
currentfinancialresources
-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 ...
m12361
-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...
m12361
-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...
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 ...
iasc
-1 -BY FAX AND BY POST Our Ref.: C/ACI 11 July 2000 The Secretary-General International Accounting Standards Committee 166 Fleet Street London EC4A 2DY UNITED KINGDOM Dear Sir, Issues Paper issued for ...
sub_swp
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 3 July 2023 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Av ...
framework-consultation
1 Draft Proposed Framework for Independent Regulation of Listed Company Auditors A. Broad Principles for the reform 1. Key principles -Hong Kong’s auditor oversight regime should be benchmarked agains ...
20121106_ModuleA_PartII
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D-14-0987_6Dec2016
I*. IN THE MATTER OF A Coinplaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of tlie Hong Kong institute of Certified Public Accountants AND Mr ...
DC order 1145C & 1191C_16 Jan 2018_edited
DC order 1145C & 1191C_16 Jan 2018_edited IN T}lE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountsnts Ordinance (Cap. 50) ("the FAO") and referred t ...
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 ...
techwatch87
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 Financ ...
techwatch87
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 Financ ...
toshitake-inoue
1 Transition to IFRS – Working Towards a Global Set of Accounting Standards with IOSCO June 6th, 2013 7th IFRS Regional Policy Forum, Hong Kong * This presentation is prepared under the sole responsib ...
sub_nar
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 18 August 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6t ...
tb10
TAX BULLETIN HONG KONG SOCIETY OF ACCOUNTANTSANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT AND THE HONG KONG SOCIETY OF ACCOUNTANTS — 2000TaxB 10 31 October 2000 Articles in this Bulletin refle ...
LN-orderform_111223
Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...
Module D (revised index and tables)_2
Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)_1
Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)
Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...
06-ReportC
Report of the Council for 2000 !"#Hong Kong Society of Accountants !"# 17 !!!"#%&'()* !"#%&'()*,-. !"#%&'()*,-./0 !"#%&'()*,-./01 ! ! !&qu ...
ed_isme
Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates Comments to be received by 9 August 2023 May 2023 Exposure Draft IFRS Sustainability ...
coe_conflicts
30 March 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 545 Fifth Avenue, 14th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Changes to the Co ...
sub-ir-bill
6 July 2011 By fax (2121 0420) and by hand Our Ref.: C/TXG, M78134 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislative Council Building 8 Ja ...
TC_IR021109
By email (yhcheung@legco.gov.hk) and by hand 2 November 2009 Our Ref.: C/TXP(4), M66451 Hon. Paul Chan Mo-po, MH, JP Chairman, Bills Committee on Inland Revenue (Amendment) (No.3) Bill 2009 Legislativ ...
170828_ofc_consultation_submission
1 28 August 2017 By email (ofc-consultation@sfc.hk) and by hand Our Ref.: C/RIF, BH36941 The Securities and Futures Commission 35/F Cheung Kong Center 2 Queen's Road Central Hong Kong Dear Sir/Mad ...
HKICPA Annual Report 2022 Chi
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Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
HKICPA_Career_survey_2019
2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...
techwatch63
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 ...
Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)
Nielsen GAA Succession Planning Report for HKICPA (July 25 2014) July 25, 2014 GAA SUCCESSION PLANNING SURVEY REPORT FOR THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA) Copyright 201 ...
December-Part3_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Champagne 123794 Beaumont des ...
techwatch154
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 ...
techwatch154
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 ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
CPAs and the Coronavirus
The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...
exp_issa5r
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
exp_issa5
International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...
techwatch92
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. Financial Repor ...
techwatch92
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. Financial Repor ...
techwatch109
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 Financ ...
techwatch109
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 Financ ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
techwatch90
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 Financ ...
techwatch90
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 Financ ...
RP 95+ Wines - Sept 2014_rv
Offer valid until 30 September 2014 Origin Region P/C Brand Description Vintage Type Size Standar d Price Offer Price Discoun t WA WS France Champagne 419267 Gosset Celebris Vintage Extra Brut 1998 Ch ...
HKICPA Bridge Tournament 2015#1_deal
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December-Part2_201412_rv
Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 356906 Angélus ...
Module D _20140604 handouts
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 4 June 2014 FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2014 1 HKICPA ...
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 ...
2016 October Offer List (HKICPA)_rv
2016 October Offer List (HKICPA)_rv Price List October 2016 Corporate offer applies on minimum Order of 3,000 We offer FREE delivery (single location only) for purchases over HK3,000 between 10:00am t ...
TFEC_BEPS_consultation_submission2017
By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...
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 ...