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% ...
ec
1 Minutes of the 234th meeting of the Ethics Committee held on Thursday, 10 March 2016 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, ...
ec-compo
Restructuring and Insolvency Faculty Executive Committee 2013 Composition NAME TITLE 1. Mr. ARBOIT, Bruno Chairman 2. Mr. NG, Mat Deputy Chairman 3. Mr. ARTHUR, Randall Member 4. Mr. BRISCOE, Stephen ...
ec-chi
1 律 零零年 律零零年 (A12789) 略 理 例 18B 令零零年 錄 六 律 行零零年 零零六年年度料 零零年六留見 了料 理零零年 例18B 略理 例 34(1A) 零零年律聆律略理 例 18B 律令 (1) 零零年 錄 ...
ec-meetsum-nov
1 Minutes of the 211th meeting of the Ethics Committee held on Wednesday, 18 March 2009 at 2:30 p.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House ...
ec-meetsum-Sep
-1 -Ethics Committee Meeting Summary – September 2008 The Ethics Committee (Committee) met on 4 September 2008. Members of the Committee present were: Philip Tsai (Chairman), Lucia Li (Deputy Chairman ...
MichaelChung_compressed
!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...
ec-eng
-1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 8 January 2010) — A Disciplinary ...
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 ...
ec-order
Proceedings No.: D-08-0336C 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 Dis ...
result_preliminary_1314
CPA Football Competition 2013-14 Results of Preliminary Round Entered into the Quarter RoundUpdated on 14 April 2014Group AA1A2A3A4BCJBUASARSM NWV SportMarkMarkMarkMark110-Nov-01A1 vs A21 : 414------ ...
cframework_guide
() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...
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 ...
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 ...
Teaching_Kids_about_Money
Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...
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 ...
List_of_courses_2016
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Finance courses (Verifiable CPD Learning Activity) The following courses are developed by Intuition Publishing Limited, a compan ...
1412P2
Page 1 of 2 Paper 2 – Local Submission: Employees Compensation Insurance Potential implementation question 1. Employees’ Compensation Insurance Residual Scheme Bureau Limited (“ECIRSB”) has a market a ...
654th_19 January 2024
You don't have access right to view the details. Please login.
Result Summary(Preliminary)15-16
Result Summary(Preliminary)15-16 CPA Football Competition 2015-16 Results of Preliminary Round Entered into the Quarter RoundUpdated on 21 December 2015Group AA1A2A3A4GTHKSFTSW All StarsFun TeamMarkM ...
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 ...
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% ...
ed-ifrs1-ifrs7
November 2009 Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Proposed amendment to IFRS 1 Comments to be received by 29 December 2009Exposure D ...
update 274
i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...
ETS_Module B_final
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...
ETS_Module B_final
You don't have access right to view the details. Please login.
TechWatch (Past Issues)
TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...
course
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...
ETS_Module B_final
You don't have access right to view the details. Please login.
ed-strategic-plan-10-12
By electronic submission 14 June 2010 Our Ref.: C/EC Deputy Director, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New Y ...
determination-D-03-IC16H
' t' Proceedings No: D-03-IC16H IN THE MATTER OF A complaint made under section 34(1) (a) of the Professional Accountants Ordinance (Cap.50) BETWEEN An Investigation Committee of the COMPLAINA ...
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 ...
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 ...
ip-regulatory-framework_old
1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...
pr-20170314-en
1 Dear Assignment/News/Business Assignment Editor Expectations of the accountancy profession for the next Chief Executive of HKSAR government (HONG KONG, 14 March 2017) — The Hong Kong Institute of Ce ...
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 ...
emap
ETHICS COMMITTEE ETHICS EDUCATIONAL MATERIALS ADVISORY PANEL TERMS OF REFERENCE Objective Ethics Educational Materials Advisory Panel (“Advisory Panel”) is set up under the auspices of the Ethics Comm ...
SEAP_TOR2024
ETHICS COMMITTEE SUSTAINABILITY ETHICS ADVISORY PANEL TERMS OF REFERENCE Objective Sustainability Ethics Advisory Panel Advisory Panel is set up under the auspices of the Ethics Committee EC to provid ...
SEAP_TOR_old
ETHICS COMMITTEE SUSTAINABILITY ETHICS ADVISORY PANEL TERMS OF REFERENCE Objective Sustainability Ethics Advisory Panel (“Advisory Panel”) is set up under the auspices of the Ethics Committee (“EC”) t ...
ETS_Module B
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pu ...
ETS_Module B
You don't have access right to view the details. Please login.
S290_Submission_Re-ED
1 By e-mail 23 September 2008 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New ...
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 ...
localec
Ethics Committee Due Process for the Development of Local Ethics Pronouncements Formal Responses General Distribution Background paper prepared by HKICPA Standard Setting Department or experts on the ...
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 ...
Performance statistics_D15_to promotion
香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.2% 0.5% 1% 3% 7% 13% 22% 35% 51% 66% 80% 90% 96% 99% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 20 25 30 35 40 45 50 55 ...
ed-revenue
November 2011 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 2012Exposure Draft Revenu ...
adoptec
Ethics Committee Due Process to Adopt IESBA Pronouncements INTERNATIONAL HONG KONG (Hong Kong) Formal Responses Formal Responses General Distribution (internationally) General Distribution Task Force ...
ip-regulatory-framework
1 ________________________________________________ Regulatory Framework for Listed Company Audits Information Paper and Request for Comment 8 October 2013 2 Executive summary Regulation of listed comp ...
SCPD17051502_Mr.Vy PPT
PICIG EVENING SEMINAR – BUILDING INFORMATION MODELLING By: Mr. EC Vy, CAS(W)4 15 May 2017, Monday 1 BIM: FROM VERTICAL TO HORIZONTAL APPLICATIONS 2 Vertical integration of BIM for Asset Management – M ...
full_report
H O N G K O N G I N S T I T U T E O F C E R T I F I E D P U B L I C A C C O U N T A N T S 2005 Annual Report 香港會計師公會2005 年報Leadership, Openness, Influence目錄2 公會的宗旨、核心價值和標誌4 二零零五年報序言6 二零零五年度活動摘要8 會員統計1 ...
development
Ethics Committee Due Process for the Development of Local Ethics Standards Formal Response s General Distributions Background paper points outline prepared by HKICPA Secretariat or outside contractor ...
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 ...
sub_wee
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 29 April 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth ...
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 ...
IFAC_ED_IAE
25 November 2005 By e-mail and by post Our Ref.: C/EC IFAC Ethics Committee 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Attention: Ms. Jan Munro Dear Sirs, IFAC ED of Proposed Revised ...
Paper 1_20221013
1 Presentation of an insurer’s income statement when IFRS 17 becomes effective Background According to IFRS 17 paragraphs 80(a) and 86, insurance service result insurance revenue – insurance service ...
jebsenwinelist
Any queries, please contact Marco Vazquez at tel. 2926 2269 /marcovazquez@jebsen.com or Vanessa Chui at tel. 3180 3424 /vanessachui@jebsen.com www.jebsenfinewines.com PLEASE FILL IN THE FOLLOWING Name ...
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 ...
ed07-ed
International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...
HKICPA Annual Report 2022 Chi
You don't have access right to view the details. Please login.
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 ...
Module A (Dec 2017)_Answer
Module A (Dec 2017)_Answer Module A (December 2017 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Directors From : Fatima Lam, Accounting Manager Date : dd/mm/yyyy Su ...
ed-leases-standard
August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...
I090106
Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...
I090106
Continuing Professional Development (CPD) Programme After Subprime – Working More Closely with the Mainland 6 Jan 2009 (Tue) (Programme Code : ) The breakfast gathering for our senior members in Janua ...
CL8
1 2 September 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, ...
tk274
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE ...
rundown
2014 SMP Symposium Rundown Time Activities 08:30 – 09:00 Registration 09:00 – 09:10 Welcoming Remarks Mr. Clement Chan – President, HKICPA 09:10 – 10:10 Tax Update Speaker Mr. Tam Tai-pang, JP – Dep ...
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 ...
sub_ partc
1 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, I ...
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 ...
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 ...
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 ...
techwatch94
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 ...
techwatch94
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 ...
lce_tres
1 ED-ISA FOR LCE: RESPONSE TEMPLATE August 2021 OPTIONAL RESPONSE TEMPLATE: PROPOSED ISA FOR LCE Guide for Respondents • The International Auditing and Assurance Standards Board (IAASB) has published ...
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 ...
WW - 2016 Jul Price List(HKICPA)_rv
WW - 2016 Jul Price List(HKICPA)_rv Price List Jul 2016 Offer applies on minimum Order of 3,000 Offer valid until 29 July 2016 We offer FREE delivery (single location only) for purchases over HK3,000 ...
PR-EB
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 27 ...
20121106_ModuleA_PartII
You don't have access right to view the details. Please login.
ed_1510
Exposure Draft ED/2015/10 November 2015 Comments to be received by 17 February 2016 Annual Improvements to IFRSs 2014–2016 CycleExposure Draft Annual Improvements to IFRS 2014–2016 Cycle Comments to b ...
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 ...
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__________________________________________________________________________________ ...
pdfsub_code
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 October 2021 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
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 ...
Shell_application form
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
Shell_application form_old
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
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 ...
ig_refer
1 The guidance below was developed by the Ethics Committee (EC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKICPA, EC and their staff do ...
rifec-judiciary-it-strategy
By email (itsppolicy@judiciary.gov.hk) and post (Attn:SJE(ITO)3) 12 December 2014 Our Ref: RIF, M97851 Mr. Anthony Chan Assistant Judiciary Administrator The Judiciary Administration Room LG361A, High ...
June Offers - HKICPA_rv
Offer valid until 30 June 2014OriginP/CBrandFull DescriptionVintageTypeSizeStandardPriceSpecialOfferDiscountWAWSJHBHFrance350920Branaire-DucruSt Julien 4eme GCC2010Red75CL1,20084030%94---France325135G ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
MS141128
-1-Date 28 November 2014 (Friday) Time 9:00 a.m. – 5:00 p.m. Venue The Mira Hong Kong 18th Floor, Ballroom, 118 Nathan Road, Tsim Sha Tsui, Kowloon Highlights -Tax Update -Institute Update -Companies ...
AASC20240326
1 Minutes of the 415thMeeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 March 2024 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountant ...
Paper 5
1 To: Hong Kong Insurance Implementation Support Group (“HKIISG”) From: Douglas Mason & Sai-Cheong Foong Date: 10 April 2019 Subject: HKIISG cover note – coverage units for groups of contracts wit ...
hkas01revdec07
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
248912
1 Minutes of the 248th meeting of the Ethics Committee held on Monday, 9 September 2021 at 12:30p.m. in Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 21 ...
em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
em__2704pie
1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...
full_report
Hong Kong Institute of Certifi ed Public Accountants Annual Report 2006 A N N U A L R E P O R T 06 度報告0 6 年香港會計師公會二六年度報告鳴謝香港會計師公會衷心感謝香港管弦樂團允許本會拍攝其指揮和樂師在綵排及公演時之照片,以協助本年報的順利製作。The Hong Kong Institute of ...
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 ...
HKICPA Chi Annual Report 2023
You don't have access right to view the details. Please login.
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 ...
Expectations of the accountancy profession for the next Chief Executive of HKSAR government
(HONG KONG, 14 March 2017) The Hong Kong Institute of Certified Public Accountants announced today the expectations of the profession for the next Chief Executive of Hong Kong Special Administrative R ...
111129
-1-Date 29 November 2011 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) ...
111129.Flyer
-1-Date 29 November 2011 (Tuesday) Time 9:00 a.m. -5:00 p.m. Venue Ballrooms, 18th Floor The Mira Hong Kong (美麗華酒店) 118 Nathan Road, Tsim Sha Tsui, Kowloon (near to Tsim Sha Tsui MTR Station Exit B1) ...
ed_piecode
International Ethics Standards Board for Accountants Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Exposure Draft January 2021 Comments due: May 3, 2021 ...
sub_ga
Page 1 of 6 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 31 May 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 52 ...
HKICPA 2014 Bridge Tournament
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...
IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421
IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421 By email (bc_104_16@legco.gov.hk) and by hand 20 April 2017 Your Ref.: CB4/BC/4/16 Our Ref.: C/TF, M111032 Hon. Kenneth Leung Chairman, Bills ...
IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421_final
IR(A)(No 2) Bill 2017 submission (aircraft leasing)_170421_final By email (bc_104_16@legco.gov.hk) and by hand 20 April 2017 Your Ref.: CB4/BC/4/16 Our Ref.: C/TF, M111032 Hon. Kenneth Leung Chairman, ...
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 ...
sub_tp
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 18 May 2023 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Av ...
sub_iesbasus
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
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 ...
DP-ManagementComm
October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...
IASB_Management_Comm
October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...
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 ...
KC_Wong
1 From: KC Wong Sent: Saturday, November 09, 2013 4:16 PM To: Regulation Subject: Regulatory framework for listed company audits Regulatory framework for listed company audits Comments and views on th ...
key_issues_and_questions
1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...
mf_ki
1 Hong Kong Institute of Certified Public Accountants Regulatory Framework for Listed Company Audits Membership Consultation Key issues under the proposed framework Features and regulatory functions F ...
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 ...
Module A (Jun 15)_Answer_1
Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...
Module A (Jun 15)_Answer
Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...
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 ...
sub_iesbat
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 20 June 2022 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth A ...
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 ...
180917_President_Dinner_e-card_pdf
ec ') --- c..--The President of the Hong Kong Institute of Certified Public Accountants requests the pleasure of your company to the Distinguished speaker: Date: 17 September 2018, Monday Time: 6 ...
ECReply_slip_Forum
2017 Hong Kong SAR Chief Executive Election Forum Date: 10 March 2017 Time: 6 p.m. Venue: Training Centre, Hong Kong Institute of CPAs 27/F Wu Chung House, 213 Queen's Road East, Wanchai Reply sli ...
SFC
URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...
SFC
URGENT BY FAX AND BY POST (2501 0375) Your Ref.: 250/LC/32 6 September 2000 Our Ref.: C/ACLTR Licensing Department, Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’ ...
Final Prelim Results 161218
CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...
Final Prelim Results 161218
CPA Football Competition 2016-17 Results of Preliminary Round Updated on 20 December 2016Group AA1A2A3A4A5SFTASA Fun TeamBUASAEYSWFCMarkMarkMarkMarkMark 15-Nov-16A4 vs. A54-0418' (A4)26-Nov-16A2 ...
ed_gpd
IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...
GST_Final_FSTB_App4
Appendix 4 Comparing motor vehicle tax imposed on private vehicles between Hong Kong and other economies Country Name of Tax Amount Recurrent Annual Fees Hong Vehicle licence Petrol HKD3,929 to HKD11, ...
JudgesReport2001
CMFIMOL? ;Q;LM : 6 8 @ [dUadfcW ;hScVd l Xaidbrhtdq k K _a\cT P]S T]RdaPVT VS Ra_aPcT VeTa]P]RT SXbR[bdaT _aPRcXRTb X] ?]V B]V, k K VXeT aTRV]XcX] c cWbT R\_P]XTb cWPc ST\]bcaPcT cWT QTbc _aPRcXRT X] ...
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 ...
contractnotes
Our Ref.: C/EPS, M7253 12 November 2001 Mr. Andrew Procter, Executive Director, Intermediaries and Investment Products, Securities and Futures Commission, 12th Floor, Edinburgh Tower, The Landmark, 15 ...
ED-OtherAmend
Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...
WW - 2016 Sep Price List(HKICPA)_rv
WW - 2016 Sep Price List(HKICPA)_rv Price List -Sep 2016 Offer applies on minimum Order of 3,000 WA -Wine Advocate /WS -Wine Spectator /JH -James Halliday We offer FREE delivery (single location only) ...
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 ...
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 ...
ed-comprehensive-income
May 2010 Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1 Comments to be received by 30 September 2010Exposure Draft Presentation of Items of O ...
131018ppt
Regulatory Framework for Listed Company Audits Information Paper and Request for Comment Speaker : Raphael Ding (Chief Executive and Registrar) Organization : Hong Kong Institute of CPAs Event : Membe ...
212247 HKICPAChi ESSfinal
You don't have access right to view the details. Please login.
Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
ed-insurance-contracts-standard
July 2010 Exposure Draft ED/2010/8 Comments to be received by 30 November 2010 Insurance ContractsExposure Draft Insurance Contracts Comments to be received by 30 November 2010 ED/2010/8This exposure ...
Flyer_final_v1_190716164238
Page 1 of 4 Join the exhilarating indoor war game jointly organized by the young members committees of three professional bodies. The event provides an opportunity to nurture your strategic planning s ...
Flyer_final_v1_full_190729113446
Page 1 of 4 Join the exhilarating indoor war game jointly organized by the young members committees of three professional bodies. The event provides an opportunity to nurture your strategic planning s ...
Prelim Rounds 16-17
Sheet3 Sheet2 Sheet1 Date Match Score Mark Total: Day Time for the 1st goal Group A Group D HLB PwC BTFC BUASA SFT A1 A2 A3 A4 B1 C1 C2 C3 C4 D1 D2 D3 D4 B3 B4 B5 JFF KPOB D5 BDO The placing was deci ...
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 ...
sub_2607
1 Our Ref.: C/EC 26 July 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, IE ...
Submission_enlargeIFRIC
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 17 July 2007 IASC Foundation 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASC Foundation Consultation Docume ...
Submission_DRule
Our Ref.: C/EPB By Fax (2878 1886) and By Post 1 June 2006 Mr. Michael Taylor Head (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Finance Street Central H ...
EPS-M10588
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
150402-letter
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
150402-letter
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
eps_m10588
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
eps_m10588
Fax no. 2521 7917 Our Ref.: C/EPS, M10588 15 April 2002 Mr. Gerald Greiner Securities and Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Mr. Greine ...
update191
i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...
ED-IFRS3
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS ...
Submission_IASB_ED_SME
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 30 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB E ...
tb09
TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...
HKICPA Bridge Tournament 2015#1_deal
ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ª ªª ª ...
S090514
2 Trade Finance Solutions for Accountants Programme Code: Speaker Ms. Christine Wang, Head of Client Management, Trade and Supply Chain, HSBC Ms. Wang has accumulated a wide scope of experience of mo ...
S090514
2 Trade Finance Solutions for Accountants Programme Code: Speaker Ms. Christine Wang, Head of Client Management, Trade and Supply Chain, HSBC Ms. Wang has accumulated a wide scope of experience of mo ...
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 ...
sub_phase2stru
1 Our Ref.: C/EC 26 May 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 ...
sub_phase2stru1
1 Our Ref.: C/EC 26 May 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 ...
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 ...
Submission_spm_cad1
Our Ref.: C/EPB By Fax (2878 1661) and By Post 6 March 2007 Mr. Simon Topping Executive Director (Banking Policy) Hong Kong Monetary Authority 55th Floor, Two International Finance Centre 8 Finance St ...
Submissiond19
Our Ref.: C/FRSC By e-mail and by post 10 November 2006 D19 Comment Letters International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Sirs, IFRIC Draft Interpre ...
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 ...
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 ...
ed_di
IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...
ed-pn830
September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
ed-pn830
September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
FE Dec 18 Paper IIQuestion
You don't have access right to view the details. Please login.
06-ReportC
Report of the Council for 2000 !"#Hong Kong Society of Accountants !"# 17 !!!"#%&'()* !"#%&'()*,-. !"#%&'()*,-./0 !"#%&'()*,-./01 ! ! !&qu ...
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 ...
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 ...