FE (Jun 17) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Dec 15) Paper I_Answer
You don't have access right to view the details. Please login.
FE (Jun 17) Paper I_Question
You don't have access right to view the details. Please login.
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
Case question 2022 HK Subdegree
Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Consulting & Advisory Ltd. (Universe) is one ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
CPD_record-form_specimen_pie
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
CPDrecordformspecimenv31support
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
Case question 2022 Mainland HK Undergraduate
Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...
CPD_record-form_specimen_v3_support
1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...
Submission_2005-03-22
BY FAX AND BY HAND (2861 1494) Our Ref.: C/CFC, M33802 21 March 2005 Financial Services and the Treasury Bureau, 18/F., Admiralty Centre Tower I, 18 Harcourt Road, Hong Kong. Attn.: Consultation Paper ...
060204
-1 -BY FAX AND BY POST (2529 5003) Our Ref.: C/IPC, M25452 6 February 2004 Mr. Tony Miller Permanent Secretary for Financial Services and the Treasury (Financial Services), 18/F., Admiralty Centre Tow ...
300603
-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, M Mr. Christopher C. Chan Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kon ...
020604c
-1 -致新聞/財經版編輯: 二零零四年六月二日(請即日賜刊) 香港會計師公會頒布金融工具會計準則香港會計師公會(公會)今天頒布兩條有關金融工具的會計準則。香港會計準則第32 號對金融工具的呈報及其負債或權益分類作出規範;而香港會計準則第39 號則對確認、解除確認、計量及對沖的會計處理作出規範。該兩條準則是以國際會計準則委員會(國際委員會)頒布的國際會計準則為藍本,將適用於二零零五年一月一日或以後 ...
Application_for_Registration(ACCA)_Form
Application_for_Registration(ACCA)_Form Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...
Module D (Jun 15)_Answer
Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...
DC order_1121H_9June2017_edited
. q . , IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and refrred to the Disciplinary Committee under Secti ...
ies8qa
This document has been prepared by IAESB staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS AND ANSWERS December 2015 IMPLEMENTATION SUPPORT FOR INTERNATIO ...
ifric-d13
IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...
Revised_Statement_of_Protocol
Revised Statement of Protocol between Financial Reporting Council and Hong Kong Institute of Certified Public Accountants on Oversight Arrangements 16 August 2022 1 1. Introduction 1.1 This Statement ...
pn1013
PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...
Student Disciplinary Committee Proceedings Rules_final
1 STUDENT DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Effective date: 17 November 2022 ) Rule Page PART I CITATION AND INTERPRETATION 1. Citation 3 2. Interpretation 3 PART II MAKING COMPLAINTS 3. Maki ...
cpa-ar-chi
2010年度報告及財務摘要成功領航維多利亞港的優越條件—水深且有天然屏障保護—乃香港經濟飛騰的一個主要因素,亦造就了香港航運業的發展,成為國際一級典範。會計專業是本港賴以成功的另一重要因素, 而香港會計師公會會員更是我們金融市場信心的保證。在本年報中,我們介紹公會活動之餘,亦會闡述航運業與會計業的共通之處。此外,我們有不少會員都是全球航運業中的高級行政人員,在年報中亦會述說他們公司的故事。我們特此 ...
專心矢志 服務市民
專心矢志 服務市民 香港審計署署長朱乃璋的職責是協助提升政府及公營機構的服務表現及問責性,為納稅人確保公帑用得其所。在《A Plus》的訪問中,他剖白任職審計署30年以來所經歷過的重大轉變和挑戰、問責的重要性,以及擔任公職的最大樂趣。 撰文:Nicky Burridge 攝影:Calvin Sit 香港審計署署長朱乃璋服務政府超過30年,於香港大學畢業後不久便在1984年加入香港庫務署擔任會計主任 ...
重振旗鼓
香港在實施了三年嚴格抗疫限制措施後,正式啟動一個大型全球宣傳活動。在本文中,多名於旅遊業界工作的公會會員共同探討企業應如何為旅遊業復蘇作好準備,以及會計師從中擔當的角色。 撰文:Nicky Burridge 插圖:Gianfranco Bonadies 在2022年12月,昂坪360推出全景纜車Crystal,這亦是該公司自2009年以來首次提升其纜車體驗。昂坪360財務主管兼香港會計師公會會員袁 ...
轉危為機—疫市下的應對之道
危機可以化成變革的催化劑,為企業造就創優增值的機會。面對這次新冠疫情,不同行業的企業領袖分享如何確保業務安全及運作暢順,重整旗鼓應對疫情阻礙,為疫後市道復蘇作部署。 撰文:Nicky Burridge 插圖:Ester Zirilli 新型冠狀病毒疫情及隨之而來的外遊限制,私人飛機管理公司的生意難免受創。然而,毅高商務航空(Aegle Aviation)行政總裁Joyce Kee沒有消極地看待航空 ...
hkfrs-int11
HKFRS 2–Group and Treasury Share Transactions HK(IFRIC) Interpretation 11 HK(IFRIC)-Int 11 Revised July 20092010 Effective for annual periods beginning on or after 1 March 2007 Amendments to HKFRS 2 S ...
Module A Dec 18Question
You don't have access right to view the details. Please login.
Module A_Preseen_20172
You don't have access right to view the details. Please login.
DC order -0584F_1
1 Proceedings No: D-11-0584F IN THE MATTER OF A complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...
pr-aossg-meeting-tc
1 致:編採主任/新聞/財經版編輯(請即日賜刊) 香港會計師公會主辦第六屆亞洲及大洋洲準則制訂組織周年會議作為香港唯一會計準則制訂及法定會計專業監管組織,亦是亞洲及大洋洲準則制訂組織的主席,香港會計師公會舉辦今次國際會議,冀持續建立及增強會員組織在國際財務報告準則上的影響力(香港,二零一四年十一月二十六日) 香港會計師公會為香港唯一會計準則制訂及法定會計專業監管組織,亦是第六屆亞洲及大洋洲準則制 ...
pr-20120419-en
1 Media alert Dear editors and reporters: Hong Kong Institute of Certified Public Accountants issues quality assurance annual report 2011 (HONG KONG, 18 April 2012) –The Hong Kong Institute of CPAs ...
ED_IAS_39
September 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Exposures Qualifying for Hedge Accounting Comments to be received by 11 January 2008 E ...
HKICPA_Submission_IAASB_SRQ
1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...
Module A (Dec 15)_Question
Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module A (Dec 17)_Question
Module A (Dec 17)_Question Module A (December 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
FE (Jun 18) Paper I_Question
You don't have access right to view the details. Please login.
1357F_DC order_24 Jun 2019_Redacted
Proceedings No: D-18-1357F IN THE MATTER OF BETWEEN AND A Complaint made under sections 34(1A) and 34(1AA) of the Professional Accountants Ordinance (Cap. 50) The Registrar of the Hong Kong Institute ...
Shangri-La 2023 Sep Flyer
香格里拉中秋月餅及禮物籃Summer Palace Red Bean Paste with Rare 80-year DriedTangerine Peel Collector's Gift Box (8 pieces)夏宮珍品八十年陳皮豆沙月餅收藏禮盒(八件裝)Original Price 原價: HKD1,328 /Discount Price 優惠價: HKD1,062.4ISLAN ...
PDI 2017-2018 (full).pdf
PDI 2017-2018 (full).pdf Medium of Instruction Programme Objective Programme Coverage Module A Liquidation and Personal Insolvency • Liquidation (18.5 hours) • Personal Insolvency (including Individua ...
PDI 2017-2018 (full).pdf
PDI 2017-2018 (full).pdf Medium of Instruction Programme Objective Programme Coverage Module A Liquidation and Personal Insolvency • Liquidation (18.5 hours) • Personal Insolvency (including Individua ...
MPS_Module_C_Part_I_Jun2017
1 Disclaimer 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 ...
MPS_Module_C_Part_I_Jun2017
You don't have access right to view the details. Please login.
Athlete_Registration_Form_2017
香港業餘田徑總會HONG KONG AMATEUR ATHLETIC ASSOCIATIONHONG KONG AMATEUR ATHLETIC ASSOCIATION HONG KONG AMATEUR ATHLETIC ASSOCIATION HONG KONG AMATEUR ATHLETIC ASSOCIATIONHONG KONG AMATEUR ATHLETIC ASSOCIATION ...
pn900clarified
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...
pn850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 PN 850 Revised March 2014; Decemb ...
update220
i Update No. 220 (Issued 21 November 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
pn850
Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department Practice Note 850 PN 850 Revised March 2014; Decemb ...
050208
BY EMAIL & BY HAND Our Ref: C/EPL 7 February 2005 Mr. Peter Au-Yang, Executive Director of Corporate Finance, Corporate Finance Division, The Securities and Futures Commission, 8/F Chater House, 8 ...
HKICPA_PDF-SC266-1112
BOC HKICPA Platinum Card Application Form Please submit the completed application form with the supporting documents to BOC Credit Card (Int’l) Ltd., 3/F, Bank of China Centre, Olympian City, 11 Hoi ...
HKICPA_PDF-SC390-1112
BOC HKICPA Platinum Card Application Form Please submit the completed application form with the supporting documents to BOC Credit Card (Int’l) Ltd., 3/F, Bank of China Centre, Olympian City, 11 Hoi ...
1449_MS_MPS_190916
1449_MS_MPS_190916 14 49 _1 90 91 6 The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2019 session. The MPS aim at helping you to reinforce the unde ...
1449_MS_MPS_190916
1449_MS_MPS_190916 14 49 _1 90 91 6 The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2019 session. The MPS aim at helping you to reinforce the unde ...
1449_MS_MPS_190916
1449_MS_MPS_190916 14 49 _1 90 91 6 The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2019 session. The MPS aim at helping you to reinforce the unde ...
1449_MS_MPS_190916
1449_MS_MPS_190916 14 49 _1 90 91 6 The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2019 session. The MPS aim at helping you to reinforce the unde ...
1449_MS_MPS_190916
1449_MS_MPS_190916 14 49 _1 90 91 6 The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2019 session. The MPS aim at helping you to reinforce the unde ...
1449_MS_MPS_190916
1449_MS_MPS_190916 14 49 _1 90 91 6 The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2019 session. The MPS aim at helping you to reinforce the unde ...
1449_MS_MPS_190916
1449_MS_MPS_190916 14 49 _1 90 91 6 The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2019 session. The MPS aim at helping you to reinforce the unde ...
1449_MS_MPS_190916
1449_MS_MPS_190916 14 49 _1 90 91 6 The Institute is holding a series of Module Preparation Seminars (MPS) on QP modules for the December 2019 session. The MPS aim at helping you to reinforce the unde ...
20150428_MPSII_A
You don't have access right to view the details. Please login.
20130416_module_b_part1
You don't have access right to view the details. Please login.
Module A (Jun 2012)_WS 1
Module A (Jun 2012)_WS 1 Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation G ...
pr-20160725-en
1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...
update035
Update No. 35 (Issued October 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i, and ii and replace with new pages i and ii Revi ...
Basic Financial Ratio Analysis and Implication 2021 Level 12
BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...
M12 Pilot Paper
Qualification Programme Module 12 Business Finance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsory ...
Support Manual of the old PE Framework
CONTENTS 1 Overview of Practical Experience Framework 1.1 Overview 1.2 Introduction 1.3 Competency Standards for Practical Experience 1.4 Practical Experience Framework 1.5 Completion of Practical Exp ...
pn852
PN 852 (December 03) 1 PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued December 2003; revised September 2004, 2015* (name change)) Contents Paragraphs Introduction 1 -7 Engagement letters 8 -15 C ...
Module A Jun 18Answer
You don't have access right to view the details. Please login.
SCPD18101001_HandoutForSeminar
Fraud Close Encounter Presented by: Ms. Loretta Fong Venue: HKICPA, 27/F, Wu Chung House, 213 Queen's Road East, Wanchai Date: 10 October 2018 2 Disclaimer The materials of this seminar /workshop ...
4th sem_full PPT
Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...
tue-jan-mar_final
Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...
TOR
IFAC International Auditing and Assurance Standards Board November 2002 Exposure Draft Response Due Date February 28, 2003 Proposed Terms of Reference, Preface to the International Standards on Qualit ...
TOR
IFAC International Auditing and Assurance Standards Board November 2002 Exposure Draft Response Due Date February 28, 2003 Proposed Terms of Reference, Preface to the International Standards on Qualit ...
Module A (Jun 18)_Answer
Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...
1412Paper 2Annex 22
Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 1 of 16 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meet ...
在人才爭奪戰中脫穎而出
新冠疫情的出現改變了何謂理想工作的定義。除了優厚薪酬或是景觀極佳的角落辦公室外,員工現在還提出其他要求,而公司也正盡力回應相關要求。在本文中,多位專家共同探討在目前複雜的招聘環境下,公司可採取哪些措施吸引和留住人才。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 我們曾經認為我們將會重返辦公室並且一切如常。隨着新冠疫苗於2021年初問世,全球民眾在其後18個月陸續接種 ...
IASB_ED_amendment
3 November 2005 By e-mail and by post Our Ref.: C/FRSC International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Attention: Mr. Alan Teixeira, Senior Project Manager ...
180304
-1 -BY FAX AND BY POST (2524 4860) Our Ref.: C/IPC, M26388 18 March 2004 Mr. Christopher C. Chan, Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kong. Dear Mr. Chan, Procedural Guides ...
alert37
1 Issue 37 (January 2021) Dear members, Financial Reporting Considerations to Close Out 2020 Background 2020 has been a challenging year for many entities. Due to the outbreak of the COVID-19, busines ...
20150421_MPSI_C
2 All for you to … PASS! HKCA HKICPA Module C – Business Assurance Section 1 – Identifying and assessing RoMM at assertion level (“RoMM assessment) Concept check: What is the objective of an audit? ...
20150421_MPSI_C
You don't have access right to view the details. Please login.
update186
i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...
AML Guidelines revisedfor Gazettal May 2023 Final_1
AML Guidelines revisedfor Gazettal May 2023 Final_1 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 ...
AML Guidelines revisedfor Gazettal May 2023 Final
AML Guidelines revisedfor Gazettal May 2023 Final Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 2 ...
MPS_B_PartI
You don't have access right to view the details. Please login.
MPS_B_PartI
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
MPS_B_PartI
You don't have access right to view the details. Please login.
210tc
Copyright 1 HKSA 210 (December 2021) 審計業務約定書樣本以下審計業務約定書樣本適用於審計根據《公司條例》(第622章) 在香港註冊成立、但沒有在提交報告方面獲豁免的公司為通用目的而擬備的財務報表。此樣本純屬指引性質,並無法律效力,並應與本審計準則內所述須考慮的事項一併使用。約定書必須應個別要求和實際情況需要而作出修改,例如受管轄機構的特別報告要求。如有需要,可就 ...
update146
i Update No. 146 (Issued 29 April 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii, iv, and replace with the new pages i ...
update059
Update No. 59 (Issued December 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 17 Distributions of Non-cash Assets to Owners; and • Other consequential amendments. Document Re ...
D-16-1208P_Serve Order_edited
IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) ChariHoi Shing (A14998) Before a Disciplinary Committee of the Hong Kong Institute of Certifie ...
通過併購令企業更強大
成功的合併與收購可令企業呈現指數級增長、擴大市場份額,以及有效提升業務。不過當中過程充滿挑戰,企業需要會計師等專家為其制訂最佳方案。本文與專門從事併購的會計師一起探討如何在此過程中創造價值、在相關範疇取得成功需要甚麼技能,以及何以香港能夠長期維持其併購熱點地區的地位。 撰文:Jeremy Chan 插圖:Gianfranco Bonadies 對於一家公司而言,合併與收購(M&A)及其適當 ...
引領新時代
香港會計師公會會長方蘊萱(執業會計師)指出,現在正是合適時候為公會規劃未來新路向。她與《A Plus》分享在監管制度改革下她將如何領導公會,以及為何專注於會員的發展,尤其是年輕會員,將會成為提升本地及全球行業實力的關鍵。 撰文:Jeremy Chan 攝影:Calvin Sit 當方蘊萱還是中學生時,她從沒想到自己將來會成為一名會計師。後來她於大學攻讀熱門的工商管理學位,卻在修讀會計課程期間首次成 ...
締造和諧環境
香港負責執行反歧視條例的法定機構認為,多元、平等和共容既是商業議題,也是社會議題。平等機會委員會主席朱敏健講述締造共容工作場所如何令企業受惠、會計師如何幫助公司實現多元化,以及他目前正着手處理的各種問題。 撰文:Jemelyn Yadao 攝影:Calvin Sit 大部分公司在全球經濟動盪時期可能傾向專注於建立財務儲備,而不是提高工作場所的多元化和共容性。平等機會委員會(平機會)主席朱敏健對此深 ...
關注會計業心理健康
世界精神衛生日訂於每年10月內舉行,四大會計師事務所分享他們為提升員工身心健康所推行的各項措施。 撰文:Nicky Burridge 插圖:Ester Zirilli 會計師往往較其他行業的專業人士需要承受更大壓力,他們面對龐大的工作量,而且工時長並不容出錯,令許多會計師精神緊張。這些都是英格蘭及威爾士特許會計師協會近期針對會計師心理健康狀況進行的一項研究所得的結論。根據研究結果顯示,有56%的會 ...
update213
i Update No. 213 (Issued 11 January 2018) This Update relates to Amendments to HKAS 28 Investments in Associates and Joint Ventures. Amendments to HKAS 28 clarifies that companies account for long-ter ...
16-10-2013_Module D part 1
You don't have access right to view the details. Please login.
D-09-0423H
Proceedings No.: IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institute of COMP ...
order-reasons-0209
Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...
order-reasons-ccchan
Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...
order-reasons-ccchan_1
Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...
nov-issue
金融危機後國際財務報告準則的重大修改及對我國的影響(第一部份)Liu Yuting examines the changes to IFRS after the global financial crisis and their impact on China (part one)財政部企業司司長、中國會計學會副會長、國際財務報告準則諮詢委員會委員劉玉廷2008年國際金融危機發生後,20國集團領導 ...
DP_RCofFIsSubmission
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...
LDMandAL
中华人民共和国劳动争议调解仲裁法(中华人民共和国主席令十届第80 号) 《中华人民共和国劳动争议调解仲裁法》已由中华人民共和国第十届全国人民代表大会常务委员会第三十一次会议于2007 年12 月29 日通过,现予公布,自2008 年5 月1 日起施行。中华人民共和国主席胡锦涛2007 年12 月29 日中华人民共和国劳动争议调解仲裁法(2007年12月29 日第十届全国人民代表大会常务委员会第三十 ...
Module B (Jun 11)_Answer
Module B (Jun 11)_Answer Module B (June 2011 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) Date : xx July 2011 To : Board of Directors From : Mr. T. T. Chan Subject : Various conc ...
FE (Jun 18) Paper I_Answer
You don't have access right to view the details. Please login.
Best Written Proposal 2022 HK Undergraduate
1 1. Executive Summary ........................ 2 2. Corporate Appraisal ....................... 2 2.1 Environmental scanning ............. 2 2.2 Strategy formation .................... 3 2.2.1 Strate ...
iesba_qa0519
This document has been prepared by IESBA staff. It is a non-authoritative document issued for information purposes only. STAFF QUESTIONS & ANSWERS MAY 2019 LONG ASSOCIATION OF PERSONNEL WITH AN AU ...
1_101
1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...
budget_proposals2013-14
Tax policy and budget proposals Nurturing the future of Hong Kong 2013 -14Composition of the HKICPA Taxation Faculty Executive Committee 2012 Chair: Florence Chan Deputy Chair: Anthony Tam Members: Br ...
budget-proposals-2013-14
Tax policy and budget proposals Nurturing the future of Hong Kong 2013 -14Composition of the HKICPA Taxation Faculty Executive Committee 2012 Chair: Florence Chan Deputy Chair: Anthony Tam Members: Br ...
ed_asaf
November 2012 IFRS Foundation Comments to be received by 17 December 2012 Invitation to Comment Proposal to Establish an Accounting Standards Advisory ForumProposal to Establish an Accounting Standard ...
dcp-rule-08-101
1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...
1_101
1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...
budget_proposal_2004_2005
Building Solid Foundations for the Future Hong Kong Society of Accountants BUDGET PROPOSALS 2004/05BUDGET PROPOSALS 2004/05 EVOLUTION AND INNOVATION “Building Solid Foundations for the Future” 1. OVER ...
S110
Business Proposal The HKICPA Accounting and Business Management Case Competition 2021-22HKICPA Accounting and Business Management Case Competition 2021-22 Table of content Executive summary P.1 Introd ...
2-training-records-samples
Prospective Member’s Record of Practical Experience for Membership Admission 3 Practical Experience Framework Hong Kong Institute of CPAs 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (“HKIC ...
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT
HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT Stressing about Stress: Understanding and Managing your Stress Program Code: OTHR19061401 The mental health landscape in Hong Kong ...
Seminar
TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...
Shangri-La 2023 Sep ISL
港島香格里拉港島香格里拉港島香格里拉港島香格里拉港島香格里拉夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃夏宮米芝蓮星級中秋月餅及禮物籃SUMMER PALACE MICHELINSUMMER PALACE MICHELINSUMMER ...
handbook_April09
Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...
handbook
Candidate Handbook Qualification Programme (January 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation ...
1448_PD_Investment Series_OCT2019
1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...
1448_PD_Investment Series_OCT2019
1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...
1448_PD_Investment Series_OCT2019
1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...
1448_PD_Investment Series_OCT2019
1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...
1448_PD_Investment Series_OCT2019
1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...
1448_PD_Investment Series_OCT2019
1448_PD_Investment Series_OCT2019 14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and It ...
1448_PD_Investment Series_OCT2019_v2
14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...
1448_PD_Investment Series_OCT2019_v2_190906103619
14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...
1448_PD_Investment Series_OCT2019_v2_190906103637
14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...
1448_PD_Investment Series_OCT2019_v2_190906103746
14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...
1448_PD_Investment Series_OCT2019_v2_190906103708
14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...
1448_PD_Investment Series_OCT2019_v2_190906103727
14 48 _1 90 90 2 Case studies workshops Investment Series (October to November 2019) Topic/ Programme code Date and time Rating* Speaker Event-Driven Investing and Its Saturday, 5 October 2019 Interme ...
Module B Pre-seen 20162
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
B_Preseen_Jun2015
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
Module C 20140424 handouts
Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...
GCFA_0711
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...
20130521_module_d_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
C - Workshop material
1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...
B_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
lpb
Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
B_Combined Version
Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...
beta-GCFA_0711
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...
GCFA_0711old
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...
GCFA_0711
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...
beta-GCFA_0711
Circular on Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days) 1 This Circular is intended to ...
ssap32
SSAP 32 (January 2001) 1 SSAP 32 STATEMENT OF STANDARD ACCOUNTING PRACTICE 32 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES (Issued January 2001) The standards, whic ...
cl5s
T852 2233 7000 F 852 2110 0171 31/F, One Island South, 2 Heung Yip Road, Wong Chuk Hang, Hong Kong www.pacificbasin.com Pacific Basin Shipping Limited 13 June 2022 Standard Setting Department Hong Kon ...
hkas02
Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...
170907_slide
Anti-Money Laundering and Combating the Financing of Terrorism Mr. Ho Kee Fu, Member of Anti-money Laundering Guidelines Working Group, and Partner, Regulatory Advisory Services, PricewaterhouseCooper ...
2023_Pre Exam Tech Seminar_Paper 2A_Printing
PRE -EXAMXAM . TECHNIQUE SESSION PAPER 2APAPER 2A PAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Publ ...
pn900rev
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014 Effective fo ...
New Board_GEM Review submission_Aug 17
By email and by post 18 August 2017 Our Ref.: C/CFC, M112691 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: (i) ...
Easy Store_Apr_Jun 2022
Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...
Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022
Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...
training_guidelines
Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing legal framework 3 2.2 Agreed principles 4 ...
Part 1_Contents&overview
Part 1_Contents&overview 1 Contents Overview 2 1 Introduction 3 1.1 New guidelines for practical experience 3 1.2 Need for change 3 2 Competency standards for practical experience 3 2.1 Existing l ...
911F_Reasons for Decision_19 Nov 2015
Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...
D-14-0911F
Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...
Insuright_WorldCare
www.now-health.comInsuright WorldCare保宜《全球保》individuals and families 個人與家庭For loyal customers of Insuright Employee Benefits Ltd.唯保宜福利顧問有限公司客戶尊享2011年12月31日前成功申請可獲22.5%保費折扣優惠Hotline 客戶熱線:852 2541 1300w ...
M13 Pilot Paper
Qualification Programme Module 13 Business Assurance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsor ...
pr-20170110-en
1 Dear Assignment/News/Business Assignment Editor Hong Kong Institute of CPAs’ forward-looking budget proposals focus on enhancing the tax regime and keeping Hong Kong wealthy and healthy Tax policies ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Tennis Fun Day cum Mini Tournament Tennis is a great activity that keep you in shape no matter what your age is. It keeps your cardiovascular and muscular system in g ...
MB (Dec 2011_After WS1)
MB (Dec 2011_After WS1) Student Notes Module B (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...
finalreport
Public Consultation on Tax Reform Final Report June 2007 Financial Services and the Treasury Bureau The Government of the Hong Kong Special Administrative RegionCONTENTS Page Executive Summary i Chapt ...
spm_crs4
Supervisory Policy Manual CR-S-4 New Share Subscription and Share Margin Financing Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, which contains ...
Module_C_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...
Module_C_Supplement_20182
Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...
HKFRS4extractIG
Insurance Contracts Extract from Revised Guidance on Implementing HKFRS 4 HKFRS 4 Revised IG Issued March 2006INSURANCE CONTRACTS 2 HKFRS 4 Revised IG Contents paragraphs EXTRACT FROM REVISED GUIDANCE ...
Guide_Eng
– A Basic Framework and Internal Control Risk Management 1 FOREWORD Since the formation of the Corporate Governance Committee in 1995, the Hong Kong Institute of Certified Public Accountants is proud ...
Guide_Eng_August
– A Basic Framework and Internal Control Risk Management 1 FOREWORD Since the formation of the Corporate Governance Committee in 1995, the Hong Kong Institute of Certified Public Accountants is proud ...
151203attach
CONSULTATION PAPER ON A PROPOSED OPERATIONAL MODEL FOR A SCRIPLESS SECURITIES MARKET October 2003 i TABLE OF CONTENTS Page No. Executive Summary i -viii Chapter One Background 1-4 Chapter Two Current ...
4tc
Audit Issues Questions & Answers Posted October 2016December 2021 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners’ Corporati ...
bm1212
Audit Issues Questions & Answers Posted December 2021 Audit of Financial Statements of Owners’ Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners’ Corporations of Build ...
特別報告:成功的IPO之旅
成功完成首次公開招股(IPO)的過程並不容易,亦充滿挑戰,若執行失誤,即使最有前景的企業也可能陷入財困。每宗成功上市的背後,都有一支經驗豐富、勤奮的專業人士和會計師團隊掌握全局,確保IPO前期與後期工作的每一個細節都得到充分確認和解決。本特別報告採訪了專門從事IPO工作的會計師,講述他們如何在上市世界中發揮專長,以及在香港這種具深度的資本市場上市,市場會最渴求哪些多樣技能的人才。 撰文:Nicky ...
COES5002018
Professional Ethics in Liquidation and Insolvency COE Chapter E Section 500 Revised July 2020, January 2022 Code of Ethics for Professional Accountants Chapter E Section 500 CODE OF ETHICS FOR PROFESS ...
szlocal(sc)2016
szlocal(sc)2016 深圳市地方稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放前言香港会计师公会(“公会”)非常荣幸能与深圳市地方税务局(“深地税”) 于2016 年12 月9 日在深圳举行交流会议,并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意:此摘记谨代表深地税与会人员的个人意见及只可视作一般参考文件, ...
szlocal(tc)2016
szlocal(tc)2016 深圳市地方稅務局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放前言香港會計師公會(“公會”)非常榮幸能與深圳市地方稅務局(“深地稅”) 於2016 年12 月9 日在深圳舉行交流會議,並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意:此摘記謹代表深地稅與會人員的個人意見及只可視作一般參考檔,並 ...
JudgesReport2005
1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...
5-2-training-record-samples
附录2 准会员实务经验记录表3 实务经验框架 香港会计师公会 1 香港会计师公会(简称“公会”) 准会员实务经验记录表准会员工作记录准会员姓名(备注6) : 陈大文(请用大写字母) 学员注册号码: S123456 实务经验: (按时间顺序,最近的任务栏在最后) 所需年数(选择一项) (备注1) : 3年 4年 5年第一部份雇主* 已完成的实务经验要素受训年份第一年第二年第三年第四年第五年总计已完 ...
update158
i Update No. 158 (Issued 30 September 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages ...
module-enrol-form-2011-old
I. Please read the “I Please read the “I Please read the “I Please read the “I Please read the “I mportant Notes mportant Notes mportant Notes mportant Notes ” carefully before completing this form. ” ...
MPS_Module C_Part 1_Upload
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
MPS_Module C_Part 1_Upload
You don't have access right to view the details. Please login.
1164r2_PD_Valuation Series_May2019
1164r2_PD_Valuation Series_May2019 Topic/ Programme code Date and time Speakers Valuation in the New Economy Friday, 3 May 2019 Mr. Simon Tsang (SCPD19050301) 7:00 p.m. – 8:30 p.m. Managing Director, ...
1164r2_PD_Valuation Series_May2019
1164r2_PD_Valuation Series_May2019 Topic/ Programme code Date and time Speakers Valuation in the New Economy Friday, 3 May 2019 Mr. Simon Tsang (SCPD19050301) 7:00 p.m. – 8:30 p.m. Managing Director, ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190918
1554_MS_BankingIssueSeries2019_190918 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 91 8 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190923
1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190923
1554_MS_BankingIssueSeries2019_190923 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 3 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190925
1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...
1554_MS_BankingIssueSeries2019_190925
1554_MS_BankingIssueSeries2019_190925 COMPLETED Practical Banking Issues Series (September to October 2019) 15 54 _2 01 90 92 5 In view of many companies are facing difficulties in opening bank accoun ...
pn900rev16
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...