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 ...
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 ...
HKICPA Bridge Tournament 2015#1_deal
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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 ...
sub_comp
Our Ref.: C/EC 17 September 2015 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, ...
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’ ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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__________________________________________________________________________________ ...
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 ...
2017 Apr Promotion for HKICPA_rv
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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 ...
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 ...
Expectations of the accountancy profession for the next Chief Executive of HKSAR government
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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) ...
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 ...
976r8_SET_TeacherExpress_online
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SCPD17051502_Mr.Vy PPT
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WW - 2016 Sep Price List(HKICPA)_rv
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em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
toshitake-inoue
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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 ...
ed-pn1012
ED/PN 1012 (June 2003) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist audito ...
ed-pn1012
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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 ...
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 ...
Submission_BDRule
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ed-InvEnt
August 2011 Exposure Draft ED/2011/4 Comments to be received by 5 January 2012 Investment EntitiesExposure Draft Investment Entities Comments to be received by 5 January 2012 ED/2011/4This exposure dr ...
ED-IncomeTaxesBC
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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 ...
subcp_pdf
Our Ref.: C/EC 15 August 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, IE ...
Paper 02B
Page 1 of 2 PAPER: 02B Submission date 06/04/2018 Potential implementation question Premium Allocation Approach ("PAA") is only allowed under IFRS 17 if: 1.The coverage period for the group ...
sf-tiea-fstb-1203
By Fax (2179 5848) & By Hand 3 December 2014 Our Ref.: C/TXP, M97669 Your Ref.: TsyB R 183/800-1-1/0 (C) Ms. Shirley Kwan Financial Services and the Treasury Bureau 24/F, Central Government Office ...
defteam
18 May 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Change to the Defini ...
defteam
18 May 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Change to the Defini ...
sub_noncomp
18 May 2012 Our Ref.: C/EC International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York New York 10017 USA Dear Sirs, IESBA Exposure Draft of Proposed Change to the Defini ...
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, ...
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 ...
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 ...
WW - 2016 Jul Price List(HKICPA)_rv
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EC20220615
1 Minutes of the 250th meeting of the Ethics Committee held on Wednesday, 16 March 2022 at 12:30p.m. via video conference Present: Ms. Helen Tang (Chair) Ms. Mary Xuereb (Deputy Chair) Mr. Paul Chan M ...
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 ...
06-ReportC
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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 ...
ED-IFRS03
April 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 3 Business Combinations Combinations by Contract Alone or Involving Mutual Entities Comments to be received by 31 July 2004 International Accou ...
ED-IncomeTaxesStandard
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techwatch150
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 ...
techwatch150
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 ...
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 ...
ED-IASB-ED8bc
January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...
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 ...
HKICPA 2014 Bridge Tournament
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hkas19
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...
hkas19_2011
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...
HKAS 19_2023
Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 20202022 This standard has incorporated the consequential amendments arising from other standards, which will be effective on ...
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 ...
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 ...
Financial Reporting - commonly asked technical questions
Recognition exemptions for leases Recognition exemptions for leases (January 2022) HKFRS 16 paragraphs 5-8 contain recognition exemptions for lessees, which allow a lessee to elect not to apply the re ...
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 ...
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 ...
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 ...
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 ...
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 ...
techwatch147
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 ...
techwatch147
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 ...