976r15_SET_StudentExpress_Flyer_171205
NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...
976r15_SET_TeacherExpress_Flyer_171201
NEWS HKICPA/HKABE BAFS Mock Examination Examination date Paper name AM session PM session Paper 1 8:30 a.m. – 9:45 a.m. 1:45 p.m. – 3:00 p.m. Papers 2A/2B 10:15 a.m. – 12:30 p.m. 3:30 p.m. – 5:45 p.m ...
_1
中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
_2
中國旅遊團員須知出發日期:2018年10 月17日(星期三) 回程日期:2018年10 月20日(星期六) 集合時間:上午七時十分(07:10.A.M.) 回程航機:國泰港龍航空公司辦理登機地點:香港國際機場一號客運大樓離境大堂“ F ” 行段國泰港龍航空公司(團體櫃台) KA 875 (16:35起飛/19:40抵達) 前往目的地:上海浦東香港離港航機:KA876 (09:30起飛/12:10抵 ...
A - Workshop Material
1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...
A closer look at the new leases standard – An analysis of lessee’s financial statements
A closer look at the new leases standard – An analysis of lessee’s financial statements
aa-series
Speaker Mr. LAM Chi Yuen, Nelson Venue Hong Kong Institute of CPAs Training Centre, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Target audience All parties who want to update thei ...
aams-mar
-1 -Auditing and Assurance Standards Committee Meeting Summary – March 2009 The Auditing and Assurance Standards Committee (Committee) met on 24 March 2009. Members present at the meeting were: Keith ...
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A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...
AASC-30-2nd
1 za Minutes of the 302nd Meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 June 2009 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accounta ...
aasc339
1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...
aasc340
1 Minutes of the 340th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 18 February 2014 at 8:30 a.m. Board Room of the Hong Kong I ...
aasc344
1 Minutes of the 344th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 June 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...
aasc345
1 Minutes of the 345th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 15 July 2014 at 8:30 a.m. Board Room of the Hong Kong Insti ...
aasc346
1 Minutes of the 346th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 23 September 2014 at 8:30 a.m. Board Room of the Hong Kong ...
aasc347
1 Minutes of the 347th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 21 October 2014 at 8:30 a.m. Board Room of the Hong Kong In ...
ab4
AB 4 Issued May 2010Revised March 2022 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This A ...
act-shue-yan
Name of Accredited Programme: BCom (Hons) in Accounting Mode of Study: Full-time Offering Institution /Course Provider: Hong Kong Shue Yan University Curriculum: Core-accounting subjects Subject Code ...
AE_BakerTilly
Feature Interview By Caroline Biebuyck Practical Experience: Views from the Ground Baker Tilly Hong Kong Limited: Authorised Employer As one of Hong Kong’s wellestablished accounting practices, Baker ...
AGM Booklet
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AGM-booklet-2012
Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...
AGM-booklet-2014
Annual General Meeting 2014 Message from the President and the Chief Executiveand RegistrarOn the coverThe cover shows a scene that reflects Hong Kong’s efforts to combine leadership as an internation ...
AGM-booklet-2015
Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...
AGM-booklet-2016
FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...
AGM-booklet-2017
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
aia-faq-sep
1 Frequently Asked Questions (FAQs) Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs)Frequently Asked Questions (FAQs ...
AIG Training Class - Final
Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...
Alden Leung
The Latest Changes to the Ethics Code and How They Affect PAIB 2018 PAIB Conference 9 September, 2018 1 2 Agenda •The Revised and Restructured Code ‒Overview and architecture ‒Substantive revisions • ...
Alden Leung_expired
The Latest Changes to the Ethics Code and How They Affect PAIB Alden Leung 2018 PAIB Conference 9 September, 2018 1 2 Agenda •The Revised and Restructured Code ‒Overview and architecture ‒Substantive ...
alert16
1 Issue 16 (January 2012) Dear members, Alert on professional scepticism and audit of mainland companies 2010 and 2011 saw regulators and other parties around the world scrutinizing and opining on the ...
alert16
1 Issue 16 (January 2012) Dear members, Alert on professional scepticism and audit of mainland companies 2010 and 2011 saw regulators and other parties around the world scrutinizing and opining on the ...
alert19
1 Issue 19 (September 2014) Dear members, Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) The requirements under Part 9 of ...
AML_bulletin_2
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
AML_bulletin_2.4.15
Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...
aml_consultation_draft_2017
CONSULTATION DRAFT Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants July 20172 CONTENTS Page SUMMARY OF MAIN REQUIREMENTS .............................. ...
AMLB1
Requirements on Anti-money Laundering, Anti-terrorist Financing and Related Matters Anti-money Laundering Bulletin July 2006 (formerly LB1)HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS LEGAL BU ...
Annex 1
1 Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of the Joint Declaration of th ...
Annex 1 ch
1 中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协与香港会计师公香港会计师公香港会计师公香港会计师公香港会计师公香港会计师公职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职业道德守则等效联合声明职 ...
Annex A chi
1 附件一: 附件一: 明晰化后的香港审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的审计准则与修订后的内地审计准则审计准则审计准则对照表序号明晰化后的明晰化后的明晰化后的香港审计准则审计准则修订后修订后的内地审计准则1 香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控制准则第香港质量控 ...
Annex A eng
1 ANNEXANNEXANNEX A List ofist of ist ofist of the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified the clarified HKAuSsHKAuSsHKAuSsHKAuSsHKA ...
annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
annex1app_e
1 APPENDIX To ANNEX I LIST OF HKAuSs and CAuSs UNDER THE COMPARISON PROJECT HKAuSsCAuSs1 HKSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Ot ...
Annual renewal requirements
With effect from 2015, the registration period of the specialist designation in insolvency ("SD (Insolvency)") is for each year to 31 December and is renewable annually. An application for r ...
Annual Report
2004年報[1] Our Goals, Our Values and Our Logo 公會的宗旨、核心價值和標誌________________________________________________2Council 理事會__________________________________________________________________________________ ...
annual_report_2012_Chi
2012年度報告成功的藝術02 香港藝術中心展覽03 本年報以藝術為主題,述說會計專業與藝術的共通之處, 亦記載了我們的會員與藝術世界關聯的小故事。隨著中港兩地人民累積越來越多的財富,及對藝術愛好的增長,香港已成為亞洲藝術之都。這裡的藝術發展十分蓬勃,所涉及的交易金額亦相當龐大。去年,蘇富比拍賣行在港的營業額首度突破十億美元。然而,藝術並不是富人獨享,社會上亦見各階層的男女老少熱衷參與各項藝術盛事 ...
annual_report_2012_Eng
Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...
annual_report_2013_chi
2 前言會長報告行政總裁兼註冊主任回顧財務及營運專業資格及會員事務準則及監管中國及國際品牌與溝通管治報告理事會管理團隊委員會及工作小組會長及註冊主任/行政總裁列表香港會計師公會財務報告香港會計師公會信託基金香港會計師公會慈善基金03 04 06 10 12 18 20 24 27 30 31 32 33 34 62 70 目錄3 前言今年,香港會計師公會慶祝其成立40周年,「計」往開來,再創佳蹟。 ...
annual_report_2013_eng
2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...
annual_report_2014_chi
2014 年度報告「種樂樂城市耕作」的何碧澄正在打理位於中環美國銀行中心的天台花園。該組織致力於香港推廣城市耕作,將閒置用地打造成可持續發展(甚至可種植蔬果)的園地,並鼓勵人們選擇能顧及環境及社區發展的生活模式。封面會長與行政總裁兼註冊主任報告架構、管治及財務專業資格及教育培訓準則、專業操守及監管會員支援及發展內地及國際溝通及品牌創造不一樣的改變及思維領導企業社會責任報告理事會委員會及工作小組管理 ...
annual_report_2014_eng
Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...
annual_report_2015_chi
2015 年度報告專業意志成功關鍵封面照片攝於2015年8月的一個炎熱夏夜在九龍飛鵝山的山坡上。四位會計師(左起)歐進、趙澧榮、羅鴻慶和楊志偉是公會田徑興趣小組的活躍成員。他們為參加2015年11月舉行的樂施毅行者100公里慈善籌款賽事進行密集式訓練。今年公會共有10支隊伍參與這項賽事。此封面照片連同本年報內的所有照片皆由Colin B eere所拍攝。封面會長與行政總裁報告架構、管治及財務專業資 ...
annual_report_2015_eng
The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...
annual_report_2016_chi
2016 年度報告與時並進裝備未來2 會長及行政總裁報告8 架構、管治及財務11 專業資格及教育培訓15 準則、職業道德及監管19 會員支援及發展26 內地及國際30 溝通及品牌33 創造不一樣的改變及思維領導36 企業社會責任報告39 理事會40 委員會及工作小組41 管理團隊42 核數師報告及財務報告香港會計師公會香港會計師公會信託基金香港會計師公會慈善基金目錄1 前言「與時並進,裝備未來」是 ...
annual_report_2016_eng
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
annual_report_2017_chi
推動創新迎接未來2017年度報告目錄0 0 2 會長及行政總裁報告0 0 6 架構、管治及財務0 1 0 專業資格及教育培訓0 1 5 準則、職業道德及監管0 1 9 會員支援及發展0 2 4 內地及國際0 2 9 傳訊及品牌0 3 3 創造不一樣的改變及思維領導0 3 7 企業社會責任報告0 4 0 理事會0 4 1 委員會及工作小組0 4 2 管理團隊0 4 3 核數師報告及財務報告香港會計師 ...
annual_report_2017_eng
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...
Annual_report_ch
2007年度報告「成功故事」作者:香港會計師公會開場:淡入(畫面拼集)時間:早上獨坐窗前,李太孤單的背影及憂傷繃緊的表情,透露出她內心的恐懼。丈夫遺下家族生意給她打埋,但稅務當局凍結了她的資產i香港會計師公會是香港唯一的法定專業會計師註冊組織,會員人數接近27,000,註冊學生人數12,000。公會會員可採用「會計師」稱銜(英文為certified public accountant,簡稱CPA) ...
Annual_report_eng
The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...
Annual_report_TC
躍進成功路2008躍進成功路封面說明Hickstead,荷蘭出生的雄馬,於香港協辦的2008年北京奧林匹克奧運馬術比賽中, 在沙田贏得個人場地障礙賽金牌,以及團體場地障礙賽銀牌。Hickstead是匹活躍好勝的12歲深棕色駿馬。前言.................................................................................... ...
app04-08-12
C:\Documents and Settings\Vian\桌面\AE update list.doc Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointme ...
app04-09
Hong Kong Institute of Certified Public Accountants Authorised Employers and Authorised Supervisors Scheme List of Authorised Employers – Appointment from 2 September 2004 to 31 December 2009 Name of ...
Appendices
137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...
as32ias39-ed_amend
Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...
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 ...
audit of schools v16
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Auditing and Assurance
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Auditing and Assurance Archives
Archives Date Title Comments due by 9 January 2024 Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed Narrow Scope Amendments to: Internati ...
auditing_annex1_c
中国审计准则委员会与香港会计师公会关于内地审计准则与香港审计准则等效的联合声明附件一比较项目背景及比较过程的详尽说明___________________________________________________________________ 一、比较项目的背景1. 中国审计准则委员会主席王军先生与国际审计与鉴证准则理事会主席John Kellas先生,就中国在新的中国审计准则与国际审计准 ...
auditing_annex1_e
Joint Declaration of the China Auditing Standards Board and the Hong Kong Institute of Certified Public Accountants on the converged China Auditing Standards and Hong Kong Auditing Standards Annex I E ...
auditing_annex1app_c
附件一附录比较项目所涵盖的香港审计准则与内地审计准则列表香港审计准则内地审计准则1 香港质量控制准则第1号– 会计师事务所的业务质量控制会计师事务所质量控制准则第5101号– 业务质量控制2 香港鉴证业务框架中国注册会计师鉴证业务基本准则3 香港核数准则第200号– 财务报表审核的目标和一般原则中国注册会计师审计准则第1101号– 财务报表审计的目标和一般原则4 香港核数准则第210号– 审核业务 ...
auditing_annex1app_e
1 APPENDIX To ANNEX I LIST OF HKAuSs and CAuSs UNDER THE COMPARISON PROJECT HKAuSsCAuSs1 HKSQC 1 – Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Ot ...
auditrisk
IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...
auditrisk
IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...
B - case background 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
B - pre-seen 20111
Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...
B - Workshop material
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...
B2
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...
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 ...
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 ...
BAFS_notes
New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...
bc-revenue
November 2011 Basis for Conclusions Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...
Beijing-HK
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Beijing-HK
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium (第十屆北京-香港經濟合作研討洽談會) Seminar on Beijing-Ho ...
Beijing-HK
Beijing-Hong Kong Seminar on Corporate Restructuring, Merger & Acquisition and Liquidation The 10tth Beiijjing-Hong Kong Economiic Co-operation Symposiium (第十屆北京-香港經濟合作研討洽談會) Seminar on Beijing-Ho ...
Best Corporate Governance and ESG Awards
Celebrating its 50th Anniversary Year, the Hong Kong Institute of CPAs successfully concluded its Best Corporate Governance and ESG Awards 2023 (“the Awards”) with the presentation luncheon ceremony h ...
Best written report 2017
1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...
BP_2016-17_Full_final
Tax policy and budget proposals A modern tax system, a stronger economy and a closer community 2016 -17Taxation Faculty Executive Committee 2015 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok ...
brief_reply
Hong Kong Coalition of Professional Services Yuen Long District Secondary School Student Internship Programme 2013 Brief Internship Programme Professionals earn their living by their professional know ...
brief_reply.slip
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BRIG130316
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
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1 香港會計師公香港會計師公香港會計師公香港會計師公二零一二零一三至二零一至二零一四年度財政預算案年度財政預算案年度財政預算案建議共建香港未來主要建議措施公會稅務專項學會執行委員會提出對二零一三至一四年度財政預算案的建議, 重點聚焦於稅務政策及預算案的措施。我們的建議以「共建香港未來」為題, 涵蓋以下的關鍵範疇: 增強香港的競爭力, 持續發展有利的營商環境。 紓緩香港市民在建立自己家庭和養育兒女 ...
budget-prpls-tc
1 香港會計師公香港會計師公香港會計師公香港會計師公二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案二零一至三年度財政預算案堅守香港成功的三大支柱: 促進經濟、改善民生及提升稅制競爭力主要建議措施公會稅務委員會所提出的二零一二至一三年度財政預算案建議, 着眼於稅務措施及財政收入。我們的建議以「堅守香港成 ...
budget2010_review
1 Budget forum 2010-11 on 24 February 2010 at the Institute's Training Centre Summary of discussion 1. In the budget day forum at the Institute, the discussion ranged over a wide area. In his pres ...
budget_proposals2003
-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...
Business Report Writing_Mabel Chan
HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 1HKICPA Accounting and Business Management Case Competition 2014-2015 Dr. Mable Chan Lecturer Department o ...
Business Report Writing_Mabel Chan 2014-2015
1 Dr. Mable Chan Lecturer Department of English The Hong Kong Polytechnic University Business Report Writing Skill 2 Which of the following are required to join/win this competition? a.Ability of cond ...
Butterfield_reciprocalclubs
Reciprocal Privileges 聯網會所優惠AUSTRALIA 澳洲The American Club, Sydney Level 15, 131 Macquarie Street Tel: (61-2) 9241 2015 Sydney NSW 2000 Fax: (61-2) 9251 4658 Australia Web: www.amclub.com.au The Wester ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50
CAP. 50 1 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE o -Long title -08/09/2004 o Section 1 -Short title -30/06/1997 o Section 2 -Interpretation -01/12/2006 o Section 3 -Incorporation of Institute -08/0 ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
Card Feature_201304
BOC HKICPA Platinum Card Hong Kong Institute of Certified Public Accountants and BOC Credit Card (International) Ltd proudly present to you the BOC HKICPA Platinum Card. Members, International Affilia ...
CAW150129
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...
caw151130
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...
cch120523
Master Tax Guides 2012/13 Includes all recent tax changes and their implications and in-depth analysis of the underlying tax law Features legislative changes proposed in the latest Budget, new develop ...
CCH_20110915
Master Tax Guides 2011-12 Includes all recent tax changes and their implications and in-depth analysis of the underlying tax law Features legislative changes proposed in the latest Budget, new develop ...
cdr-ss100727
CD-Rom for CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence HK60 per CD-Rom for one user ...
CDR-W090718-1_Flyer
CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...
CDR-W090718-2_Flyer
CD-Rom for Hong Kong Auditing Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Single licence ...
CDR-W100227-1_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
CDR-W100227-2_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
CDR-W100227-3_flyer
CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...
cef-fr-handout
A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...
cef-fr-pptnotes
A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...
cef131111
The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW131111) This programme aims ...
CFIG080526
Corporate Finance Interest Group (CFIG) Lunch forum: Strengthening Hong Kong’s Role as a Global Market for IPOs Topic Strengthening Hong Kong’s Role as a Global Market for IPOs Speaker Mr. Lawrence Le ...
CFIG080526
Corporate Finance Interest Group (CFIG) Lunch forum: Strengthening Hong Kong’s Role as a Global Market for IPOs Topic Strengthening Hong Kong’s Role as a Global Market for IPOs Speaker Mr. Lawrence Le ...
cfig091116
Corporate Finance Interest Group (CFIG) Seminar – Common breaches of Listing Rules and how they can be avoided About the topic As the frontline regulator of listed issuers, the Stock Exchange makes an ...
CFIG100512
Corporate Finance Interest Group (CFIG) lunch seminar – Current PRC policies on listing non state-owned mainland enterprises overseas About the topic At this seminar, Mr. Tony Chan, managing director ...
CFIG100712
Corporate Finance Interest Group (CFIG) lunch seminar – A practitioner's view of the new listing rules for mineral companies About the topic The Stock Exchange of Hong Kong has recently announced ...
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New Regulatory Regime for IPO Sponsors About the topic The Securities and Futures Commission ("SFC")’s new regulations for sponsors will come into effect on 1 October 2013. Hong Kong Exchang ...
China Oversea_Corporate Social Responsibility Report 2014
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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 ...
Cir2012_member_flyer
-1 -R_09/2012 5-10% reduction on renewal rates for Life /CI /DI Free Influenza Vaccination # Group Personal Insurance Program 2012/2013 The Group Personal Insurance Program which is renewable on 1 Oc ...
Circular
Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular
CPA Summer Concert 2012 The Singing Interest Group (SgIG) has organised a summer concert for vocal talented members to perform their favourite songs in a concert hall environment. Solo, duo or group s ...
Circular_1
Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_100626
Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...
Circular_100925
Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...
Circular_100925_1
Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...
circular_101218f
Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...
Circular_110319_v3
Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...
Circular_120609
Mini Bridge Tournament 2012 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_3rdMBT
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG110611
Mini Bridge Tournament With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of differe ...
Circular_BRIG110924
Mini Bridge Tournaments 2011 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of d ...
Circular_BRIG111012
Mini Bridge Tournaments 2011 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of d ...
Circular_BRIG111012_1
Mini Bridge Tournaments 2011 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of d ...
Circular_BRIG130316
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG141213
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG150314_v3
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG150912_v2
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BrIG151205
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_BRIG160312
Mini Bridge Tournament 2016 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
Circular_BRIG160611_v2
Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...
Circular_BRIG160910
Mini Bridge Tournament 2016 With a view to promote bridge card game to members and allow players of different levels to play together, the Institute’s Bridge Interest Group (BrIG) has organised four m ...
Circular_BRIG170325_v2
Mini Bridge Tournament 2017 With a view to promote bridge card game to the general membership; provide more opportunities for bridge lovers to participate in tournaments and allow players of different ...
Circular_CPABT2016_v2
CPA Bridge Tournament 2016 Date Saturday, 7 May 2016 Time 2:30 p.m. – 7:30 p.m. Venue Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. of players Min. 1 ...
Circular_CPABT2016_v2_1
CPA Bridge Tournament 2016 Date Saturday, 7 May 2016 Time 2:30 p.m. – 7:30 p.m. Venue Hong Kong Institute of CPAs 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. No. of players Min. 1 ...
Circular_GIG141210_rv2
The 16th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 10 December 2014 As you are a good golfer and have previously participated ...
Circular_GIG141210_rv2_1
The 16th Annual Golf Tournament with Hong Kong Medical Golfers Association Clearwater Bay Golf & Country Club Wednesday, 10 December 2014 As you are a good golfer and have previously participated ...
Circular_minibridge_130706
Mini Bridge Tournament 2013 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_140322
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_140628
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_140628
Mini Bridge Tournament 2014 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
Circular_minibridge_150613
Mini Bridge Tournament 2015 With a view to promoting bridge card game to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allowing players of di ...
ckk-order
1 Proceedings No.: D-08-0312H 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 ...
clubpalette_201201
Club Palette -Retail Price List for HKICPA Members Retail Price HKICPA Price Reds 2008 Tinta de Rota, Barbazul, Cádiz, Spain 220 170 2006 Les Terrasses d'Hortenses, Costières de Nîm ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
co-report-2014
Compliance Operations Report 20142 Hong Kong Institute of CPAs Compliance Operations Report 2014 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...
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Code of Ethics for Professional Accountants Issued December 2005; revised June 2010 Effective on 30 June 2006 until 31 December 2010 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 CODE OF ETHICS FOR ...
COErevised
Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...
COErevised18
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, September 2022, November 2022, March 2023, May 2 ...
Combined Question SSG Level 1 Chinese
會計及商業管理個案比賽2014-15 中學組(第一級別) 2014-2015 香港會計師公會會計及商業管理個案比賽中學組(第一級別) 1 六福集團(國際)有限公司(「六福」)於1991 年成立,是香港及中國內地主要珠寶零售商之一。六福主要從事各類黃鉑金首飾、黃金飾品及珠寶首飾之採購、設計、批發、商標授權及零售業務,現時在香港、澳門、中國內地、新加坡、美國、加拿大及澳洲共擁有超過1,300 間「六福 ...
Combined Question SSG Level 1 English
The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 1) The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (L ...
Combined Question SSG Level 2 Chinese
2014-15 () 2014-2015 () 1 () 1991 1,300 1997 0590 2014 3 31 10 190 43.3% 18.65 50.0% 3.17 2014 6 6 50% 2014-2015 () 2 2013 2014 2015 2016 1,000 1. (5 ) 2. ...
Combined Question SSG Level 2 English
The HKICPA Accounting and Business Management Case Competition 2014-15 Secondary School Group (Level 2) Established in 1991, Luk Fook Holdings (International) Limited (”Lukfook”) is one of the leading ...
Commentary on the 2005 Budget
The economy The Financial Secretary (FS), Mr. Henry Tang, delivered his 2005 Budget Speech on 16 March 2005. The figures that he announced showed an economy well on the way to recovery with GDP growth ...
companies-bill-110628
By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...
company
DO0804 Enquiry hotline: 2388 9600 (press 7 – “HKICPA IT Promotion Programme” after language selection) Fax: 2967 1679 Company Information – this section must be completed Company name: CPA Firm, prac ...
comparison_table
1 Comparison Table of Hong Kong Auditing Standards1,2 and International Auditing Standards3 as at 30 April 2007 IAASB Hong Kong (New) Title Hong Kong (Old) Title International Preface HK Preface Prefa ...
Compliance Forum 2018 QA Session
Q1. I have a client who is residing overseas. My client does not provide full set of accounting records and only provides images of invoices and other supporting documents for audit purpose. Is this a ...
comvit-order-form
姓名/Name: 會員號碼/CPA Member's No: 送貨地址/Delivery Address: 收貨人/Recipient: 聯絡電話/Contact Telephon No: 備注/Remarks: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 110 109 87.20 0 111 199 ...
comvita
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
Comvita _Nov 2013
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Comvita HK Order Form_Jan2014_old
姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________________________________________ ...
comvita_1110
姓名/Name: 會員號碼/HKICPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient: 註: 部份產品的價錢於2011年9月1日起加價聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 20017 Pure ...
comvita_1202
姓名/Name: 會員號碼/HKICPA Membership No:送貨地址/Delivery Address:收貨人/Recipient:聯絡電話/Contact Telephone No: ORIGINAL PRICECPA Staff SPECIAL DISCOUNT20%ORDER QTYSUB-TOTAL20017Pure with UMF 10 Manuka Honey Drops ...
comvita_120326
姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...
comvita_1204
姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...
comvita_1207
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
comvita_1208
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
comvita_2012Jun
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
comvita_2012May
姓名/Name: ____________________________________________________________________________________________________________________ 會員號碼/HKCPA Membership No:送貨地址/Delivery Address: __________________________ ...
Comvita_Apr 2013
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Comvita_Aug 2013
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comvita_Aug2012_rv1
姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...
comvita_Dec
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Comvita_Dec 2013
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Comvita_Feb 2013
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Comvita_jan 2013
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Comvita_July 2013
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Comvita_June 2013
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Comvita_Mar 2013
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comvita_mar1
姓名/Name: 會員號碼/HKCPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient: 香港會計師公會會員優惠訂購表格Order Form for HKCPA member 2012年3月1日-25日From 1 to 25 Mar 2012 聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA Sta ...