ed_570
International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...
Module 12_LP
You don't have access right to view the details. Please login.
hksa60015
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Hong Kong Hong Kong Standard on Auditing 600Standard on Auditing 600Standard on Auditin ...
hksa60015
Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Hong Kong Hong Kong Hong Kong Standard on Auditing 600Standard on Auditing 600Standard on Auditin ...
pn860_1_17
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
pn810_2_16
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
update183
i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...
update169
i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...
update049
Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...
Module B 6th Edition Flash Card
You don't have access right to view the details. Please login.
ed-ivsc
June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...
spm_cad1
Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...
CP_DRule
DI IISSCCLLOSSUURREE RUULLEESS CONNSSUULLTTAATTI IIONN PAAPPEERR APRIL 2006 TABLE OF CONTENTS 1. Introduction 2. Background 3. Revisions to Existing Disclosure Requirements 4. Pillar 3 Disclosures Und ...
Annual Report 2020_eng
ANNUAL REPORT202002 MESSAGE FROM THE PRESIDENT 06 CORPORATE GOVERNANCE 34 MEMBER SERVICES, DEVELOPMENT, AND EVENTS 47 COMMUNICATION AND ENGAGEMENT 59 AUDITOR’ S REPORT & FINANCIAL STATEMENTS 23 ME ...
273810
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
ed_pn8102t
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...
HKICPA_AR2020_EN_20201125V3_final
You don't have access right to view the details. Please login.
pn860_1_17av
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
8601
THE AUDIT OF RETIREMENT SCHEMES 1 PN 860.1 (May 2022) PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, May 2022, Febru ...
pn860_1_17ar
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
pn860_1_17
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
LPMC_6thEdition
You don't have access right to view the details. Please login.
COE
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 ...
update067
Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...
update232
i Update No. 232 (Issued 30 September 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -v and replace with the revised pages ...
hksa58015
Written Representations Hong KoHong Ko ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on ng Standard on Auditing 580 Auditing 580 ...
invitation_to_Comment_0809
31 July 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...
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 ...
hkfrs14
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 2020 2022 REGULATORY DEFERRAL ACCOUNTS Copyright 2 HKFRS 14 (2022) COPYRIGHT Copyright 2022 Hong Kong I ...
update138
i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...
Module C 6th Edition Flash Card
You don't have access right to view the details. Please login.
qa-report2016
Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...
qa-report2016
Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...
MPS_Module A_Part 1_Upload
You don't have access right to view the details. Please login.
China Oversea_Corporate Social Responsibility Report 2014
China Overseas Land & Investment Ltd. Corporate Social Responsibility Report 02 05 06 08 09 10 11 13 14 16 17 18 21 21 24 29 30 32 Content Message from Chairman Message from Chairman Corporate Gov ...
Module B Corporate Financing Flashcards Fourth Edition
Qualification Programme Module B: Corporate Financing F O U RT H E D I T I O N Qualification Programme Module B Corporate Financing Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...
ed_def
Exposure Draft ED/2013/5 April 2013 Comments to be received by 4 September 2013 Regulatory Deferral AccountsRegulatory Deferral Accounts Comments to be received by 4 September 2013Exposure Draft ED/20 ...
DPMeasurement_condensed
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
DP-Measurement-ConVer
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
Mod C (Jun 11) Student Notes (All)
Mod C (Jun 11) Student Notes (All) Student Notes Module C (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presen ...
Mod C (Jun 11) Student Notes (All)_1
Mod C (Jun 11) Student Notes (All)_1 Student Notes Module C (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Pres ...
ed_subdr
July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...
Flashcard_Module B(5th edition)
You don't have access right to view the details. Please login.
8schtc
Circular on Reporting on the Audit of Schools 1 December 2021 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong ...
ausch1212
Circular on Reporting on the Audit of Schools 1 December 2021 Circular on Reporting on the Audit of Schools This Circular is intended to be used as general guidance for practising members of the Hong ...
HKFRS 14_2023
Regulatory Deferral Accounts Hong Kong Financial Reporting Standard 14 HKFRS 14 Revised August 20202022 The Basis for Conclusions of this standard has incorporated the consequential amendments arising ...
12clr
Circular on Reporting on the Audit of Schools 1 February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circular contains H ...
12mkr
Circular on Reporting on the Audit of Schools 1 December 2021February 2023 Circular on Reporting on the Audit of Schools Copyright 2023 Hong Kong Institute of Certified Public Accountants This Circul ...