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SMPs and SMEs BEYOND AUDITING 14 December 2012
As audit work becomes less pr<strong>of</strong>itable, small- and medium-sized practitioners have been exploring the option <strong>of</strong> diversifying. George W. Russell looks at practical ways SMPs can branch out Illustrations by Cameron Law December 2012 15
Page 1 and 2: ISSUE 12 VOLUME 8 DECEMBER 2012 Acc
Page 3 and 4: REGULARS 01 President’s message 0
Page 5 and 6: Two lay members named to Council Th
Page 7 and 8: Talks over European Union budget en
Page 9 and 10: NEWS GREATER CHINA eBay to embark o
Page 11: CCB chairman defends Mainland bank
Page 15 and 16: executive officer of TeleEye, a med
Page 17 and 18: (served by Mainland CPA firms) that
Page 19 and 20: GUNS Roy Leung Partner, audit and a
Page 21 and 22: PHOTO: ALAN CHEUNG AND SUNNY YU wat
Page 23 and 24: Alpha Tsang Senior manager, assuran
Page 25 and 26: December 2012 29
Page 27 and 28: was a really huge step up and a com
Page 29 and 30: 38 million The number of electronic
Page 31 and 32: December 2012 35
Page 33 and 34: maintain a diversified visitor port
Page 35 and 36: CPAs make a difference Giving back
Page 37 and 38: CPAs make a difference Patrick Lo C
Page 39 and 40: CPAs make a difference Richard Chen
Page 41 and 42: Fair value How your property valuat
Page 43 and 44: 121 TechWatch The latest standards
Page 45 and 46: Tech Q&A The Institute has issued a
Page 47 and 48: Events Your guide to courses, works
Page 49 and 50: Previous page: The Tivoli Gardens T
Page 51 and 52: Moonwatching Timepieces are enhance

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