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2024年7月29日 · Paper-based Handbook available by subscription. #Restricted to website visitors in Hong Kong only. Members' Handbook Subscription. Institute members can access the electronic version of the Members’ Handbook at no additional charge.
MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to September 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK
Access the HKSA eBook System by the Hong Kong Institute of Certified Public Accountants.
Hong Kong Financial Reporting Standard for Private Entities. Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards. Policy on providing interpretations or rulings on financial reporting issues. International Accounting Standards Boards (IASB)
News News Release Cross-straits, Hong Kong and Macau Accounting Profession Conference 2024: Embrace the new mission: Leading to a sustainable future HKICPA welcomes the Government’s initiatives in the Policy Address for boosting economy and
2024年7月29日 · Members' Handbook Subscription. Institute members can access the electronic version of the Members’ Handbook at no additional charge. Non-members and students residing in Hong Kong can access by becoming our subscribers* through completing the subscription form below: Subscription order form.
2021 Handbook of International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (“IESBA handbook”) and other housekeeping editorial changes
MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to July 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the respective effective dates as indicated) Issue/Review date
Statements of Auditing Standards (SASs) and Standards on Assurance Engagements (SAEs) superseded by Hong Kong Standards on Auditing (HKSAs) and Hong Kong Standards on Assurance Engagements (HKSAEs) Members’ Handbook Update 42 discards a large number of SASs and SAEs. The discarded SASs and SAEs are listed below:
This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of the Qualification Programme and the syllabuses of the four modules and the final examination under the programme.
