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1. www.hkicpa.org.hk › en › MembershipMembers' Handbook - Hong Kong Institute of Certified ...

   www.hkicpa.org.hk › en › Membership

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   2024年1月30日 · Volume III. Auditing and Assurance Standards. UPDATES. All. 28 May 2024. Update No 308. 25 March 2024. Update No 307. 01 March 2024. Update No 306. 30 January 2024. Update No 305. Accounting Standards Archive. Ethics Standards Archive. Offline handbook (Updated up to Update No. 272 (March 2022)) Due process.

2. www.hkicpa.org.hk › zh-HK › Membership會員手冊

   www.hkicpa.org.hk › zh-HK › Membership

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   2024年1月30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. The hard copy version of the Members’ handbook ...

3. 其他人也問了

   What are the ethical requirements of HKICPA?

   • We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the Hong Kong Institute of Certified Public Accountants ("HKICPA"), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior.

   The Audit of Licensed Corporations and Associated Entities of Intermedi…

   preprod.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeIII/pn820_20.pdf

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   How do I contact HKICPA?

   • We welcome your comments and feedback on the new Handbook. Comments and suggestions on the new Handbook should be addressed to Standard Setting Department by email: commentletters@hkicpa.org.hk Any requests for IT related assistance regarding the new Handbook should be addressed to IT Section by email: itenquiry@hkicpa.org.hk

   Members' Handbook - Hong Kong Institute of Certified Public Accounta…

   www.hkicpa.org.hk/en/Membership/Members-Handbook/Members-Handbook

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   How do I access the members' handbook?

   • Paper-based Handbook available by 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

   Members' Handbook - Hong Kong Institute of Certified Public Accounta…

   www.hkicpa.org.hk/en/Membership/Members-Handbook/Members-Handbook

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   Does a compliance report comply with hksae 3000 (revised)?

   • If the auditor proposes to include any qualification or adverse statement in the compliance report (or its report on the financial statements), the form and content of the report should comply with the requirements of HKSAE 3000 (Revised).

   The Audit of Licensed Corporations and Associated Entities of Intermedi…

   preprod.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeIII/pn820_20.pdf

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4. www.hkicpa.org.hk › volumeIII › contentpageMEMBERS' HANDBOOK CONTENTS OF VOLUME III Section 1: ...

   www.hkicpa.org.hk › volumeIII › contentpage

   MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to March 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the respective effective dates as indicated)

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5. preprod.hkicpa.org.hk › volumeIII › pn820_20The Audit of Licensed Corporations and Associated Entities ...

   preprod.hkicpa.org.hk › volumeIII › pn820_20

   THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES OF INTERMEDIARIES 3 PN 820 (December 2020) PART IV - OTHER REPORTING CONSIDERATIONS Audit Questionnaire 122 - 124 Account Disclosure Document 125 Cessation of

6. pdf4pro.com › file › 1095acMEMBERS' HANDBOOK CONTENTS OF VOLUME III

   pdf4pro.com › file › 1095ac

   MEMBERS' HANDBOOK CONTENTS OF VOLUME III. (Updated to July 2022) Section 1: Effective for audits and reviews of financial statements / other assurance and related services engagements beginning on or before 14 December 2022. Preface . Glossary (Revised 2022) HKSQC 1 . Framework. HKSA 200 – 299. HKSA 200 (Revised 2022) HKSA 210 (Revised 2022)

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