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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
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
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 I (Updated to September 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accountants
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
Candidate Handbook. This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of the CPA Qualification Programme and the syllabuses of the Professional Programme Modules and Final Professional Examination.
Access the HKSA eBook System by the Hong Kong Institute of Certified Public Accountants.
1. The Auditing and Assurance Standards Committee has embarked on a project to update the relevant auditing and assurance pronouncements for HKSAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information, which is effective for assurance reports dated on or after 15 December 2015.
Relocate HKSIR 500 (Revised 2022) revised in May 2022 from Section 2 to Section 1, and insert it after HKSIR 500, Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness revised in December 2021.
