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2024年3月25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 May 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024. PREFACE AND FRAMEWORK. Issue/ (Review date) PREFACE Preface to Hong Kong Financial Reporting Standards.................................. 10/06(3/24) CONCEPTUAL FRAMEWORK.
MEMBERS' HANDBOOK CONTENTS OF VOLUME III (Updated to June 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the respective effective dates as indicated)
MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to June 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accountants
The Hong Kong Institute of Certified Public Accountants (the Institute) is the only body authorized by law to register and grant practising certificates to certified public accountants in Hong Kong. The Institute has more than 42,000 members and more than 18,000 registered students.
Statements of Auditing Standards (SASs) and Standards on Assurance Engagements (SAEs) superseded by Hong Kong Standards on Auditing (HKSAs) and Hong Kong Standards on Assurance Engagements (HKSAEs) Members’ Handbook Update 42 discards a large number of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:
Members of the HKICPA and other users of this guidance should also read the original text of Code of Ethics for Professional Accountants (COE), as found in the HKICPA Members’ Handbook https(
2024年5月30日 · Alert 49: Updates on the Institute's Sustainability Disclosure Standards development. Guidance 1: Two important ideas in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures to facilitate proportionality and scalability. Guidance 2: Considerations of Skills ...
Hong Kong Financial Reporting Standards Update. Section I. New and amended Standards and Interpretations issued that are applicable to December 2018 year-end. Section II. New and amended Standards, Interpretations and Framework issued that are effective subsequent to December 2018 year-end, but may be adopted early.
In November 2018, the Institute has revised the Code of Ethics for Professional Accountants (the “revised Code”) adopting the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board (the “International Code”) in April 2018.
