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1. www.elegislation.gov.hk › hk › cap588Cap. 588 Accounting and Financial Reporting Council ...

   www.elegislation.gov.hk › hk › cap588

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   Tick the provision (s) to be printed from TOC: Download. Version Date : 01/10/2023*. Verified Copy [with legal status] (For repealed or omitted chapters etc., the cover page is kept for information.) Bilingual (includes cover page and enactment history) Print English content.

2. www.afrc.org.hk › en-hk › corporate-governanceLegislation - AFRC

   www.afrc.org.hk › en-hk › corporate-governance

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   Under the Part 4A (sections 50A to 50G) - Levies and Schedule 7 of the Financial Reporting Council Ordinance (now the Accounting and Financial Reporting Council Ordinance or AFRCO) 1, with effect from 1 January 2022 2, levies are payable by the following

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   What is AFRC ordinance Part 2 2-36?

   • Accounting and Financial Reporting Council Ordinance Part 2 2-36 Section 16 Cap. 588 9HUL¿HG&RS\ Editorial Note: Commencement date: 1 October 2019. 18. Accounts (1) The AFRC must keep proper accounts and records of its transactions. (2) $VVRRQDVSUDFWLFDEOHDIWHUWKHHQGRIHDFK¿QDQFLDO\HDU of the AFRC, the AFRC must cause to be prepared for the

   Accounting and Financial Reporting Council Ordinance - e-Legislation

   www.elegislation.gov.hk/hk/cap588!en.pdf

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   Does AFRC have to disclose to the public?

   • Accounting and Financial Reporting Council Ordinance Part 3BDivision 3 3B-26 Section 37K Cap. 588 9HUL¿HG&RS\ The AFRC must disclose to the public (Amended 41 of 2021 s.

   Accounting and Financial Reporting Council Ordinance - e-Legislation

   www.elegislation.gov.hk/hk/cap588!en.pdf

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   What does AFRC stand for?

   • Under the Accounting and Financial Reporting Council Ordinance (Cap. 588) (the AFRCO), the AFRC is empowered to issue practising certificates to certified public accountants registered with the Hong Kong Institute of Certified Public Accountants (CPAs) under Division 1 of Part 2A of the AFRCO.

   Practising Certificates - AFRC

   www.afrc.org.hk/en-hk/functions/registration/practising-certificates/

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   Can AFRC issue guidelines?

   • AFRC may issue guidelines (Amended 3 of 2019 s. 15; 41 of 2021 s. 16) (1) The AFRC may issue guidelines not inconsistent with this Ordinance (Amended 3 of 2019 s. 15; 41 of 2021 s. 16) (a) indicating the manner in which it proposes to perform its functions; or (b) providing guidance on the operation of any provision of this Ordinance.

   Accounting and Financial Reporting Council Ordinance - e-Legislation

   www.elegislation.gov.hk/hk/cap588!en.pdf

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4. www.elegislation.gov.hk › hk › cap588!enAccounting and Financial Reporting Council Ordinance - ...

   www.elegislation.gov.hk › hk › cap588!en

   2-24 13. AFRC may issue guidelines 2-32 14. Directions of Chief Executive 2-34 15. AFRC to furnish information 2-34 16. Exemption from taxation 2-36 17. Financial years and estimates 2-36 18. Accounts 2-38 19. Director of Audit as auditor 2-38 20. Reports and

5. www.afrc.org.hkAFRC

   www.afrc.org.hk

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   Press Releases AFRC reprimands Chan Steven Kwok Keung and Sino Corp CPA Limited and imposes pecuniary penalties totalling HK$100,000 for CPA misconduct 12 Mar, 2024 Press Releases AFRC welcomes the Government’s 2024-25 Budget 28 Feb, 2024

6. www.afrc.org.hk › en-hk › functionsPractising Certificates - AFRC

   www.afrc.org.hk › en-hk › functions

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   Issuance of Practising Certificates. Under the Accounting and Financial Reporting Council Ordinance (Cap. 588) (the AFRCO), the AFRC is empowered to issue practising certificates to certified public accountants registered with the Hong Kong Institute of Certified Public Accountants (CPAs) under Division 1 of Part 2A of the AFRCO.

7. www.elegislation.gov.hk › hk › 2021gld eng Ord. 41 of 2021 Financial Reporting Council ...

   www.elegislation.gov.hk › hk › 2021

   《2021 年財務匯報局( 修訂) 條例》 Financial Reporting Council (Amendment) Ordinance 2021 2021 年第41 號條例 A4384 Ord. No. 41 of 2021 A4385 Financial Reporting Council (Amendment) Ordinance 2021 Contents Section Page Part 1 Preliminary 1. Short 2.

8. www.legco.gov.hk › yr2023 › englishLegislative Council - 香港特別行政區立法會

   www.legco.gov.hk › yr2023 › english

   The Financial Reporting Council (Amendment) Ordinance 2021 (“the Amendment Ordinance 2021”) enacted in October 2021 further reforms FRC to develop it into a full-fledged independent regulatory and oversight body for the accounting profession (“the new regulatory regime for the accounting profession”).3 By virtue of the Amendment Ordinance 2021,...