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2024年7月10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 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
MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK
MEMBERS' HANDBOOK CONTENTS OF VOLUME I (Updated to July 2024) Issue/Review date 1.1 PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES CAP.50 Professional Accountants
首頁 準則制訂 準則 會員手冊和正當程序 會員手冊 Volume III HKSRE 2400 (Revised) Engagements to Review Historical Financial Statements. Updates. Volume I. Volume II. Volume III. Content page of Volume III Auditing and Assurance Standards ------------------- Section 1: Pronouncements currently effective (Note: To apply ...
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(
Statements of Auditing Standards (SASs) and Standards on Assurance Engagements (SAEs) superseded by Hong Kong Standards on Auditing (HKSAs) and Hong Kong Standards on Assurance Engagements (HKSAEs) Members’ Handbook Update 42 discards a large number of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:
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
There are two versions of each module. The ePub version is best for online and in-app reading, studying, highlighting and note-taking. The ePDF version is available for printing of ...
Participation in International Events Hong Kong Events. Members' Handbook and Due Process. Members' Handbook Due Process Members' Handbook. New and major standards. New and Major Standards. Major projects. Business Combinations under Common Control HKFRS/IFRS 17 Insurance Contracts Crypto-assets Goodwill and Impairment. Resource centre.
