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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 Verified Copy [with legal status] (For repealed or omitted chapters etc., the cover page is kept for information.)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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   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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   What is the Financial Reporting Council (Amendment) Ordinance 2021?

   • 2. The Financial Reporting Council (Amendment) Ordinance 2021 (“Amendment Ordinance 2021”)) was enacted in October 2021 to further reform the Financial Reporting Council (“FRC”) to develop it into a full-fledged independent regulator of the accounting profession.

   Legislative Council - 香港特別行政區立法會

   www.legco.gov.hk/yr2022/english/hc/papers/hc20220617cb1-367-e.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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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.hk › zh-hk最新動向 - AFRC

   www.afrc.org.hk › zh-hk

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   作為會計專業獨立監管機構，本局將履行作為行業倡導者的角色，致力於引領香港會計行業，通過有效監管，持續提升專業質素，從而有效地保障公眾利益。 本局旨在透過提升財務匯報質素、推動業界的可持續發展及促進香港作為具競爭力國際金融中心的地位，為會計專業及香港營造正面的漣漪效應。

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 › yr2022 › englishLegislative Council - 香港特別行政區立法會

   www.legco.gov.hk › yr2022 › english

   FRCO is renamed as the Accounting and Financial Reporting Council Ordinance (“AFRCO”) pursuant to the Amendment Ordinance 2021. empowering FRC to issue practising certificates to certified public accountants (“CPAs”) and register CPA firms, corporate practices and auditors of public interest entities (“PIE”);2.