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2024年6月6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 July 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 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 July 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Statements of Auditing Standards (SASs) and Standards on Assurance Engagements (SAEs) superseded by Hong Kong Standards on Auditing (HKSAs) and Hong Kong Standards on Assurance Engagements (HKSAEs) Members’ Handbook Update 42 discards a large number of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://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeI/COErevised.pdf) for further reference and seek professional advice where necessary when...
