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2023年12月18日 · Institute members can access the electronic version of the Members’ Handbook at no additional charge. Non-members and students residing in Hong Kong can access by becoming our subscribers* through completing the subscription form below: Subscription order form. The hard copy version of the Members’ handbook (consisting of a foundation set ...
MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2023 PREFACE AND FRAMEWORK Issue/ (Review date) PREFACE Preface to Hong Kong Financial
MEMBERS HANDBOOK. MEMBERS' HANDBOOK CONTENTS OF VOLUME I. (Updated to December 2023) Issue/Review. 1.1. CAP.50A. 1.101A. 1.102 (Revised) 1.103 (Revised) 1.2. COE (Revised 2022) COE (Revised 2023) COE Chapter A. 1.300. 1.301. 1.302. 1.303. PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES.
MEMBERS' HANDBOOK CONTENTS OF VOLUME III. (Updated to March 2024) Section 1: Pronouncements currently effective (Note: To apply appropriate pronouncements in accordance with the respective effective dates as indicated) Preface . Glossary. HKSQM 1. HKSQM 2. Framework. HKSA 200 – 299. HKSA 210. HKSA 220 (Revised) HKSA 230 . HKSA 240.
Members' Handbook Update 285 supersedes the following pronouncement: Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services PN 740, Auditor’s Letter on Continuing Connected Transactions under the Hong Kong Listing Rules ...
Members’ Handbook. Order form. Electronic subscription from 1 July 2023 to 30 June 2024. The fully functional electronic version of the Members’ Handbook is available through the members’ login section of the Institute’s website. Included as part of membership subscription. Non-member (for Hong Kong residents only) Quantity Price Amount.
The Institute. Members’ Handbook Update No. 291 (May 2023) IESBA. Staff Q&A (October 2023) Webinar, Basis for Conclusions and Final Pronouncement (February 2023) Revised Non-Assurance Services and Fee-related Provisions of the Code (Effective Date: 15 December 2022)
