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1 DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006 and December 2018) Rule Page PART I CITATION AND INTERPRETATIO ...
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1_101a
Guidelines 1.101A Revised December 2018 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules 1 Date: Revised December 2018 GUID ...
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1_102
1.102 (January 2019) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council ( ...
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1_102(sch)
1.102 (Schedule) (January 2019) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Applicants /Corporate Practices Qual ...
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1_102(sch)_Jan14
1.102 (Schedule) (January 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Memorandum and Articles of Association) The enclosed Model Memorandum and Articles of Association comprising the follo ...
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1_102(sch)_Mar14
1.102 (Schedule) (March 2014) 1 SCHEDULE [Rule 4(e)] Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association comprising the following titles have been drawn up b ...
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1_102_Jan14
1.102 (January 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Coun ...
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1_102_Jan15
1.102 (Jan 2015) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules Authority and Commencement 1. These Rules are made by the Council (the ...
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1_102_Mar14
1.102 (March 2014) 1 PROFESSIONAL ACCOUNTANTS ORDINANCE CHAPTER 50 SECTIONS 17, 18 AND 51 Corporate Practices (Registration) Rules 2014 Authority and Commencement 1. These Rules are made by the Counci ...
![1_202](/images/search_icon_pdf.gif)
1_202
1.202 (April 99) 1 STATEMENT 1.202 PROFESSIONAL ETHICS DESCRIPTIONS (Issued May 1984; revised April 1999) THE STATEMENT 1. Clauses 22 and 25 of the Professional Accountants By-Laws, Cap.50, provide th ...
![1_207A](/images/search_icon_pdf.gif)
1_207A
2 Change of Auditors of a Listed Issuer of The Stock Exchange of Hong Kong Professional Ethics Statement 1.207A Statement 1.207A Effective from 1 June 2005 Change of Auditors of a Listed Issuer of The ...
![1_301](/images/search_icon_pdf.gif)
1_301
1.301 (September 04) 1 STATEMENT 1.301 GENERAL GUIDANCE BOOKS AND PAPERS -OWNERSHIP, DISCLOSURE AND LIEN (Issued July 1987; reviewed March 1991 and September 2004 (name change)) INTRODUCTION 1. This s ...
![1_304](/images/search_icon_pdf.gif)
1_304
HK1_4987918_1 Arrangement to Cover the Incapacity or Death of a Sole Practitioner General Guidance STATEMENT 1.304 Revised October 2001; September 2004 (name change); May 2021 ARRANGEMENTS TO COVER TH ...
![1_305](/images/search_icon_pdf.gif)
1_305
1.305 (September 04) 1 STATEMENT 1.305 GENERAL GUIDANCE DIRECT PROFESSIONAL ACCESS (Issued April 1995; revised September 2004 (name change)) Introduction 1. This Statement has been prepared for the so ...
![1_307](/images/search_icon_pdf.gif)
1_307
1.307 (June 23) 1 STATEMENT 1.307 GENERAL GUIDANCE PRODUCTION OF AUDIT WORKING PAPERS TO THE SECURITIES AND FUTURES COMMISSION UNDER SECTION 179 OF THE SECURITIES AND FUTURES ORDINANCE (Issued March 2 ...
![1_500](/images/search_icon_pdf.gif)
1_500
Statement 1.500Revised November 2007Effective for CPD reporting periods beginning on or after 1 December 2007Statement 1.500 Continuing Professional Development CONTINUING PROFESSIONAL DEVELOPMENT STA ...
![1_602](/images/search_icon_pdf.gif)
1_602
Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...
![1_602](/images/search_icon_pdf.gif)
1_602
Liquidation and Insolvency Guidance Note (3) -Preparation of insolvency practitioners’ receipts and payments accounts Statement 1.602 Statement 1.602 Issued September 2005 Revised July 2020 Effective ...
![1_603](/images/search_icon_pdf.gif)
1_603
Statement 1.603Issued September 2005 Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Effective for insolvency appointmentsmade on or after 1 October 200 ...
![1_603](/images/search_icon_pdf.gif)
1_603
Liquidation and Insolvency Guidance Note (4) -Disqualification of directors – statutory reports Statement 1.603 Statement 1.603 Issued September 2005 Revised July 2020 Effective as from 1 August 2020 ...
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2000 - 2014
Date of submissions Subject 3 December 2014 Potential Partners for Comprehensive Avoidance of Double Taxation Agreement and Tax Information Exchange Agreement 30 May 2013 Inland Revenue (Amendment) Bi ...
![2001-03-09](/images/search_icon_pdf.gif)
2001-03-09
By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...
![2001-03-09](/images/search_icon_pdf.gif)
2001-03-09
By post & e-mail Our Ref.: C/LC, M1784 9 March 2001 Securities & Futures Commission, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. (Attn: Mr. Andrew Procter, Execut ...
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2002
DateSubject 31 Oct 2002 Exposure Draft, ED 1 First-time Application ofInternational Financial Reporting Standards 23 Oct 2002 Exposure Draft of Proposed Amendments toIAS 32 Financial Instruments: Disc ...
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2002
DateSubject 31 Oct Exposure Draft, ED 1 First-time Application ofInternational Financial Reporting Standards 23 Oct 2002 Exposure Draft of Proposed Amendments toIAS 32 Financial Instruments: Disclosu ...
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2002pr16_sharedbased
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...
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2003
DateSubject 31 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 5, Insurance Contracts 24 Oct 2003 Comment Letter to IASB on Exposure Draft, ED 4, Disposal of Non-current Assets and Presentation ...