pn810_1
Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...
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hkas26
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hkas10
Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Period Hong ...
ab5
AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...
ab6
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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 ...
update176
1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...
update154
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update146
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update125
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update052
Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...
update040
Update No. 40 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) Rev ...
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Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Issued September 2009; revised July 2010, December 2012, February ...
Module C_Preseen_20172
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MPS_Module_D_Part_I_Jun2017
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
27
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2016 Tax BulletinTaxB December 20161 2016 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
Revised 1 101A_Oct 2015
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ed201508
Exposure Draft ED/2015/8 October 2015 Comments to be received by 26 February 2016 IFRS Practice Statement: Application of Materiality to Financial StatementsExposure Draft IFRS Practice Statement Appl ...
20150505_MPSII_B
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hksqc1cfd
Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1 Issued June 2009 ...
Module A 20140422 handouts
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qa-report-2013
Quality Assurance Report 2013Hong Kong Institute of CPAs Quality Assurance Department Report 2013 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2013 1 Content Foreword Oversight of ...
qa-report-2013
Quality Assurance Report 2013Hong Kong Institute of CPAs Quality Assurance Department Report 2013 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2013 1 Content Foreword Oversight of ...
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Illustrative Examples Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesIllustrative Examples on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
i2c_illegalact
24 August 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT O ...