![pn810_2ed20](/images/search_icon_pdf.gif)
pn810_2ed20
3 July 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 810.2 (Revised) The Duties of the Auditor ...
![update244](/images/search_icon_pdf.gif)
update244
i Update No. 244 (Issued 19 August 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i and iv and replace with the revised pages i a ...
![pn810_2](/images/search_icon_pdf.gif)
pn810_2
Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...
![hksrs4410](/images/search_icon_pdf.gif)
hksrs4410
Engagements to Compile Financial Statements Hong Kong Standard on Related Services 4410 HKSRS 4410 Issued November 2004; revised July 2012 Effective upon issue* * HKSRS 4410 is applicable for compilat ...
![Module C Dec 2018Question](/images/search_icon_pdf.gif)
Module C Dec 2018Question
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![Module B (Dec 11)_Question](/images/search_icon_pdf.gif)
Module B (Dec 11)_Question
Module B (Dec 11)_Question Module B (December 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
![aupr](/images/search_icon_pdf.gif)
aupr
1 Example agreed-upon procedures report on reference ratio of the constituent funds of a Mandatory Provident Fund scheme (Effective for agreed-upon procedures engagements for which the terms of engage ...
![pn810_2rev](/images/search_icon_pdf.gif)
pn810_2rev
The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...
![720pn21](/images/search_icon_pdf.gif)
720pn21
ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...
![720pn21](/images/search_icon_pdf.gif)
720pn21
ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...
![20130528_module_c_essay](/images/search_icon_pdf.gif)
20130528_module_c_essay
Examination Technique Seminar on Section B (Essay/Short Question) for Module C on Business Assurance Speaker Mr. Anthony Lam 28 May 2013 QP Module C Seminar Exam Technique Seminar on Section B (Essay ...
![ED PN 852 clean _17 June 03_](/images/search_icon_pdf.gif)
ED PN 852 clean _17 June 03_
PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued [ ]) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in applying Statements of Auditing Standard ...
![hksa710](/images/search_icon_pdf.gif)
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
![hksa710](/images/search_icon_pdf.gif)
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
![AudB2](/images/search_icon_pdf.gif)
AudB2
AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...
![AudB2](/images/search_icon_pdf.gif)
AudB2
AudB 2 (September 04) 1 This Bulletin reflects the views of the Hong Kong Institute of Certified Public Accountants’ (HKICPA) Auditing and Assurance Standards Committee INSURANCE COMPANIES ORDINANCE A ...
![update083](/images/search_icon_pdf.gif)
update083
i Update No. 83 (Issued 6 May 2010) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the new pages i to vi. R ...
![hksrs4400r](/images/search_icon_pdf.gif)
hksrs4400r
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...
![20130514_module_b_case](/images/search_icon_pdf.gif)
20130514_module_b_case
Examination Technique Seminar on Section A (Case) for Module C on Business Assurance Speaker Mr. Harvey Lam 14 May 2013 aa HKCA All for you to … PASS! HKICPA Module C – Business Assurance HKCA -HKICPA ...
![Update 246](/images/search_icon_pdf.gif)
Update 246
i Update No. 246 (Issued 23 September 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pa ...
![440022](/images/search_icon_pdf.gif)
440022
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021, May 2022, March 2023, January 2024 Effective ...
![hksrs4400r](/images/search_icon_pdf.gif)
hksrs4400r
Agreed-Upon Procedures Engagements Hong Kong Standard on Related Services 4400 (Revised) HKSRS 4400 (Revised) Issued September 2020; revised December 2021 Effective for agreed-upon procedures engageme ...
![ssap36](/images/search_icon_pdf.gif)
ssap36
SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...
![agriculture](/images/search_icon_pdf.gif)
agriculture
Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...
![20121120_ModuleC_Case](/images/search_icon_pdf.gif)
20121120_ModuleC_Case
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![HKL1_example_audit_report](/images/search_icon_pdf.gif)
HKL1_example_audit_report
Example Report by Auditors on Form HKL1 “Hong Kong Long Term Insurance Business – Revenue Account” REPORT BY THE AUDITORS TO THE BOARD OF DIRECTORS OF XYZ INSURANCE LIMITED Pursuant to paragraph 4(1A) ...
![HKL1_example_audit_report](/images/search_icon_pdf.gif)
HKL1_example_audit_report
Example Report by Auditors on Form HKL1 “Hong Kong Long Term Insurance Business – Revenue Account” REPORT BY THE AUDITORS TO THE BOARD OF DIRECTORS OF XYZ INSURANCE LIMITED Pursuant to paragraph 4(1A) ...
![MPS_D_PartI](/images/search_icon_pdf.gif)
MPS_D_PartI
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 sho ...
![MPS_D_PartI](/images/search_icon_pdf.gif)
MPS_D_PartI
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![ed_isrs4400](/images/search_icon_pdf.gif)
ed_isrs4400
International Standard on Related Services Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements Exposure Draft November 2018 Comments due: March 15, 20 ...
![pn860_1_17](/images/search_icon_pdf.gif)
pn860_1_17
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
![pn810_2_16](/images/search_icon_pdf.gif)
pn810_2_16
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
![273810](/images/search_icon_pdf.gif)
273810
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
![8601](/images/search_icon_pdf.gif)
8601
THE AUDIT OF RETIREMENT SCHEMES 1 PN 860.1 (May 2022) PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, May 2022, Febru ...
![pn860_1_17av](/images/search_icon_pdf.gif)
pn860_1_17av
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
![pn860_1_17ar](/images/search_icon_pdf.gif)
pn860_1_17ar
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
![pn860_1_17](/images/search_icon_pdf.gif)
pn860_1_17
Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
![8601pned20](/images/search_icon_pdf.gif)
8601pned20
30 June 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 860.1 (Revised) The Audit of Retirement ...
![audit_of_schools](/images/search_icon_pdf.gif)
audit_of_schools
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended for general guidance only. The Institute and the Auditing and Assurance Standard ...
![audit_of_schools](/images/search_icon_pdf.gif)
audit_of_schools
Circular on Reporting on the Audit of Schools 1 Circular on Reporting on the Audit of Schools This Circular is intended for general guidance only. The Institute and the Auditing and Assurance Standard ...
![ed-pn852](/images/search_icon_pdf.gif)
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
![ed-pn852](/images/search_icon_pdf.gif)
ed-pn852
To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 852 “Review of lottery accounts” Comments to be received by 5 September 2003 Issued by the Council, Hong Kong Society of Acco ...
![Mod_C_Part_II_Jun2017](/images/search_icon_pdf.gif)
Mod_C_Part_II_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 ...
![sas700](/images/search_icon_pdf.gif)
sas700
SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...
![Mod_C_Part_II_Jun2017](/images/search_icon_pdf.gif)
Mod_C_Part_II_Jun2017
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![pn72022](/images/search_icon_pdf.gif)
pn72022
ACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER Acting as Scrutineer at a General Meeting of a Listed Issuer Pr actice Noteactice Note actice Noteactice Note actice Note 720720720 PN 720P ...
![update150](/images/search_icon_pdf.gif)
update150
i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
![ed_pn8102t](/images/search_icon_pdf.gif)
ed_pn8102t
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018[ ] 2019) Effective upon issue The Duties of the Auditor of an Insurer authorized und ...