TOGETHER PROFESSION F O R T H E ANNUAL REPORT 2021MESSAGE FROM THE PRESIDENT MESSAGE FROM THE CHIEF EXECUTIVE AND REGISTRAR CORPORATE GOVERNANCE MEMBERSHIP AND QUALIFICATION REGULATION AND PROFESSIONA ...
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021September 2022 The SME-FRF & SME-FRS has been updated to ref ...
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CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...
Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...
i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...
31 July 2008 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 ON ...
20 February 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 830 (Revised) Reports by the Auditor ...
i Update No. 216 (Issued 28 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...
CONSULTATION DRAFT Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants July 20172 CONTENTS Page SUMMARY OF MAIN REQUIREMENTS .............................. ...
FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...
New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...
Exposure Draft ED/2012/4 November 2012 Comments to be received by 28 March 2013 Classification and Measurement: Limited Amendments to IFRS 9 Proposed amendments to IFRS 9 (2010)Classification and Meas ...
June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...
i Update No. 255 (Issued 29 January 2021) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, ii and iv and replace with the revised page ...
