code_of_ethics
To: HKSA members All other interested parties Exposure Draft of Proposed HKSA Code of Ethics Comments to be received by 15 December 2002 Issued by the Council, Hong Kong Society of Accountants The Hon ...
273400
Comfort Letters and Due Diligence Meetings Hong Kong Standard on Investment Circular Reporting Engagements 400 (Revised) HKSIR 400 (Revised) Issued December 2016 Effective upon issue COMFORT LETTERS A ...
update 275
i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...
annual_report_2018_eng
Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...
s2600r
Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022 Effective for audits of financial statements for periods beginning on or after 15 December 2023 Special Considerations— ...
sa30022
PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...
bc_FICE
Basis for Conclusions on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 International Accounting Standard ...
01_12
PLANNING AN AUDIT OF FINANCIAL STATEMENTS HKSA 330 (REDRAFTED) Planning an Audit of Financial Statements Hong Kong Standard on Auditing 300 HKSA 300 Issued June 2009; revised July 2010, December 2012, ...