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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 ...
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 ...
Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 (Revised) HKSA 810 (Revised) Issued August 2016; revised June 2017, September 2019, July 2020, December 2021, M ...
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...
International Ethics Standards Board for Accountants Proposed Revisions to the Non-Assurance Services Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The I ...
International Ethics Standards Board for Accountants Proposed Revisions to the Fee-related Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The Internationa ...
IFRS for SMEs Standard Request for Information January 2020 Comprehensive Review of the IFRS for SMEs Standard Comments to be received by 27 October 2020 Comment deadline changed from 27 July 2020 bec ...
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...
