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What's new
/2024
/2023
/2022
/2021
/2020
How we set standards & contribute to international standards
Open for comment documents
/Financial Reporting
/Auditing and Assurance
/Code of Ethics
/Sustainability Reporting
Our views
/Minutes and Meeting Summaries
/Past Consultation Documents and Comment Letters
/Standards, Interpretations, Guides and PN, Members Handbook
/Technical news
/A Plus Technical Articles
/TechWatch (Past Issues)
/Technical Bulletins, Circulars and Examples Reports
/Auditor's Responsibilities
Meetings and events
/Participation in International Events
/Hong Kong Events
Members' Handbook and Due Process
/Members' Handbook Due Process
/Members' Handbook
New and major standards
/New and Major Standards
Major projects
/Business Combinations under Common Control
/HKFRS/IFRS 17 Insurance Contracts
/Crypto-assets
/Goodwill and Impairment
Resource centre
/New Companies Ordinance
/HKFRS for Private Entities Information Centre
/Illustrative Financial Reports and Disclosure Checklists
/Example Reports for Auditors and Companies
/Sustainability assurance and CPAs
/ICAEW Audit and Assurance Faculty
/Auditing and Assurance
/Technical Enquiries
/Mainland Standards Convergence
/AFRC related information
Members' Handbook and Due Process
Members' Handbook due process
Members' Handbook (online version)