Mainland Standards Convergence

Mainland and Hong Kong Standards Convergence

The Institute has signed Joint Declarations with the China Accounting Standards Committee and the Chinese Auditing Standards Board in relation to the financial reporting and auditing standards in Hong Kong and the People's Republic of China on 6 December 2007. Details of the Joint Declarations are as follows:

• Financial reporting standards
• Auditing standards
• Ethical standards

Two memoranda of training cooperation were signed among:

• International Department of Ministry of Finance, Accounting Regulatory Department of the Ministry of Finance, Hong Kong Institute of CPAs
• Chinese Institute of CPAs, Beijing National Accounting Institute, Hong Kong Institute of CPAs

內地與香港準則趨同

香港會計師公會與中國會計準則委員會及中國審計準則委員會於2007年12 月6 日就兩地財務報告及審計準則簽訂聯合聲明。聯合聲明詳情如下:

• 財務報告準則
• 審計準則
• 職業道德守則

另外亦簽署了兩份關於合作開展培訓考察的備忘錄，簽署方分別為:

• 財政部會計司、財政部國際司、香港會計師公會
• 中國注冊會計師協會、北京國家會計學院、香港會計師公會