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Standard setting
Standards
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New Companies Ordinance
Companies Ordinance (No. 28 of 2012)
SMP and SME Resource Centre
HKFRS for Private Entities Information Centre
References issued by Standard Setters
Illustrative Financial Reports and Disclosure Checklists
Example Reports for Auditors and Companies
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Mainland Standards Convergence
Convergence of Financial Reporting Standards between Mainland and Hong Kong
Convergence of Auditing Standards between Mainland and Hong Kong
Convergence of Ethical Standards between Mainland and Hong Kong
AFRC related information
