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Members' Handbook and Due Process
Members' Handbook
Volume I
Content page of Volume I Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct
Updates
Volume I
Volume II
Volume III
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Content page of Volume I Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct
CAP.50 Professional Accountants Ordinance
CAP.50A Professional Accountants By-laws
1.101 Disciplinary Committee Proceedings Rules
1.101A - Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules
1.102 Corporate Practices (Registration) Rules "Corporate Practices (Model Articles of Association)"
1.103 Corporate Practices (Professional Indemnity) Rules
COE (Revised 2023) Code of Ethics for Professional Accountants
COE (Revised 2024) Code of Ethics for Professional Accountants
COE Chapter A , Revisions to the Code Addressing Tax Planning and Related Services
COE Chapter A, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
1.300 General Guidance - Explanatory foreword
1.301 Books and papers - ownership, disclosure and lien
1.302 Formation of companies by accountants
1.303 Restrictions on appointments as secretaries and directors of audit clients
1.305 Direct professional access
1.306 Guidance on reasonable steps to be taken for PII purposes
1.307 Production of audit working papers to the Securities and Futures Commission under section 179 of the Securities and Futures Ordinance
1.500 Continuing Professional Development
COES500 (Revised 2018) Professional Ethics in Liquidation and Insolvency
1.600 Liquidation and Insolvency Guidance Note (1) - Scope
1.601 Liquidation and Insolvency Guidance Note (2) - A insolvency practitioner's investigation into the affairs of an insolvent company
1.602 Liquidation and Insolvency Guidance Note (3) - Preparation of insolvency practitioners' receipts and payments accounts
1.603 Liquidation and Insolvency Guidance Note (4) - Disqualification of directors - statutory reports
Content page of Volume I Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct
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