2023

Publications Publications Item Date of Issue Title -10 November Educational Publication: HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held 2023-9 October 2023 A review of t ...

2024

webcasts Webcasts Item Date of issue Title -8 22 October E-learning: Hong Kong Risk-based Capital: Key Features, Par Fund Management and Implementation Issues (Part 1) (1.5 CPD hours) 2024-7 9 Octobe ...

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hksrs4410

Engagements to Compile Financial Statements Hong Kong Standard on Related Services 4410 HKSRS 4410 Issued November 2004; revised July 2012 Effective upon issue* * HKSRS 4410 is applicable for compilat ...

hksa610cfd

USING THE WORK OF INTERNAL AUDITORS Using the Work of Internal Auditors Hong Kong Standard on Auditing 610 HKSA 610 Issued July 2009; revised July 2010, July 2012, May 2013 Effective for audits of fin ...

hk(ifric)-int 10

Interim Financial Reporting and Impairment HK(IFRIC) Interpretation 10 HK(IFRIC)-Int 10 Revised September 2018 2022 INTERIM FINANCIAL REPORTING AND IMPAIRMENT Copyright 2 HK(IFRIC)-Int 10 (2022) COPY ...

1_601

Liquidation and Insolvency Guidance Note (2) -An insolvency practitioner's investigation into the affairs of an insolvent company Statement 1.601 Statement 1.601 Issued September 2005 Revised July ...

1_304

HK1_4987918_1 Arrangement to Cover the Incapacity or Death of a Sole Practitioner General Guidance STATEMENT 1.304 Revised October 2001; September 2004 (name change); May 2021 ARRANGEMENTS TO COVER TH ...

Module C Dec 2018Question

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TechWatch192

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

TechWatch 191

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

Welcome_offer_180724

6. Applicants who are existing main cardholders of BOC Credit Card and/or BOC UnionPay Dual Currency Credit Card (Additional Card, Business Card, Commercial Card, Intown Virtual Card, BOC Great Wall I ...

TechWatch189

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

FCP 2018 flyer

Objective of the programme The objective of the programme is to develop competencies expected of a skilled financial controller, providing participants with: • The core technical knowledge and skills ...

inroadmap

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

TechWatch187

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comments, emailed to . Click here for past issues. Conten ...

inroadmap_old

HKICPA POCKET SUMMARYMay 2018 Implementing HKFRS 17 Insurance ContractsUsers of this publication should consider taking their own accounting and/or legal advice if in doubt as to their obligations und ...

581st_180213

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579th_180123

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Module A_Preseen_20181

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Sentencing Guidelines_Council reviewed_24Oct2017_V2

Guideline to Disciplinary Committee for Determining Disciplinary Orders October 20171 HKICPA Guideline to Disciplinary Committee for Determining Disciplinary Orders 1. Objectives of the Guideline 1.1. ...

20171104_Football Competition

CPA Football Competition 2017 -18 Dates : Saturday, 4 November 2017 (1st match) Matches will be held on weekends commencing November. The completion of the competition is subject to the number of team ...

DC order_ Chan Wone Yee _7 Jun 2017_edited

IN T}in MATTER OF A Complaint made under by-law 34(2) of the Professional Accountants B -Laws B -Laws (Cap. 50A) (the "By-Laws") BETWEEN Chan Wone Yee (registered student no. : SO38498) Befo ...

1703_Spring Promotion

第一頁原價:3,798優惠價: 1,788訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,188 原價:3,998優惠價:1,388•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...

Module A _Dec 16_Question

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MBIG161109

Page 1 of 3 公會轄下的內地業務關注組及房地產、基建及建造業興趣小組將於2016年11月9日聯合舉辦以亞洲基礎設施投資銀行("亞投行")為主題的研討會，加強會員對亞投行最新發展情況的了解，以及展望亞投行為香港帶來的新機遇。講者王春新博士中銀香港資深經濟研究員日期及時間2016年11月9日(星期三) 下午6:30 – 8:00 地點香港會計師公會香港灣仔皇后大道東213 ...

160921.Flyer

-1 -從2006年起，海峽兩岸及港澳地區每年均舉辦會計師行業交流研討會，藉此促進兩岸四地同業間的交流與合作。今年的研討會將於10月30日至31日假臺北圓山大飯店舉行，由臺灣會計師團體承辦，並以「提升會計師社會地位、增進會計師附加價值」作為主題，讓四地會計師共同探討如何透過創新業務令會計專業可以持續發展，以及提升行業整體的質素及增加會計師的價值。研討會亦將討論其他專題，包括：會計師如何轉型、鑑識( ...

FE June 2016 Paper I Panelists Report_Final

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DC_1102P_19082016

, . IN T}IE MATTER OF A Complaint made under section 34(I) of the Profossional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Coriumittee of the Hong Kong Institute of Certified Public Ac ...

Module A Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

MPS_Module A_Part 2

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crms-apr-jul

1136_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA member ...

Module A Pre-seen_20161

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

07

Annex Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting Question 1 Proposed changes to Chapters 1 and 2 Do you support the proposals: (a) to give more prominence, within the objec ...

reason-tang

1 Proceedings No.: D-12-0738F (B) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...

reason-ng

1 Proceedings No.: D-12-0738F (A) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...

lec150702

課程內容東晉大書法家王羲之的《蘭亭序》一直以來被列為天下第一行書，其輝煌的藝術成就是千百年來中國書法的頂峰，王羲之也因此被後人譽為書聖。清新流美的《蘭亭序》更是東晉以來歷代書法家臨摹的第一範本。本期《蘭亭序》課程共兩期三十堂，第一期十五堂前期會有一些基礎筆法的學習，之後正式臨摹《蘭亭序》，後十五堂會繼續臨摹並適當讓學生以《蘭亭序》為藍本寫些作品。本班第一期課程共分十五堂，每堂一個半小時，其課程詳情 ...

Circular_TTIG150524

Table Tennis League 2015 To offer more match experience for members of the Table Tennis Interest Group (TTIG), a league will be held on 24 May. The league is divided into 3 groups of different levels ...

AML_FAQ_4.5.2015

Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...

AML_FAQ_4

Frequently Asked Questions on Suspicious Transaction Reporting Anti-money Laundering Bulletin April 2015 (revised) Supplement to AMLB1HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Anti-Money Lau ...

A_Preseen_Jun2015_v2

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

A_Preseen_Jun2015

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

42nd-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 42nd Annual General Meeting held on Friday, 12 December 2014 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

reasons-order-1028p

Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...

reasons-order-1028r

Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...

order-reason-1122

Proceedings No.: D-12-0726O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...

QP exam sharing forum_MC_Upload

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Influence 2

1 ACCOUNTANCY SA October 2014 In May 2014 the Global Accounting Alliance (GAA), in cooperation with the 11 member bodies that make up the alliance, undertook a research study to gather, quantify and ...

Module A Dec 2014

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

valuation-oct-nov

955_20130909 Hong Kong Institute of CPAs presents this series between October and November 2013. This valuation workshop series will provide participants with an integrated understanding of valuation, ...

Module A Preseen

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

order-0809

1 Proceedings No.:D-11-0601H IN THE MATTER OF A complaint under section 34(1A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Certified Public Accoun ...

sub-person

3 July 2013 By email and by post Our Ref.: C/CFC, M89774 Corporate and Investor Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View ...

subISA720

1 14 March 2013 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Exposure Draft (ED) on International Standa ...

Mod B Supplement_20131

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...

lpb

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

paib-board-diversity

By email (response@hkex.com.hk) and by post 9 November 2012 Our Ref.: C/PAIBLP, M85859 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Financ ...

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

cp-trading-halts

By email (response@hkex.com.hk) and by post 8 October 2012 Our Ref.: C/CFC, M85384 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Ce ...

sub-tc-tiea

6 July 2012 By email (tiea_consultation@fstb.gov.hk) and by hand Our Ref.: C/TXP, M84046 Ms Shirley Kwan Principal Assistant Secretary Revenue Division Financial Services and the Treasury Bureau (Trea ...

hk-economic-journal-a8-eugene-fung

A8 www.hkej.com 金融2012年6月8日星期五鳴謝信報財經新聞有限公司惠允轉載編號2012JU06003 政府《公司條例草案》委員會對第399條提出修訂，指核數師如故意不在核數報告中提供重要資料，須負上刑責。立信德豪會計師事務所主席兼行政總裁區嘯翔表示，若核數師要負刑責的法例獲得通過，將對業界造成不小壓力，不僅可能造成會計人才流失、增加審計費用，甚至可能招致會計師事務所倒閉；長期來看 ...

TT League_circular

Table Tennis League 2012 The Table Tennis Interest Group (TTIG) has organised a mixed league for its members to compete with each other to gain match experience with different levels of players. Appro ...

39th-minutes

-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 39th Annual General Meeting held on Friday, 16 December 2011 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...

c110617

772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...

nomination-form

第1 页香港会计师公会专业资格课程奖学金提名表本提名表只适用于已通过香港会计师公会评审及认可的内地高校会计硕士专业课程(MPAcc)之应届毕业学员/已符合直接注册入读「专业资格课程」资格的在读学员。请用黑色或蓝色钢笔工整地填写表中各项内容。填好的提名表应经有关院校领导核实并由院校直接送交： 北京市西城区宣武门西大街129号金隅大厦18层1814 – 17室（邮编100031） 香港会计师公会北京办 ...

qualified-pty

19 November 2010 By email and by post Our Ref.: C/CFC, M73782 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View S ...

ITIC2010_flyer_asso

IT Conference 2010 : Information highway – linking Hong Kong to the global village and how accountants can add value Date Saturday, 27 November 2010 Time 9 a.m. – 1 p.m. Venue Grand Ballroom, Lower Le ...

mainland-nom-2011

第1 页香港会计师公会专业资格课程奖学金提名表本提名表只适用于已通过香港会计师公会评审及认可的内地高校会计本科课程之应届毕业生。请用黑色或蓝色钢笔工整地填写表中各项内容。填好的提名表应经有关院校领导核实并由院校直接送交： 北京市西城区宣武门西大街129号金隅大厦18层1814 – 17室（ 邮编100031） 香港会计师公会北京办公室专业资格考试项目经理李连庆先生传真： 010-6641-1487 ...

qp-scholar-nomin-form

第1 页香港会计师公会/中国注册会计师协会专业资格课程奖学金提名表请用黑色或蓝色钢笔工整地填写表中各项内容。请将填好的提名表及有关证明文件发至： 北京市西城区宣武门西大街129号金隅大厦18层1814–17室（ 邮编100031） 香港会计师公会北京办公室专业资格考试项目经理李连庆先生傳真： 010-6641-1487 電郵： liam@hkicpa.org.hk 所提供的资料将仅用于处理有关提名 ...

I2C

3 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19—DEFINED BENEFIT PLANS Comments to b ...

pe-question-answer

Hong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standar ...

091121s

IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

091121

IT Conference 2009 Economic recovery : IT adaptation in the changing business environment Date Saturday, 21 November 2009 Time 9:00 am – 1:00 pm Venue Grand Ballroom, Lower Level 1, Kowloon Shangri-La ...

RI_submission

By email and by post 5 October 2009 Our Ref.: C/CFC, M65833 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View Str ...

IR_ICAEW_background

ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment ma ...

Mainland Business Interest Group events

Date Topic Nature of Activity Remarks 10 July 2024 Joint MBIG-FSIG cocktail reception: Regulatory investigation of and enforcement against listed companies and their officers between Mainland China an ...

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

acc_ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

ED_IFRS7_Amendments

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

ED-IFRS7-Amend

December 2008 EXPOSURE DRAFT Investments in Debt Instruments Proposed amendments to IFRS 7 Comments to be received by 15 January 2009Exposure Draft INVESTMENTS IN DEBT INSTRUMENTS (Proposed amendments ...

AnnexA_QPSummarySkills

Annex a SUMMARY OF SKILLS, KNOWLEDGE AND COMPETENCIES APPROPRIATE TO ACCOUNTING GRADUATES AND GRADUATES OF THE FOUNDATION AND CONVERSION PROGRAMMES GENERIC SKILLS Cognitive or Intellectual Skills: • c ...

techwatch72

Issue 72 • September 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for pas ...

IR_ICAEW_background-v1

ACAREER ENHANCING MOVE YOUR ICAEW APPLICATION PACK In cooperation with ‘ Being an ICAEW member has helped me pursue a career spanning corporate finance, investment banking, private equity investment m ...

annex1_c

1 中国会计准则委员会与香港会计师公会关于内地企业会计准则与香港财务报告准则等效的联合声明附件一香港会计师公会关于比较项目背景及比较过程的详尽说明___________________________________________________________________ 一. 比较项目的背景1. 中国会计准则委员会秘书长王军与国际会计准则理事会主席戴维·泰迪，就中国新的中国企业 ...

Parent_and_money_press_release_Chi

1 致︰採訪主任／港聞／教育／親子版編(請即發放) 本港每四名家長有超過一名表示在教導子女財務責任方面需要協助不少家長擔心子女未能面對貧窮及受到財務欺詐（香港，二零零七年二月八日） 香港會計師公會近期進行的一項調查發現，有不少香港家長（37%）認為他們不擅於教導子女養成良好的理財習慣， 但這些家長中的大多數（88%）卻仍然在教導子女理財習慣。受訪的大部份家長（85%）表示他們理解何謂金錢及理財， ...

bIA

Form IA-1 (Revised in June 2006) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) APPLICATION FOR REGISTRATION AS AN INTERNA ...

Submission_27Mar2006

Hong Kong Institute of Certified Public Accountants Submission to the Panel on Administration of Justice and Legal Services Meeting on 27 March 2006 at 4:30 pm Limited Liability for Professional Pract ...

Submission_27Mar2006

Hong Kong Institute of Certified Public Accountants Submission to the Panel on Administration of Justice and Legal Services Meeting on 27 March 2006 at 4:30 pm Limited Liability for Professional Pract ...

300905

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk89 Queensway, Hong Kong Fax 傳真(852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 BY FA ...

HKICPA_Submission_ED_ISA_705_706

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_705_706_Sept05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

HKICPA_Submission_ED_ISA_705_706_Sept 05

4th Floor, Tower Two, Lippo Centre, Tel 電話:(852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真: (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 22 ...

ed-pn900

August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...

ed-pn900

August 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note 900 “Audit of Financial Statements Prepared in Accordance with the Small a ...

sas440

SAS 440 (July 97) 1 STATEMENT OF AUDITING STANDARDS 440 REPRESENTATIONS BY MANAGEMENT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

1_207A

2 Change of Auditors of a Listed Issuer of The Stock Exchange of Hong Kong Professional Ethics Statement 1.207A Statement 1.207A Effective from 1 June 2005 Change of Auditors of a Listed Issuer of The ...

D16

IFRIC DRAFT INTERPRETATION Scope of IFRS 2 International Financial Reporting Interpretations Committee IFRIC Comments to be received by 18 July 2005 International Accounting Standards BoardIFRIC Draf ...

1.207A

4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 23 March 2005 To: Members ...

0502

Financial Reporting Standards Committee Meeting summary – February 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 16 February 2005. Members of the Committee present we ...

FRSCMS-Feb

Financial Reporting Standards Committee Meeting summary – February 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 16 February 2005. Members of the Committee present we ...

hksa501

AUDIT EVIDENCE—ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS 1 ED/HKSA 501 HONG KONG STANDARD ON AUDITING 501 AUDIT EVIDENCE—ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financ ...

hksa501

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