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本站提供的文本僅供參考,如與頒布單位的文本不一致,均以頒布單位的文本為準。 The regulations and pronouncements published in this website are for reference only. If the contents of the regulations and pronouncements are inconsistent with t ...
P091203 P091204
P091203 P091204 商貿普通話課程Programme Code: P091203 目標加強日常會話與基本專業詞匯;以及進一步糾正學員發音及改善表達能力,提高普通話會話能力和流利程度。對象適合具備普通話語音基礎及基本普通話會話和聆聽能力的學員。日期2009年12月3日至2010年1月14日(逢星期四) (除2009年12月24日及12月31 日外) 時間7:00 p.m. -9:30 p ...
PRC CPA Uniform Examination
2024 examination 訂購2024年中國註冊會計師全國統一考試用書 (截止日期: 2024年4月12日) 2023 examination 訂購2023年中國註冊會計師全國統一考試用書 (截止日期: 2023年5月17日) 2022 examination 訂購2022年中國註冊會計師全國統一考試用書 (截止日期: 2022年5月19日) 2022年註冊會計師全國統一考試組織管理工作( ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18103001 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 4 Contact info@marathontrainingcentre.com.hk Descri ...
PICIG141105
Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...
PICIG141105
Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...
taxlink1_120822
Issue 1. Aug 2012 Note from the Taxation Faculty Executive Committee Chair Dear taxation faculty member, I should like to welcome you as a member of the Institute's new taxation faculty. Tax Link ...
PR_20220708_TC
1 香港會計師公會與一名執業會計師就監管程序達成協議(香港,二零二二年七月八日)香港會計師公會與執業會計師張偉倫先生(會員編號:A19617) 就被指控違反專業準則而進行的監管程序,達成協議。張先生的執業單位於二零二零年八月被選中進行執業審核。然而,張先生未能提供所要求的資料和文件。執業審核人員發現,張先生未能制訂和實施合適的管理措施和程序,以維持項目文件在規定時間內之保管及存取。基於上文所述,張 ...
PR_20220802_TC
1 香港會計師公會與一名執業會計師就監管程序達成協議(香港,二零二二年八月二日)香港會計師公會與執業會計師葉沛森先生(會員編號:A02807) 就被指控違反專業準則而進行的監管程序,達成協議。相關投訴涉及沛森沛林會計師行就一間保險經紀公司截至二零一八年十二月三十一日止年度所發出的合規報告,及審計該公司期內的財務報表。該會計師行分別就該兩項目發出無保留的核數師意見。葉先生是負責該兩個項目的合夥人。公 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code SCPD19101001 Language Cantonese Event name Biotech companies in Hong Kong – How to smoothly list and raise capital 生物科技公司如何在香港輕鬆上市及順利融資 CPD hours 1.5 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code ESEREF02301 Language Mandarin Event name 上市前國內稅務籌劃 CPD hours 1.5 Competency Corporate finance,Taxation Level 1 - Foundation Contact 2287 7381 for Paym ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code ESEREF02401 Language Mandarin Event name 上市前國內帳目處理及規範 CPD hours 1.5 Competency Corporate finance Level 1 - Foundation Contact 2287 7381 for Payment &a ...
RIF event (18
Recent developments in cross-border restructuring and insolvency issues Event code: SCPD19071802 About the topic At this seminar, Keith Tam, Counsel from Liberty Chambers will speak on the latest deve ...
RIF event (16
Distressed asset/ debt investments – understanding litigation funders' perspective and appetite Event code: SCPD19081601 About the topic At this seminar, Mr. Douglas Lui, partner at Argyle Street ...
RIF event (16
Distressed asset/ debt investments – understanding litigation funders' perspective and appetite Event code: SCPD19081601 About the topic At this seminar, Mr. Douglas Lui, partner at Argyle Street ...
RIF event (08
Debt Restructuring – Recent developments in Singapore Schemes of Arrangement Event code: SCPD19100801 About the topic Join this talk to learn more about the latest developments in the use of scheme of ...
RIF event (08
Debt Restructuring – Recent developments in Singapore Schemes of Arrangement Event code: SCPD19100801 About the topic Join this talk to learn more about the latest developments in the use of scheme of ...
RIF event (19
Recent Developments in the Life of a Liquidation - Part II Event code: SCPD19111901 About the topic We have invited a panel of expert speakers to have an interactive and lively discussion over two sem ...
HKICPA Scholarship Secondary Schools 201314
HKICPA Scholarship for Secondary Schools Recipients 2013/2014 NameSchoolChui Wing Hei 徐榮希Aberdeen Baptist Lui Ming Choi CollegeYip Man Wai 葉雯惠AD&FD POHL Leung Sing Tak CollegeLo Hiu Kei 羅曉祈Baptist ...
Reference_2015_Full_Report_Eng_1
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...
Reference_2015_Full_Report_Chi_1
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...
Reference_2015_Full_Report_Chi
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...
Reference_2015_Full_Report_Eng
High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...
Advertisement_Form
Page 1 of 2 Aug 2021 Job AdvertisementJob Advertisement Job AdvertisementJob AdvertisementJob Advertisement Job AdvertisementJob Advertisement Job AdvertisementJob AdvertisementJob AdvertisementJob Ad ...
Budget proposals 2023-24_final
2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...
steve-ong of HKEx
1 Winnie Chan 主旨: FW: HKICPA Invitation to Comment on IASB ED on Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9) From: Steve Ong [mailto:SteveOn ...
hkex
1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 15日January2013年Tuesday 18:28 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui; Committee-FRSC 主旨: HKICPA Invitat ...
steve-ong
1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 10日January2013年Thursday 19:02 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui 主旨: HKICPA Invitation to Comment ...
newbooks-may
1 New Books in Library (May 2010) Auditing and Assurance Title /Author: Auditing : [a business risk approach] /Audrey A. Grambling, Larry E. Rittenberg, Karla M. Johnstone Publisher: Mason, OH : South ...
tyt-simon
From: Simon [mailto:simontsao05@yahoo.com.hk] Sent: Friday, April 09, 2010 8:22 AM To: P.T. Comment Letter Cc: Tsang John; ACCA Subject: Re: Conceptual Framework for Financial Reporting -The Reporting ...
PR_20191224_TC
1 香港會計師公會對一名執業會計師及一間會計師事務所作出紀律處分(香港,二零一九年十二月二十四日)香港會計師公會轄下一紀律委員會,於二零一九年十一月十四日就執業會計師陳國棟先生(會員編號:A11272)及陳國棟會計師事務所(事務所編號:2146)(統稱「答辯人」)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則,對他們予以譴責。此外,紀律委員會命令答辯人須共同繳付罰款80,000港元及紀律程 ...
HKICPA enrolment form
20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...
HKICPA_Enrolment Form (SUFE)_20152
HKICPA_Enrolment Form (SUFE)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Conta ...
HKICPA_Enrolment Form (NBU)_20152
HKICPA_Enrolment Form (NBU)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Contac ...
HKICPA_Enrolment Form (ZUFE)_20152
HKICPA_Enrolment Form (ZUFE)_20152 I. Please read the “Important Notes” carefully before completing this form Name: (Surname first, BLOCK & FULL) Member/Student#: HKID /PRC ID /Passport No.: Conta ...
EXCEL enrolment form (Spring)
EXCEL enrolment form (Spring) 20% Discount offered to HKICPA members in 2014 Spring (Jan-June) Enrolment Form HKICPA 會員尊享2015 年春季課程(一月至六月) 八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing ...
HKICPA enrolment form (Jul 2015 - Jun 2016)
HKICPA enrolment form (Jul 2015 - Jun 2016) 20% Discount offered to HKICPA members in 2015 July – 2016 June Enrolment Form HKICPA 會員享有2015年七月-2016年六月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses i ...
HKICPA enrolment form (Sep 2016-Sep 2017)
HKICPA enrolment form (Sep 2016-Sep 2017) 20% Discount offered to HKICPA members in 2016 Sep – 2017 Sep Enrolment Form HKICPA 會員享有2016年九月-2017年九月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in pe ...
Submission_Documentary Requirements_151217
15 December 2017 By email and by post Our Ref.: C/CFAP, M114446 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: ...
Submission_Capital Raisings_301117
30 November 2017 By email and by post Our Ref.: C/CFAP, M114203 Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street Central, Hong Kong Dear Sirs, Re: ...
HKEX questionnaire
1 QUESTIONNAIRE ON THE NEW BOARD PROPOSAL We invite interested parties to respond to the New Board Concept Paper (“Concept Paper”), which can be downloaded from the HKEX website at: http://www.hkex.co ...
fd-questionnaire
24 October 2014 By email and by post Our Ref.: C/CFC, M96926 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12/F, One International Finance Centre 1 Harbour View Street, ...
dp_investment
INTERNATIONAL VALUATION STANDARDS COUNCIL Investment Property Discussion Paper Comments on this Discussion Paper are invited before 1 March 2013. All replies may be put on public record unless confide ...
ed_coele
1 March 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...
cp-sizecr
6 December 2011 Consultation Paper Consultation Paper Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard Response Due Date 16 Janua ...
QA hkint5
1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...
IAASB_ED_QC
By e-mail and by fax (0062 1 212 286 9570) Our. Ref.: C/AASC 8 October 2003 Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth ...
sub_bcuccdp
Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 11 August 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...
Best written reports 2018
Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...
Best written reports 2018_PRC
Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...
ag_rent
Page 1 of 10 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference onl ...
Best written proposal in 2021 HK Subdegree
Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...
2022
Other Articles and Reports Date Title December 2022 2022 Analysis of ESG Practice Disclosure by HKEX Emissions gap report 2022 by UN Environment Programme Climate risk measurement: The existing landsc ...
130426
Date : 26 April 2013, Friday Time : 6:30 p.m. – 8:30 p.m. (Speech at 7:00 p.m.) Venue : HKICPA, 27/F, Wu Chung House, 213 Queen’s Road East, Wanchai. Guest speaker : Dr. Chiang Hong Man, Michael (蔣匡文) ...
featuredbooks-mar
FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Derivatives Securities Books E-books ...
S091007S
Latest Developments on the Practice of China’s Enterprise Bankruptcy Law Programme Code: Speaker Dr. Yin Zhengyou (尹正友博士), Head of the Insolvency & Restructuring Department of W&H Law Firm; E ...
flyer_workshop_on_PRC_Oct06
Workshops on PRC Accounting, Auditing, Taxation, Capital Market and Corporate Governance (Oct 2006) 中國會計、審計、稅務、資本市場與公司管治課題工作坊CONTENTS The course is designed for accountants who wish to acquire a compr ...
PR_210728_TC
1 香港會計師公會與一名執業會計師就監管程序達成協議(香港,二零二一年七月二十八日)香港會計師公會與執業會計師尹慶泉先生就被指控違反專業準則而進行的監管程序,達成協議。相關事項涉及李湯陳會計師事務所在公會執業審核中被發現的審計缺失。尹先生曾為一審計項目合夥人,負責一間香港上市公司及其附屬公司截至二零一六年十二月三十一日止年度綜合財務報表的審計項目。該審計項目於二零一八年被公會抽選作執業審核。執業審 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code COUR18102901 Language Cantonese Event name Standard Chartered Marathon Training Programmes - Class 2 Contact info@marathontrainingcentre.com.hk; Ms. S ...
2018_CNY_promotion
Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...
Photography Practice Sessions_April-June 2015_FULL
Photography Practice Sessions The Photography Interest Group (PoIG) has organised a series of practice sessions between April and June for members who wish to practice the shooting skills and techniqu ...
class-action
1 Class Action Consultation Paper 集體訴訟諮詢文件10th May 2010 2010 年5月10日集體訴訟小組委員會Essential features of class action 集體訴訟的特徵1. Certification (核證制度). 2. Opt-out as default procedure (選擇退出為預設模式). 3. Keep ...
2022
ESG news and developments Date Title 22 December 2022 FSDC report on the State of ESG in Hong Kong 20 December 2022 Cross-Agency Steering Group announces collaboration with CDP to enhance data availab ...
Blackout dates2016
201 6 Agent BlackAgent Black Agent Black Agent BlackAgent Black -out Dates out Datesout Datesout Dates 以下日子不設佣金回扣(只適用於香港/九龍/屯門 澳門線) Commission not available on the below mentioned sailing datesCommiss ...
20180409_PRC exam study materials_order form (CL)
20180409_PRC exam study materials_order form (CL) Page 1 of 2 香港會計師公會財務及營運部香港灣仔皇后大道東213號胡忠大廈37樓傳真: 2893 9853 Subscription to study materials of 2018 PRC CPA Uniform Examination 訂購2018年度中華人民共和國註冊會計師統一考 ...
PR_20220907_TC
1 香港會計師公會對一名執業會計師作出紀律處分(香港,二零二二年九月七日)香港會計師公會轄下一紀律委員會,於二零二二年七月二十六日就執業會計師黃業銘先生(會員編號:A37059)沒有或忽略遵守、維持或以其他方式應用公會頒佈的專業準則及犯有專業上的失當行為,對他予以譴責。紀律委員會同時命令由二零二二年九月六日起吊銷黃先生的執業證書,並在四個月內不向其另發執業證書。此外,紀律委員會命令黃先生須繳付罰款 ...
PR_20220329_TC
1 香港會計師公會對一名註冊學生作出紀律處分(香港,二零二二年三月二十九日)香港會計師公會轄下一紀律委員會,於二零二二年二月十八日頒佈胡屹(註冊學生編號:S045468)不適宜維持註冊學生的身份,並命令將其姓名由二零二二年三月三十日起從註冊學生的註冊紀錄冊中刪除。此外,胡先生須繳付紀律程序費用港幣五萬五千四百六十五元。胡先生是公會專業資格課程的註冊學生。他於二零一九年及二零二零年期間,在一間會計師 ...
cbt
Our Ref.: C/FRSC 22 February 2012 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Eligibility for the use of the Sma ...
fraa-11
1 Issue Issue 11 11 (29 November November November November 2010) Dear Members, embers, HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpretation 5 HK Interpret ...
techwatch13
Issue No. 13 March 2003 This is the 13 th Issue of TechWatch, a publication designed to alert members to topics and issues that impact on accountants and their working environment. We welcome your com ...
170828_ofc_consultation_submission
1 28 August 2017 By email (ofc-consultation@sfc.hk) and by hand Our Ref.: C/RIF, BH36941 The Securities and Futures Commission 35/F Cheung Kong Center 2 Queen's Road Central Hong Kong Dear Sir/Mad ...
Circular_SC2016_v2
The annual CPA Singing Contest is open for registration. As one of the most popular annual events, spaces fill up quickly. Winner of the contest will be invited to perform at the Institute's annua ...
Code of Ethics Archives
Archives Date Title Comments due by 27 February 2024 Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code with links to Exposure Draft ...
jul
1 Minutes of the 194th meeting of the Financial Reporting Standards Committee held on Wednesday, 13 July 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...
HKICPAStaffSummaryofHKAS1
HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary (March 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidan ...
HKICPA_Submission_ED_ISA_600
4th Floor, Tower Two, Lippo Centre, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 1 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 ...
RPT_Feb06
Audit Issues Questions & Answers Related party transactions – Audit Issues The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the Institute’s ...
RPT_Feb06
Audit Issues Questions & Answers Related party transactions – Audit Issues The Questions and Answers (Q&As) below are developed by the Working Group on Mainland Audit Issues of the Institute’s ...
new_audit_standards
Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...
new_audit_standards
Technical Briefing 64 THE HONG KONG ACCOUNTANT DECEMBER 2004 Progress on international convergence and new structure of auditing standards Over the last couple of years, in pursuing the International ...
ssap12q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 22-Jul-2003 SSAP 12, Income Taxes Page 1 of 3 SSAP 12, Income Taxes SSAP 12 came into effect in respect of financi ...
ssap17q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-Apr-2003 SSAP 17, Property, Plant & Equipment Page 1 of 4 SSAP 17, Property, Plant and Equipment Background ...
ssap34q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 28-May-2003 SSAP 34, Employee Benefits Page 1 of 4 SSAP 34, Employee Benefits Background SSAP 34 came into effect ...
update 274
i Update No. 274 (Issued 23 May 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing page i and replace with the revised page i. Revised contents ...
40004
1 Minutes of the 399th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 26 April 2022 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accountan ...
PR_20180128_EN
1 HKICPA calls for tax measures to enhance competitiveness amid challenging outlook (Hong Kong, 28 January 2019) The Hong Kong Institute of Certified Public Accountants (HKICPA) today shared its tax-r ...
ms0716
Page 1 of 4 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 16 July 2020 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Michelle ...
391ma
1 Minutes of the 391st Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Observer: Apologies: Tuesday, 20 April 2021 at 8:30 a.m. Board Room of the Hong ...
39409
1 Minutes of the 394th Meeting of the Auditing and Assurance Standards Committee Date: Tuesday, 14 September 2021 at 8:30 a.m. Location: Board Room of the Hong Kong Institute of Certified Public Accou ...
update168
i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
pn740r
PN 740 (Revised) Issued September 2021 Effective for independent auditor’s letters for periods ending on or after 31 December 2021 Auditor’s Letter on Continuing Connected Transactions under the Hong ...
74022
PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...