AGM-booklet-2013
2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...
AGM-booklet-2012
Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...
AGM_booklet_2019
1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...
SSG_201314_Champion
1 Table of ContentTable of ContentTable of Content Table of Content Table of Content Table of ContentTable of Content 1 Executive SummaryExecutive SummaryExecutive SummaryExecutive Summary Executive S ...
update142
i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...
ed-isa701_800
EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...
ed-isa701_800
EDs of Proposed ISA 701 and ISA 800 July 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFTS -ISA 701 “THE INDEPENDENT AUDITOR’S REPORT ON OTHER HIST ...
qpg-mepe
Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...
603cc
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Articles) Regulation (Cap. 603C) 1 March 2023 Circular on Reporting under Section 20 of the Product Eco-responsibili ...
ed_wp
18 April 2018 Consultation Paper Response Due Date 15 June 2018 Consultation Paper Proposed Strategy and Work Plan, 2019-2023 2 CONTENTS Consultation Paper IESBA Press Release The Consultation Paper c ...
bc_s1
Basis for Conclusions on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...
ed_renewe
Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...
10clr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...
10mkr
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Circular on Reporting under ...
Accounting and business management case competition 2014-15 Level 2 Secondary School Group
1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
cap50a
CAP. 50A 1 CAP. 50A PROFESSIONAL ACCOUNTANTS BY-LAWS o Empowering section -30/06/1997 o Bylaw 1 -Citation -30/06/1997 o Bylaw 2 -Nominations of members of Council -08/09/2004 o Bylaw 3 -Ballot for ele ...
tk273
Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...
AGM-booklet-2017
H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...
HKICPA_Case-Comp 2021_Proposal Writing_Student version
Accounting and and Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competition Business Management Case Competit ...
update044
Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...
ed-hksa700_and_ISA705_and_706
EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...
ed-hksa700_and_ISA705_and_706
EDs of Proposed HKSA 700, ISA 705 and ISA 706 1 9 May 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties 1. EXPOSURE DRAFT OF PROPOSED HKSA 700 “THE INDEPENDENT AUDITOR’S ...
apm_egmcl
You don't have access right to view the details. Please login.
Information Update MIC MIC Deputy SC
Qualification Programme (QP) Practical Experience Online System (Authorized Employer – Information Update Form) User GuidePage 1 of 21 Highlights of Authorized Employer Information Update How to updat ...
Financial statements 2023
You don't have access right to view the details. Please login.
ed_expert
International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...
em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
update041
Update No. 41 (Issued June 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revised c ...
IB_cp
Consultation Paper on the Draft Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules 2 FOREWORD 1 This paper is published by the Insurance Authority (“IA”) to con ...
tb19
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2009 Tax Bulletin TaxB 19 October 20091 2009 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...
IFAC_corporatecode_Dec08-Eng
廉政公署香港道德發展中心Hong Kong Ethics Development Centre, ICAC Professional Accountants in Business Committee International Good Practice Guidance Defining and Developing an Effective Code of Conduct for Organ ...
invitation_to_comment_iaasb
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
invitation_to_comment_iaasb
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190425
1397_MS_Workshop for Listing on HKEX_190425 13 97 _1 90 42 5 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising fiv ...
1397_MS_Workshop for Listing on HKEX_190709_grey
1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...
1397_MS_Workshop for Listing on HKEX_190709_grey
1397_MS_Workshop for Listing on HKEX_190709_grey 13 97 _1 90 70 9 Workshops for Listing on HKEX (April to July 2019) The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraisin ...
314n19
HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V2 13 97 r1 _1 90 92 5 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3
1397r1_MS_Workshop for Listing on HKEX_OCT2019_V3 13 97 r1 _1 91 12 0 The Hong Kong Exchanges and Clearing (HKEX) ranked first globally in IPO fundraising five times in the past nine years and has ove ...
HKBN Handbill 20240930 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
HKBN Handbill 20241130 ENG
客戶經理:郭先生MR Andy Kwok MR Andy KwokMR Andy Kwok MR Andy Kwok聯絡電話: 9848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3999 2574 9848 7422 /3999 2574 9848 7422 /3999 25749848 7422 /3 ...
24
Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2013 Tax Bulletin TaxB October 20131 2013 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...
List of individuals, groups, undertakings and entities (Chi)
List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁(伊黎伊斯蘭國及基地組織)規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...
ed_IAASB_0602
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_clarity
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_clarity
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
ed_IAASB_0602
ED of Improving the Clarity of IAASB Standards November 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties IAASB EXPOSURE DRAFT – IMPROVING THE CLARITY OF IAASB STANDARDS ...
exposure_draft
1 HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 22877228 ...
Module D Taxation Part 4
Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...
update169
i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...
HKICPA Annual Report 2022 Eng
You don't have access right to view the details. Please login.
Annual Report 2022 Eng
ANNUAL REPORT 2022 CONTENTS 02 04 06 33 37 41 46 49 55 61 64 Auditor’s Report & Financial Statements • Hong Kong Institute of Certified Public Accountants • The HKICPA Trust Fund • The HKICPA Char ...
HKICPA Eng Annual Report 2023
You don't have access right to view the details. Please login.
HKICPA Eng Annual Report 2023
CONTENTS 02 Message from the President 04 Message from the Chief Executive and Registrar 06 Milestones of the Hong Kong Institute of Certified Public Accountants 10 Corporate Governance 38 Membership ...
ed_240r
International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...
AML Procedures Manual for Accounting Professionals Revised 2024
You don't have access right to view the details. Please login.
S027Champion
1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...
COE
Code of Ethics for Professional Accountants Issued December 2005; revised June 2010 Effective on 30 June 2006 until 31 December 2010 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 CODE OF ETHICS FOR ...
Module D 6th Edition Learning Pack_Part 3
You don't have access right to view the details. Please login.
update215
i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
update163
i Update No. 163 (Issued 5 January 2015) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert the revised pages i and ii. Discard the ...
update088
i Update No. 88 (Issued 30 June 2010) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i to ii and replace with the new pages i to ii. Re ...
Module D (5th edition)_Part 3
You don't have access right to view the details. Please login.
cef-fr-pptnotes
A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...
frs-refresher-course
1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...
COErevised
Code of Ethics for Professional Accountants COE Revised February 2018 Effective on 1 January 2011 (including subsequent amendments as indicated) CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS 2 COE (Revi ...
update221
i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...