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2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...
International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...
THE AUDITOR’S RESPONSIBILITY IN RELATION TO OTHER INFORMATION IN DOCUMENTS CONTAINING AUDITED FINANCIAL STATEMENTS The AuditorThe AuditorThe Auditor The AuditorThe AuditorThe AuditorThe AuditorThe Aud ...
Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Ho ...
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 ...
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. ...
Agreeing the Terms of Audit Engagements Hong Kong Standard on Auditing 210 HKSA 210 Issued June 2009; revised July, October 2010, December 2012, June 2014, August 2015, January 2016, August 2016, June ...
HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...
Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...
