spacer
search icon cross white
spacer bookmark cross
search icon
Search Tags

  总数: Bookmarks

 Bookmark(s) Click icon to add bookmark(s) to my profile

  •  Local Bookmark is Empty

 User Profile Bookmark(s)

  •  Profile is Empty
目录
spacer
bookmark cross white
A
search icon cross white
search icon
Search Tags
close

忘记密码/使用者名称 重新发送启动电邮 注册帐号 帮助网络登录

破产重整最佳实践与道德

Liquidation and Insolvency Guidance Notes

The Restructuring and Insolvency Faculty Executive Committee has updated and refined the Liquidation and Insolvency Guidance Notes (LIGNs) (previously called Insolvency Guidance Notes). They became effective as from 1 August 2020.

 

The LIGNs cover some of the more important areas of insolvency practice and provide guidance on best practice to be adopted by insolvency practitioners when carrying out professional work relating to liquidation and insolvency appointments.

 

The LIGNs were originally introduced in 2005 and represented the first guidance issued by the Institute in this area of specialization and the first coordinated guidelines on insolvency practice issued in Hong Kong.

 

The LIGNs are contained in Volume I of the Members’ Handbook (as Statements 1.600-1.603) and are as follows:

 

Professional Ethics in Liquidation and Insolvency

Members of the Institute who work in the insolvency field should also familiarize themselves with Part E, Section 500 of the Code of Ethics for Professional Accountants – Professional Ethics in Liquidation and Insolvency. This sets out requirements relating to conflicts of interest, and other threats to the fundamental principles under the Code, and provides examples of how these requirements apply in specific situations

gotop