内地与香港准则趋同

Mainland and Hong Kong Standards Convergence

The Institute has signed Joint Declarations with the China Accounting Standards Committee and the Chinese Auditing Standards Board in relation to the financial reporting and auditing standards in Hong Kong and the People's Republic of China on 6 December 2007. Details of the Joint Declarations are as follows:

• Financial reporting standards
• Auditing standards
• Ethical standards

Two memoranda of training cooperation were signed among:

• International Department of Ministry of Finance, Accounting Regulatory Department of the Ministry of Finance, Hong Kong Institute of CPAs
• Chinese Institute of CPAs, Beijing National Accounting Institute, Hong Kong Institute of CPAs

内地与香港准则趋同

香港会计师公会与中国会计准则委员会及中国审计准则委员会于2007年12 月6 日就两地财务报告及审计准则签订联合声明。联合声明详情如下:

• 财务报告准则
• 审计准则
• 职业道德守则

另外亦签署了两份关于合作开展培训考察的备忘录，签署方分别为:

• 财政部会计司、财政部国际司、香港会计师公会
• 中国注册会计师协会、北京国家会计学院、香港会计师公会