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

香港会计师公会出版的刊物

SMP and SME Recourse Centre

Publications issued by the Institute

 

This webpage contains pronouncements, guidance, reports and articles issued by the Institute that are applicable to SMEs and SMPs.

 

Click below for more information


901BTRIBe SME-FRF and SME-FRS 901BTRIBe A Plus articles
901BTRIBe Guidance 901BTRIBe

Audit and Practice Manual (2022 edition) new

901BTRIBe FAQ relating to new CO for SMEs
901BTRIBe Quality Management Manual new 
901BTRIBe  Financial reporting and auditing alerts  
901BTRIBe Code of Ethics for Professional Accountants - SMPs     
901BTRIBe FAQ relating to AML Monitoring    






   
 
Focus:


SME-FRF and SME-FRS
901BTRIBe SME-FRF & SME-FRS (Revised September 2022)
901BTRIBe SME-FRF & SME-FRS (Revised December 2021)
901BTRIBe SME-FRF & SME-FRS (March 2020)
901BTRIBe
SME-FRF & SME-FRS (February 2019)
901BTRIBe
SME-FRF & SME-FRS (December 2015)
 
Guidance
901BTRIBe  Qualifying criteria for the companies incorporated under Hong Kong Companies Ordinance
901BTRIBe

COVID-19-related financial reporting issues for SME-FRF & SME-FRS financial statements

 
 
901BTRIBe FAQ relating to new CO for SMEs
       
 

 

 

 

A Plus articles
901BTRIBe
A Plus Article: A chance to tailor a new standard 
901BTRIBe
A Plus Article: Meet the speaker - What to expect from two e-learning courses on SME-FRF & SME-FRS
901BTRIBe The Institute A Plus Magazine (July 2020) article on Amendments to the SME standards
901BTRIBe

The Institute A Plus Magazine (April 2014) article on SME-FRF & SME-FRS (Revised)

  Click here for a full collection of Aplus articles from 2013 onwards
 

 

Frequently used resources

 
 
 



Technical enquiries

  Click here to submit technical enquiries
   
   
gotop