e
e HKICPA e-seminar: Hong Kong Financial Reporting Standard and Hong Kong Standard on Auditing – A recap of recent updates (audio) This e-seminar will discuss the amended HKFRSs that were applicable in ...
update180
i Update No. 180 (Issued 29 January 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i-v and replace with the revised pages i-v ...
update241
i Update No. 241 (Issued 23 July 2020) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Discard existing pages i and ii and replace with the revised pages i and ii. ...
pn730rev
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...
MPS_D_PartI
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MPS_D_PartI
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
MPS_D_PartI
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Module A 20140520 handouts
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tls070913
Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
prelimannouncements
30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...
273730
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) PN 730 (Revised) Issued September 2015, revised March 2017, December 2020* Effective upon issu ...
13mkr
Audit Issues Questions & Answers Posted February 2023January 2024 Audit of Financial Statements of Owners Corporations of Buildings Page 1 of 29 Audit of Financial Statements of Owners Corporation ...
pit_240r
Page 1 of 28 Public Interest Issues Table—Mapping of Key Changes Proposed in ED-240 to the Actions and Objectives in the Project Proposal that Support the Public Interest 1. This Public Interest Issue ...
ed_oem
Exposure Drafts February 2019 Comments due: July 1, 2019 The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews About the IAASB This ...
21022
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 ...
3094hksa230
Audit Documentation Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 230Standard on Auditing 230 Standard on Auditing 230Standard on Auditing 230Standard on A ...
update 275
i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...
hksa706cfd
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report HKSA 706 Issued September 2009; revised July 2010, June 2014* Effective for audits of financial statements ...
D-09-0423H
Proceedings No.: IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institute of COMP ...
order-reasons-0209
Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...
order-reasons-ccchan
Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...
order-reasons-ccchan_1
Proceedings No.: D-09-0423H IN THE MATTER OF Complaints made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) ("PAO") BETWEEN The Registrar of the Hong Kong Institu ...
dp enhancing value
1 Sent electronically through email dorothyofori@ifac.org 20 September 2011 Our Ref.: C/AASC Technical Director International Auditing and Assurance Standards Board 545 Fifth Avenue, 14th Floor New Yo ...
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
hksa710
Annex 19 COMPARATIVES EXPOSURE DRAFT HONG KONG STANDARD ON AUDITING 710 COMPARATIVES (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragrap ...
CPAs for NGOs workshop (1 December)_Final
CPAs for NGOs workshop (1 December)_Final Presented by : Vincent Lai – Sole Proprietor, Vincent W.M. Lai & Co., Arthur Chan – Partner, PricewaterhouseCoopers Date: 1 December 2017 “CPA for NGO” so ...
210_el20
Copyright 1 HKSA 210 審計業務約定書樣本以下審計業務約定書樣本適用於審計根據《公司條例》在香港註冊成立、但沒有在提交報告方面獲豁免的公司為通用目的而擬備的財務報表。此樣本純屬指引性質,並無法律效力,並應與本審計準則內所述須考慮的事項一併使用。約定書必須應個別要求和實際情況需要而作出修改,例如受管轄機構的特別報告要求。如有需要,可就擬採用的審計業務約定書尋求法律意見。致[甲有限公 ...