2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
Chartered Accountants of Canada Comptables agréés du Canada AICPA/CICA WebTrust SM/TM Program for Certification Authorities August 25, 2000 Version 1.0WebTrust for Certification Authorities ...
1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...
ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...
QUALITY ASSURANCE Embracing Changes 2019 Annual ReportCONTENTS Foreword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring programme 1 ...
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised December 2021August 2022 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong In ...
Engagements to Review Historical Financial Statements Hong Kong Standard on Review Engagements 2400 (Revised) HKSRE 2400 (Revised) Issued December 2012; revised January 2019, September 2019, July 2020 ...
Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...
Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised August 2022May 2024 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2023) COPYRIGHT Copyright 2024 Hong Kong Institu ...
