pr-20151126-en
1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2015 Concrete progress but gaps still remain Fewer top awards are given out, while broa ...
reasons-sanctions-0829
Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...
pr-0916-en
1 Dear Assignment/News/Business Editor For a Better Future of Audit Regulation HKICPA comments on public consultation paper (HONG KONG, 16 September 2014) — The Hong Kong Institute of CPAs ("HKIC ...
pr20131129-en
1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2013 Companies are applying new corporate governance standards while unfilled top award ...
pr20121122-en
1 Assignment/News/Business Assignment Editor (For Immediate Release) Best Corporate Governance Disclosure Awards 2012 First-time winners reflect spreading corporate governance culture while unfilled t ...
response to audit reform public consultation press release_Eng (final)
response to audit reform public consultation press release_Eng (final) 1 Dear Assignment/News/Business Editor For a Better Future of Audit Regulation HKICPA comments on public consultation paper (HONG ...
sa31522
Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024 Effective for audits of financial s ...
01_14
Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...
14n_hksa315
Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...
01_14
Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...
3099sa315
Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...
update072
Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...
bc_ic
Basis for Conclusions Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsBasis for Conclusions on Exposure Dra ...
bc_leases
Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...
iesba_code
International Ethics Standards Board for Accountants Handbook of the International Code of Ethics for Professional Accountants ___ including International Independence Standards 2018 EditionInternatio ...
ed_LCE
International Standard on Auditing Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) Exposure Draft July 2021 Comments due: January ...
LPMA_6thEdition
You don't have access right to view the details. Please login.
hkfrs2
Share-based Payment Hong Kong Financial Reporting Standard 2 HKFRS 2 Revised August 2020September 2022 SHARE-BASED PAYMENT Copyright 2 HKFRS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of ...
update067
Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...
Module D Taxation Part 3
Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...
dp_cf
Discussion Paper DP/2013/1 July 2013 Comments to be received by 14 January 2014 A Review of the Conceptual Framework for Financial ReportingA Review of the Conceptual Framework for Financial Reporting ...
update149
i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...
Module C Business Assurance_Part 2
Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...
ppt
1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...
Module C 6th Edition Learning Pack_Part 2
You don't have access right to view the details. Please login.
Module D (5th edition)_Part 2
You don't have access right to view the details. Please login.
update082
i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...
Module C (5th edition)_Part 2
You don't have access right to view the details. Please login.
update237
i Update No. 237 (Issued 31 March 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pages ...
Module 11_LP_Vol 1
You don't have access right to view the details. Please login.
update047
Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...