![pn820](/images/search_icon_pdf.gif)
pn820
PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...
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pn810_2rev
The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014. All other changes are effective upon issue ...
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pn810_2_16
THE DUTIES OF THE AUDITOR OF AN INSURER AUTHORIZED UNDER THE INSURANCE ORDINANCE 1 PN 810.2 (Revised) (January 2018) Effective upon issue The Duties of the Auditor of an Insurer authorized under the I ...
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pn810_2
Effective upon issue The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance Practice Note 810.2 (Revised) PN 810.2 (Revised) Issued February 2015; revised February ...
![pn810_1](/images/search_icon_pdf.gif)
pn810_1
Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Ordinance Practice Note 810.1 (Revised) PN 810.1 (Revi ...
![pn750](/images/search_icon_pdf.gif)
pn750
PN 750 Issued February 2013; revised May 2022 Effective 1 June 2013 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal Practice Note 750 REVIEW OF FINANC ...
![pn740](/images/search_icon_pdf.gif)
pn740
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
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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 ...
![pn730](/images/search_icon_pdf.gif)
pn730
2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 PN 730Issued December 2005 Effective upon issueGUIDANCE FOR AUDITORS REGARDING PRELIMINARY ANNOUNCEMENTS ...
![pn620_2](/images/search_icon_pdf.gif)
pn620_2
COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...
![pn600_1rev](/images/search_icon_pdf.gif)
pn600_1rev
Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by the Auditor und ...
![pn600_1](/images/search_icon_pdf.gif)
pn600_1
NDER THE HONG KONG COMPANIES ORDINANCE (CAP.622) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised De ...
![pn1013](/images/search_icon_pdf.gif)
pn1013
PN 1013 (December 03) 1 PRACTICE NOTE 1013 ELECTRONIC COMMERCE -EFFECT ON THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introductio ...
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pn1012
PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...
![pn1010](/images/search_icon_pdf.gif)
pn1010
PN 1010 (December 03) 1 PRACTICE NOTE 1010 THE CONSIDERATION OF ENVIRONMENTAL MATTERS IN THE AUDIT OF FINANCIAL STATEMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragra ...
![pii9](/images/search_icon_pdf.gif)
pii9
PIIB 9 November 2002 1 HKSA PII MASTER POLICY BULLETIN This Bulletin is prepared by Aon Hong Kong Limited (formerly known as Aon Risk Services Hong Kong Limited) and Windsor Professional Indemnity Ins ...
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picig110331
Property, Infrastructure and Construction Interest Group (PICIG) Seminar Construction Contract Management for Accountants Speaker Mr. Neil Roberts General Manager (Administration), Hip Hing Constructi ...
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pia
Hong Kong Public Policy Innovation Award: 2005/06 Strategies for Sustainable Development in Hong Kong Introduction The future of the world rests in the hands of today’s young people. It is essential t ...