I am an Affiliate Can I sit the Capstone I am an ACCA Affiliate. Can I sit the Capstone? Yes, you can sit the Capstone provided that 24 months have passed from the date: (a) when you have been grante ...
Chapter 1 – Capital vs. Revenue: A Review of Precedent Cases and latest legislative development Advanced Hong Kong Tax Course Hong Kong Institute of Certified Public Accountants, 2024. All rights res ...
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement Hong Kong Standard on Auditing 805 (Revised) HKSA 805 (Revised) Issued Au ...
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard PN 900 (Revised) Issued September 2014; revised August 2016, June 2019, Decembe ...
PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024* Effective for audits of financial statements for periods begin ...
REPORTS BY THE AUDITOR UNDER THE COMPANIES ORDINANCE (CAP.622) 1 PN 600.1 (Revised) (December 2021) Reports by the Auditor under Reports by the Auditor under Reports by the Auditor under Reports by th ...
1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021, March 2023, January 2024 Effective for audits of financial statements for periods ...
1 Quality Management for an Audit of Financial Statements HKSA 220 (Revised) Issued April 2021; revised December 2021 March 2023, January 2024, June 2024* Effective for audits of financial statements ...
Engagement Quality Reviews Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard ...
4. HKSQM4Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong S ...