Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...
Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...
i Update No. 216 (Issued 28 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
i Update No. 183 (Issued 8 April 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. ...
FORM MRAC (Revised in Jul 2023) Page 1 To : Hong Kong Institute of CPAs Hong Kong Institute of CPAs Hong Kong Institute of CPAs Hong Kong Institute of CPAs Hong Kong Institute of CPAs Hong Kong Instit ...
Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...
DI IISSCCLLOSSUURREE RUULLEESS CONNSSUULLTTAATTI IIONN PAAPPEERR APRIL 2006 TABLE OF CONTENTS 1. Introduction 2. Background 3. Revisions to Existing Disclosure Requirements 4. Pillar 3 Disclosures Und ...
ED of proposed International Standard on Auditing 600 (Revised and Redrafted) – The Audit of Group Financial Statements April 2006 To: Members of the Hong Kong Institute of CPAs All other interested p ...