Updates
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 Volume I Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct
 Professional Accountants Ordinance
 Professional Accountants By-laws
 1.101 Disciplinary Committee Proceedings Rules
 1.101A - Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules
 1.102 Corporate Practices (Registration) Rules
 1.102(sch.) Schedule to the Corporate Practices (Registration) Rules [Corporate Practices (Model Memorandum and Articl...
 1.103 Corporate Practices (Professional Indemnity) Rules
 Code of Ethics for Professional Accountants
 S290 (Revised) Independence - Assurance Engagements
 1.300 General Guidance - Explanatory foreword
 1.301 Books and papers - ownership, disclosure and lien
 1.302 Formation of companies by accountants
 1.303 Restrictions on appointments as secretaries and directors of audit clients
 1.304 Arrangements to cover the incapacity or death of a sole practitioner
 1.305 Direct professional access
 1.306 Guidance on reasonable steps to be taken for PII purposes
 1.307 Production of audit working papers to the Securities and Futures Commission under section 179 of the Securities and Futures Ordinance
 1.400 Explanatory Foreword
 1.401 Review Procedures and Conduct of Members
 1.500 Continuing Professional Development
 1.600 Insolvency Guidance Note (1) - Scope
 1.601 Insolvency Guidance Note (2) A liquidator's investigation into the affairs of an insolvent company
 1.602 Insolvency Guidance Note (3) Preparation of insolvency office-holders' receipts and payments accounts
 1.603 Insolvency Guidance Note (4) Disqualification of directors statutory reports
 Volume II Financial Reporting Standards
 Preface to Hong Kong Financial Reporting Standards
 Framework for the Preparation and Presentation of Financial Statements
 HKAS 1 Presentation of Financial Statements
 HKAS 1 (Revised) Presentation of Financial Statements
 HKAS 2 Inventories
 HKAS 7 Cash Flow Statements
 HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
 HKAS 10 Events after the Balance Sheet Date
 HKAS 11 Construction Contracts
 HKAS 12 Income Taxes
 HKAS 14 Segment Reporting
 HKAS 16 Property, Plant and Equipment
 HKAS 17 Leases
 HKAS 18 Revenue
 HKAS 19 Employee Benefits
 HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance
 HKAS 21 The Effects of Changes in Foreign Exchange Rates
 HKAS 23 Borrowing Costs
 HKAS 23 (Revised) Borrowing Costs
 HKAS 24 Related Party Disclosures
 HKAS 26 Accounting and Reporting by Retirement Benefit Plans
 HKAS 27 Consolidated and Separate Financial Statements
 HKAS 27 (Revised) Consolidated and Separate Financial Statements
 HKAS 28 Investments in Associates
 HKAS 29 Financial Reporting in Hyperinflationary Economies
 HKAS 31 Interests in Joint Ventures
 HKAS 32 Financial Instruments: Presentation
 HKAS 33 Earnings Per Share
 HKAS 34 Interim Financial Reporting
 HKAS 36 Impairment of Assets
 HKAS 37 Provisions, Contingent Liabilities and Contingent Assets
 HKAS 38 Intangible Assets
 HKAS 39 Financial Instruments: Recognition and Measurement
 HKAS 40 Investment Property
 HKAS 41 Agriculture
 HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards
 HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards
 HKFRS 2 Share-based Payment
 HKFRS 3 Business Combinations
 HKFRS 3 (Revised) Business Combinations
 HKFRS 4 Insurance Contracts
 HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations
 HKFRS 6 Exploration for and Evaluation of Mineral Resources
 HKFRS 7 Financial Instruments: Disclosures
 HKFRS 8 Operating Segments
 Improvements to HKFRSs
 HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
 HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments
 HK(IFRIC)-Int 4 Determining whether an Arrangement contains a Lease
 HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds
 HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment
 HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies
 HK(IFRIC)-Int 8 Scope of HKFRS 2
 HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives
 HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment
 HK(IFRIC)-Int 11 HKFRS 2 - Group and Treasury Share Transactions
 HK(IFRIC)-Int 12 Service Concession Arrangements
 HK(IFRIC)-Int 13 Customer Loyalty Programmes
 HK(IFRIC)-Int 14 HKAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
 HK(IFRIC)-Int 15 Agreements for the Construction of Real Estate
 HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation
 HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners
 HK-Int 1 The Appropriate Accounting Policies for Infrastructure Facilities
 HK-Int 3 Revenue - Pre-completion Contracts for the Sale of Developement Properties
 HK-Int 4 Leases - Determination of the Length of Lease Term in respect of Hong Kong Land Leases
 HK(SIC)-Int 10 Government Assistance - No Specific Relation to Operating Activities
 HK(SIC)-Int 12 Consolidation - Special Purpose Entities
 HK(SIC)-Int 13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers
 HK(SIC)-Int 15 Operating Leases - Incentives
 HK(SIC)-Int 21 Income Taxes - Recovery of Revalued Non-Depreciable Assets
 HK(SIC)-Int 25 Income taxes - Changes in the Tax Status of an Enterprise or its Shareholders
 HK(SIC)-Int 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
 HK(SIC)-Int 29 Service Concession Arrangements : Disclosures
 HK(SIC)-Int 31 Revenue - Barter Transactions Involving Advertising Services
 HK(SIC)-Int 32 Intangible Assets - Web Site Costs
Glossary of Terms Relating to Hong Kong Financial Reporting Standards
 SME-FRF & SME-FRS Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
 AG 1 Preparation and Presentation of Accounts from Incomplete Records
 AG 5 Merger Accounting for Common Control Combinations
 AG 7 Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars
 AB 1 Disclosure of Loans to Officers
 AB 3 Guidance on Disclosure of Directors' Remuneration
 Volume III Auditing and Assurance Standards
 Preface to Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services
 Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services
 HKSQC1 Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements
 Hong Kong Framework for Assurance Engagements
 HKSA 200 Objectives and General Principles Governing an Audit of Financial Statements
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 HKSA 200 (Revised) Objectives and General Principles Governing an Audit of Financial Statements