HKICPA's response to the government's 2022-2023 Budget

HKICPA's response to the government's 2022-2023 Budget (Hong Kong, 23 February 2022) – The Hong Kong Institute of Certified Public Accountants (HKICPA) welcomes the government's Budget 202 ...

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S.T.O.P. Medical Supplies

Expiry date: until further notice Offer: Special discount offer for COVID-19 rapid test kit with a minimum order quantity (MOQ) of 200 sets. For the product and offer details, please contact 9326 972 ...

HKICPA's response to 2021-22 Budget

HKICPA's response to 2021-22 Budget (Hong Kong, 24 February 2021) The HKSAR Government today announced the 2021-2022 Budget, which includes ten suggestions made by the Hong Kong Institute of Certi ...

利用綜合報告講好企業故事

國際綜合報告理事會（The International Integrated Reporting Council，簡稱IIRC）近日正修訂其廣受企業及機構採用的綜合報告框架。CIMA一直以來也是國際綜合報告的積極推動者。IIRC理事會首席執行官，CIMA公會前首席執行官Charles Tilley將在本篇分享他如何引領該組織的策略方向，以及其多元資本概念為何變得前所未有的重要。 撰文：Nicky ...

特別報告：鑒證未來

審計一直隨市場發展變化。尤其在過去五年中，從科技、監管和業務的角度來看，這個古老的行業取得了顯著發展。唯一不變的是會計師在這過程中發揮着至關重要的作用。本文探討核數師的角色如何擴展到審計業務之外，以及為何審計不僅是進入這行業的起點，還是一種可以在職業生涯中建立信任和壯大業務的專業質素 撰文：Jeremy Chan 插圖：Gianfranco Bonadies 對於大多數會計師來說，審計是他們再熟悉 ...

Hong Kong Institute of CPAs ...

Message to members: Exposure Draft of the Code of Ethics

New video introduction to the Exposure Draft of the Code of Ethics for Professional Accountants on AML/CTF compliance The amended Anti-Money Laundering and Counter-Terrorist Financing Ordinance (AMLO) ...

Audit Risk Model

Audit Risk Model

A closer look at the new leases standard – An analysis of lessee’s financial statements

A closer look at the new leases standard – An analysis of lessee’s financial statements

n_hkas315

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 ...

Enhanced tax deduction

Enhanced Tax Deduction for Research & Development Expenditures

guide-to-application

DECEMBER 2021 Registered PIE Auditors Guide to Application for Registration as Public Interest Entity AuditorIntroduction The Financial Reporting Council (Amendment) Ordinance 2019 came into operation ...

fit-and-proper decl

Form PIE-F&P (Oct 2020) Page 1 An application for registration as Public Interest Entity ("PIE") Auditor and any subsequent change is made by a practice unit registered with the Hong Kon ...

Annual Renewal for Registered PIE Auditors

Under section 20J of the Financial Reporting Council Ordinance (“FRCO”), Cap. 588, registration of a Registered PIE Auditor expires on 31 December each year. Section 20K of the FRCO further specifies ...

Fee schedule

Fee Schedule Application fee b, c HK600 Assessment fee b, c (for graduates of non-accredited programmes and graduates of accredited programmes completed over 5 years) HK1,200 Annual fee d HK600 Re-reg ...

prefacerevised

Preface Revised May 2010 Effective as of 15 December 2009 Preface to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services PREFACE 2 PREFACE (May 2010) PREFACE ...

pn900rev

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014 Effective fo ...

prefaceamended

Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Preface PrefacePrefacePreface Issued JulyIssued JulyIssued JulyIssued July Issued JulyI ...

pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

pn900clarified

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...

pn860_1_17

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 Practice Note 860.1 (Revised) The Audit of ...

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_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 ...

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 ...

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 ...

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

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 ...

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 ...