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423410

Assurance Engagements on Greenhouse Gas Statements Hong Kong Standard on Assurance Engagements 3410 HKSAE 3410 Issued November 2012; revised March 2014, January 2019, September 2019, July 2020, Decemb ...

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82022

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024 Effective for engagements beginning on or after 15 December 2022 The Audit ...

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42t3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

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3tb6

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Survey on shortage of accounting professionals in HK

The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute of Certified Public Accountants is The Hong Kong Institute ...

Release Date: 2024-01-15

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update 305

i Update No. 305 (Issued 30 January 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to vii with revised pages i to v. Revised content pag ...

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ed_expert

International Ethics Standards Board for Accountants Using the Work of an External Expert Exposure Draft January 2024 Comments due: April 30, 2024 About the IESBA The International Ethics Standards Bo ...

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ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

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em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

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f22

Hong Kong Framework for Assurance Engagements Hong Kong Framework for Assurance Engagements Framework Issued March 2014; Revised September 2019, July 2020, December 2021, May 2022, January 2024 Hong K ...

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01_25

Assurance Engagements on Assurance Engagements on Assurance Engagements on Assurance Engagements on Assurance Engagements on Assurance Engagements on Assurance Engagements on Assurance Engagements on ...

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01_05

Hong Kong Framework for Assurance Engagements Hong Kong Hong Kong Framework for Framework for Framework for Framework for Assurance Engagements Assurance Engagements Assurance Engagements Assurance En ...

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01_14

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, ...

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01_29

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

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01_24

Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Historical Financial Statements Historical Financial Statements Historical Financial State ...

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01_16

Auditing Accounting Estimates and Related Disclosures Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standa ...

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01_20

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

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em__2704pie

1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...

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ed_240r

International Standard on Auditing Proposed International Standard on Auditing 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conformin ...

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t3tb6

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HKICPA SSG Scholarship 2023-24 Webpage version

No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...

File Type: pdf | Size: 376 KB

ed_bcdgi

Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...

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74022

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

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sir20022

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

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17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

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HKICPA SSG Scholarship 202324 Final Webpage version

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ed_570

International Standard on Auditing Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs Exposure Draft April ...

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pn860_1_17av

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 ...

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exp_issa5r

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

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ed_issa5r

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

File Type: pdf | Size: 1 MB

AML Guidelines revisedfor Gazettal May 2023 Final_1

AML Guidelines revisedfor Gazettal May 2023 Final_1 Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 ...

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sa70022

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hksqm1

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 ...

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85022

Reporting on Flag Days, General Charitable Fund-raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits issued by the Social Welfare Department Practic ...

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adm_asfrs7

Amendments to HKAS 7 and HKFRS 7 Issued July 2023 Effective for annual reporting periods beginning on or after 1 January 2024 Supplier Finance Arrangements Amendments to HKAS 7 and HKFRS 7 SUPPLIER FI ...

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341022

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830pn21

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for report ...

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20pn850r21

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ps22024

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised August 2022June 2023 This Practice Statement has incorporated the conseque ...

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hkfrs162024f

HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...

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hkas12024

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...

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COEAtrr

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2023 Technology-related Revisions to the Code TECHNOLOGY-RELATED REVISIONS TO THE CODE Copyright 2 COE (July 2023) COPY ...

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Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

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Best written report 2021

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AML Guidelines revisedfor Gazettal May 2023 Final

AML Guidelines revisedfor Gazettal May 2023 Final Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants Revised May Revised May Revised MayRevised May 2023 2 ...

File Type: pdf | Size: 1 MB

2023 PreExamination Technique Seminar Paper 1

Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Acco ...

File Type: pdf | Size: 7 MB

HKAS 36_2023

Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...

File Type: pdf | Size: 1 MB

HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 1 MB

HKAS 37_2023

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...

File Type: pdf | Size: 697 KB

HKFRS 9_2023

FINANCIAL INSTRUMENTS Financial Instruments HKFRS 9 Revised August 2022May 2024 Hong Kong Financial Reporting Standard 9 FINANCIAL INSTRUMENTS Copyright 2 HKFRS 9 (2023) COPYRIGHT Copyright 2024 Hon ...

File Type: pdf | Size: 4 MB

Easy Store offer till Dec 2024

貨到安裝後付款(接受現金或支票付款或轉數快) 窗口機優惠安裝套餐: 3/4 匹-1 匹窗口機送貨連基本安裝費: 每部450 窗口機優惠安裝套餐: 1 匹半-2 匹半窗口機送貨連基本安裝費: 每部520 (基本安裝包括拆收舊機, 5 呎去水喉及玻璃膠封邊) These special offers are provided by Easy Stores Ltd for Hong Kong Insti ...

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Easy Store offer till Sep 2024

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310ncoe06

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

File Type: pdf | Size: 4 MB

314n19

HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...

File Type: pdf | Size: 779 KB

AML Procedures Manual for Accounting Professionals Revised 2024

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File Type: pdf | Size: 12 MB

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

File Type: pdf | Size: 3 MB

30924sre2400

Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review En ...

File Type: pdf | Size: 1 MB

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2 Member Name: Member No. : No. Less 15% Qty Sub Ttl Grand Ttl 1 WBA0388-002S/BLK WC-SP41-SL-BK 5,500.00 4,675.00 2 WBA0390-003RG/MB ...

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Easy Store_Product List_till Sep

**Window Type Air-Conditioner Delivery and Installation Package 1: 3/4HP-1HP 450 (Includes dismantle old machine only) **Window Type Air-Conditioner Delivery and Installation Package 2: 1.5HP-2.5HP 52 ...

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Olimo Terms Conditions 2023

Olimo Terms Conditions 2023 Olimo Limited TERMS & CONDITIONS TERMS & CONDITIONS 1. Service is subject to availability and must be pre Service is subject to availability and must be pre Service ...

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Easy Store_Product List till Dec

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Easy Store Offer Oct - Dec 2023

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Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS241NT 24 Liters/Day Suggested Retail Price 4,498 Staff Offer 2,730 Whirlpool Puri-Pro 2-in-1 Dehumidpurifier Series (1-year Wa ...

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Easy Store offer till March 2024

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Easy Store_Apr_Jun 2022

Whirlpool Dehumidifier Series (1-year Warranty /Free Delivery!) Model : DS202NF 20 Liters/Day Suggested Retail Price 3,998 Staff Offer 2,380 Model : DS242NF 24 Liters/Day Suggested Retail Price 4,698 ...

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Easy Store offer till June 2024

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Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

File Type: pdf | Size: 828 KB

Easy Store_Oct _ Dec 2022

2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Sta ...

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Easy Store Offer Jan Mar 2023

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Easy Store Offer Apr - Jun 2023

General R32 Inverter Window Type Air-Conditioner with remote controller Model : AMWB18NIC 2HP Suggest Retail Price 11,880 Staff Offer 7,800 Model : AMWB12NIC 1.5HP Suggest Retail Price 9,680 Staff Off ...

File Type: pdf | Size: 798 KB

Easy Store offer till 30 Sep 2023

GREE R32 Inverter Window Type Air-Conditioner remote controller /WIFI Model : GWF18DB 2HP Suggest Retail Price 9,590 Staff Offer 6,780 Model : GWF12DB 1.5HP Suggest Retail Price 7,690 Staff Offer 6,03 ...

File Type: pdf | Size: 810 KB

nps224

Making Materiality Judgements Hong Kong Financial Reporting Standards Practice Statement 2 HKFRS Practice Statement 2 Revised June 2023May 2024 MAKING MATERIALITY JUDGEMENTS Copyright 2 HKFRS Practic ...

File Type: pdf | Size: 767 KB

nas2125

HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...

File Type: pdf | Size: 541 KB

hkfrs16

HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...

File Type: pdf | Size: 1 MB

nas0124

Presentation of Financial Statements Hong Kong Accounting Standard 1 HKAS 1 Revised June 2023May 2024 PRESENTATION OF FINANCIAL STATEMENTS Copyright 2 HKAS 1 (2024) COPYRIGHT Copyright 2024 Hong Kon ...

File Type: pdf | Size: 1 MB

30917sa700

File Type: pdf | Size: 1 MB

30926pn820

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 ...

File Type: pdf | Size: 687 KB

3091hksqm1

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COEr22_discard310

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...

File Type: pdf | Size: 4 MB

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

File Type: pdf | Size: 1022 KB

319s1

HKFRS S1 Issued 12 December 2024 General Requirements for Disclosure of Sustainabilityrelated Financial Information Hong Kong Financial Reporting Standard S1 Please refer to the Explanatory Memorandum ...

File Type: pdf | Size: 850 KB

319s2

HKFRS S2 Issued 12 December 2024 Climate-related Disclosures Hong Kong Financial Reporting Standard S2 Please refer to the Explanatory Memorandum accompanying HKFRS S1 General Requirements for Disclos ...

File Type: pdf | Size: 3 MB

810222

1 PN 810.2 (Revised) (May 2022) Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance PN 810.2 (Revised) Issued February 2015; revised February ...

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Annual Report 2024

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Release Date: 2024-11-19

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423410

82022

42t3tb6

3tb6

Survey on shortage of accounting professionals in HK

update 305

ed_expert

ed__susec

em__susec

f22

01_25

01_05

01_14

01_29

01_24

01_16

01_20

em__2704pie

ed_240r

t3tb6

HKICPA SSG Scholarship 2023-24 Webpage version

ed_bcdgi

74022

sir20022

17je0623

HKICPA SSG Scholarship 202324 Final Webpage version

ed_570

pn860_1_17av

exp_issa5r

ed_issa5r

AML Guidelines revisedfor Gazettal May 2023 Final_1

sa70022

hksqm1

85022

adm_asfrs7

341022

830pn21

20pn850r21

ps22024

hkfrs162024f

hkas12024

COEAtrr

Best written report 2021

Best written report 2021

AML Guidelines revisedfor Gazettal May 2023 Final

2023 PreExamination Technique Seminar Paper 1

HKAS 36_2023

HKAS 19_2023

HKAS 37_2023

HKFRS 9_2023

Easy Store offer till Dec 2024

Easy Store offer till Sep 2024

310ncoe06

314n19

AML Procedures Manual for Accounting Professionals Revised 2024

311n18

30924sre2400

GOLDEN CONCEPT AW Series 6 7 Straps Order Form for HKICPA 26042022 R2

Easy Store_Product List_till Sep

Olimo Terms Conditions 2023

Easy Store_Product List till Dec

Easy Store Offer Oct - Dec 2023

Hong Kong Institute of Certified Public Accountants Members Offer Jan _ Mar 2022

Easy Store offer till March 2024

Easy Store_Apr_Jun 2022

Easy Store offer till June 2024

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Easy Store_Oct _ Dec 2022

Easy Store Offer Jan Mar 2023

Easy Store Offer Apr - Jun 2023

Easy Store offer till 30 Sep 2023

nps224

nas2125

hkfrs16

nas0124

30917sa700