Important
Notice

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The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Illustrative Financial Reports and Disclosure Checklists

Illustrative financial reports and presentation and disclosure checklists are regularly published by public accounting firms and are freely available from the websites shown below.

 

These illustrations and checklists are not substitutes from reading the International Financial Reporting Standards (IFRS)/ Hong Kong Financial Reporting Standards (HKFRS) in full and should be applied to entity's specific facts and circumstances.

 

Appropriate use of these resources would help entities to meet the latest presentation and disclosure requirements.

 

The Institute accepts no responsibility or liability for any of the material contained in these illustrative reports and checklists, nor any other information on the websites below.

 

 

(A)  Illustrative financial statements published by public accounting firms based on HKFRSs:

  • Deloitte Touche Tohmatsu
  • Ernst & Young
  • KPMG
  • PricewaterhouseCoopers 
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    (B) Illustrative financial statements and disclosure checklists published by public accounting firms based on IFRSs:

  • BDO
  • Deloitte Touche Tohmatsu
  • Ernst & Young
  • KPMG
  • PKF
  • PricewaterhouseCoopers 
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    Last updated: January 2017

     

     
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