Important
Notice

Member services

 

In view of the stabilizing coronavirus situation in Hong Kong, the Hong Kong Institute of Certified Public Accountants announced resumption of the library facilities and normal services hours of counter on the 27th floor with effect from 4 May 2020 (Monday).

 

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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Code of Ethics

Members' handbook volume I – "Professional Accountants Ordinance and by-laws, professional conduct and ethics"
 
To access the members' handbook, please click here.

Ethics standards
Statements of professional ethics are issued to provide detailed information as to what is expected of a member in certain circumstances.
 
General guidance
General guidance is issued as additional guidance of a more general nature for the benefit of members.


Due process

This page links to the full text of the following documents (available in Adobe Acrobat format).

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