The Hong Kong Institute of Certified Public Accountants announced that from Wednesday 15 July 2020 until further notice, the closure of the library facilities and the adjustment of the services hours of the counter on the 27th floor from 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).

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Members' Handbook

icon_content_volume icon_content_volume VOLUMES

Volume I

Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct

Volume II

Financial Reporting Standards

Volume III

Auditing and Assurance Standards


  • 27 July 2020
    Update No 242
  • 23 July 2020
    Update No 241
  • 29 June 2020
    Update No 240
  • 04 June 2020
    Update No 239
  • 29 May 2020
    Update No 238
  • 31 March 2020
    Update No 237
  • 30 March 2020
    Update No 236
  • 16 December 2019
    Update No 235
  • 11 November 2019
    Update No 234
  • 23 October 2019
    Update No 233
  • 30 September 2019
    Update No 232
  • 29 July 2019
    Update No 231
  • 27 June 2019
    Update No 230
  • 18 June 2019
    Update No 229
  • 01 February 2019
    Update No. 228
  • 01 February 2019
    Update No. 227

Salient Features

  • Published in A4 size;
  • Electronic and Paper-based Handbook now have identical formats;
  • Free public access#to the electronic Handbook available; and
  • Paper-based Handbook available by subscription.

#Restricted to website visitors in Hong Kong only


Members' Handbook Subscription

Institute members can access the electronic version of the Members’ Handbook at no additional charge. Non-members and students residing in Hong Kong can access by becoming our subscribers* through completing the subscription form below:  

Subscription order form

The hard copy version of the Members’ handbook (consisting of a foundation set and/updates) is available to Institute members and non-members by subscription only.

* Subscribers may login here


Feedback and Assistance

We welcome your comments and feedback on the new Handbook. Comments and suggestions on the new Handbook should be addressed to Standard Setting Department by email:


Any requests for IT related assistance regarding the new Handbook should be addressed to IT Section by email: