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Code of Ethics

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Please click here to read the archives.



Date Title Comments due by *
2 February 2021

Invitation to Comment on International Ethics Standards Board For Accountants ("IESBA") Exposure Draft Proposed Revisions to the Definitions of Listed Entity And Public Interest Entity in The Code 


with links to

(IESBA's comment due date is 3 May 2021)


As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 7 April 2021.

3 April 2021 
20 July 2020

Invitation to Comment on Exposure Draft of the Code of Ethics for Professional Accountants – Chapter G Section 100 Professional Ethics Relevant to Anti-Money Laundering and Counter-Terrorist Financing Compliance for Accounting Professionals


In response to questions raised by members during the consultation, the Institute would like to clarify that members will not be affected by the proposals in the Exposure Draft if they are able to confirm to the Institute, in a questionnaire or when requested, that they do not provide professional services to clients by way of business directly or through a practice unit or another professional service entity.


To facilitate members’ understanding, we prepared the following webcast and an explanatory message to members to explain the proposed changes in the Exposure Draft and the rationale behind them. Please click here to view the message.


28 August 2020


(Comment due date extended to 20 October 2020)

Comments may be sent by mail, fax or email to:


Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6776

Email address: