Important
Notice
The Hong Kong Institute of Certified Public Accountants announced, from Tuesday 4 February 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).

This is a precautionary measure to safeguard the health and safety of our members and staff given the evolving coronavirus situation in Hong Kong, while balancing the need to ensure the services to members.

The Institute also announced that all CPD courses and member events from 24 February to 8 March are cancelled. We will closely monitor the situation to determine whether it is necessary to extend the measure to other future events. Arrangement for future events and refund will be advised in due course. Please click here to view the list of cancelled events.
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Implementation of a Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard 2004

Comment letters received on a Proposed Implementation of a Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard

 

CL1: Hong Kong General Chamber of Commerce  
 
 
CL2: Hong Kong Association of Banks  
   
CL3: ACCA Hong Kong  
   
CL4: The Society of Chinese Accountants and Auditors  
   
CL5: Anonymous  
   
CL6: The DTC Association  
   
CL7: K.C. Tsang  
   
CL8: Chan Pui Shan  
   
CL9: Commissioner of Inland Revenue  
   
CL10: Kingston C.P.A, Limited  
   
CL11: Liu & Wong CPA  
   
CL12: Simon K.Y. Yip & Co  
   
CL13: Hong Kong Monetary Authority  
   
CL14: Anthony Tsang Wai Hung
   
CL15: K.Y. Ngai
   
CL16: Candy Lum
   
CL17: Edward Yeung
   
CL18: Fung Siu Fan
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