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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.

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Exposure Draft of Proposed Amendments to Small and Medium-Sized Entity Financial Reporting Framework (SME-FRF) and Proposed Sections of Small and Medium-Sized Entity Financial Reporting Standard (SME-FRS)

(A) Summary


The consultation period expired on 30 September 2008 and a total 111 written comment letters and responses to questionnaires were received. Two have indicated non-disclosure.


(B) Comment letters received


Letter Organisation / Submitter
CL2: Audit Commission
CL3: CCIF CPA Limited
CL5: Companies Registry
CL6: Eric Fok
CL7: Financial Services and The Treasury Bureau
CL8: Grant Thornton
CL9: Inland Revenue Department
CL10: K. H. Lau & Co
CL11: Mandatory Provident Fund Schemes Authority
CL12: Nexia Charles Mar Fan & Co
CL13: Official Receiver's Office
CL14: The Chinese General Chamber of Commerce
CL15: The DTC Association
CL16: The Hong Kong Association of Banks
CL17: The Society of Chinese Accountants & Auditors
CL18-32: Questionnaires received from Institute's website
CL33-109: Questionnaires received from SMPC Forum