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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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Comment letters

Comment letters received on Exposure Draft of Hong Kong Interpretation 5 – Presentation of Financial Statements – Classification by the Borrower of a Term Loan that contains a Repayment on Demand Clause (Due date: 29 October 2010)


Letter Organisation / Submitter Date Received
CL1: New Island Printing Holdings Ltd. 22 September 2010
CL2: Friedmann Pacific Investment Holdings Ltd. 28 September 2010
CL3: Inland Revenue Department 15 October 2010
CL4: The Chamber of Hong Kong Listed Companies 18 October 2010
CL5: Audit Commission 25 October 2010
CL6: Official Receiver's Office 25 October 2010
CL7: The Stock Exchange of Hong Kong Ltd. 27 October 2010
CL8: Ng Tai Chiu, David 27 October 2010
CL9: Wai Yuen Tong Medicine Holdings Ltd. 29 October 2010
CL10: PNG Resources Holdings Ltd. 29 October 2010
CL11:  Wang On Group Ltd. 29 October 2010
CL12: China Agri-Products Exchange Ltd. 29 October 2010
CL13: The Hong Kong Association of Banks 29 October 2010
CL14: The DTC Association 29 October 2010