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Code of Ethics for Professional Accountants

 

  


Technical Resources

This webpage contains pronouncements, guides and articles that are relevant to the Code of Ethics for Professional Accountants.

 

Ethics Educational Video

In November 2018, the Institute has revised the Code of Ethics for Professional Accountants (the “revised Code”) adopting the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board (the “International Code”) in April 2018.

The revised Code issued by the Institute consists of the following Chapters:

  • A is based on the International Code

  • [B – not used]

  • C contains either local application or represents an amplification of provisions in the International Code (i.e. Chapter A of this Code)

  • D is a comparison of the revised Code with the International Code

  • E applies to specialized areas of practice

  • F contains guidelines on anti-money laundering and counter-terrorist financing for professional accountants.

 

Chapters C, E and F are carried forward from the extant Code of Ethics for Professional Accountants (Revised February 2018) and form an integral part of the revised Code.

 

 

Click below for more information:

901BTRIBe   HKICPA Code of Ethics for Professional Accountants (Revised 2024)

901BTRIBe   HKICPA Code of Ethics for Professional Accountants (Revised 2023)

901BTRIBe   IESBA International Code of Ethics for Professional Accountants (including International Independence Standards)

901BTRIBe    General guidance and references

       The Institute

       Others

 

 

Frequently used resources

 
 



Technical enquiries

  Click here to submit questions on standards issued by the Institute.
   
 

 

Revisions to the Code Addressing Tax Planning and Related Services (Effective Date: 1 July 2025)

The Institute

 

IESBA

 

Technology-related Revisions to the Code (Effective Date: 15 December 2024)

The Institute

 

IESBA

 

Others

 

Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

(Effective Date: 15 December 2024)

The Institute

 

IESBA

 

Revisions to the Code Relating to the Definition of Engagement Team and Group Audit

(Effective Date: 15 December 2023)

The Institute

 

IESBA

 

Revised Non-Assurance Services and Fee-related Provisions of the Code (Effective Date: 15 December 2022)

The Institute

 

IESBA

 

Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants (Effective Date: 31 December 2021)

The Institute

 

IESBA

 

Long Association of Personnel with an Audit Client (Effective Date: 15 December 2018)

IESBA

 

Responding to Non-Compliance with Laws and Regulations (Effective Date: 15 July 2017)

The Institute

 

IESBA

 

COVID-19 Related Guidance

IESBA

 

Others

 

 

 

Last updated: July 2024

 

 

 

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