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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 *
27 February 2024

Invitation to Comment on Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
with links to


 27 April 2024
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 6603
Email address: