Code of Ethics

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

• Exposure Draft
• Explanatory Memorandum
• Watch the video to understand the proposed revisions: 

Invitation to Comment on IESBA Exposure Draft Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting

with links to

• Exposure Draft
• Explanatory Memorandum
• Introduction to IESBA Proposed IESSA and Enhanced Ethics Standards For Sustainability Reporting
• Ethics in Sustainability IESBA ED Explainer
• Sustainability Webinar
• Press Release

(IESBA’s comment due date is 10 May 2024) 

Invitation to Comment on IESBA Exposure Draft Using the Work of an External Expert 

with links to

• Exposure Draft
• Using the Work of an External Expert Webinar
• Press Release

(IESBA’s comment due date is 30 April 2024) 

Standard Setting Department

Hong Kong Institute of Certified Public Accountants
37^th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6603
Email address: commentletters@hkicpa.org.hk