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01_24

Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Historical Financial Statements Historical Financial Statements Historical Financial State ...

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01_05

Hong Kong Framework for Assurance Engagements Hong Kong Hong Kong Framework for Framework for Framework for Framework for Assurance Engagements Assurance Engagements Assurance Engagements Assurance En ...

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01_29

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

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hksir200

Accountants' Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong ...

File Type: pdf | Size: 926 KB

01_16

Auditing Accounting Estimates and Related Disclosures Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standa ...

File Type: pdf | Size: 888 KB

pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

File Type: pdf | Size: 825 KB

16sa54022

File Type: pdf | Size: 888 KB

01_14

Identifying and Assessing the Risks of Material Misstatement Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, ...

File Type: pdf | Size: 1 MB

pn820_20

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021 Effective for audits of financial statements for periods ending on or after 31 March 2021 Early ap ...

File Type: pdf | Size: 1 MB

ed_issa5

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

File Type: pdf | Size: 1 MB

exp_issa5

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

ed_issa5

File Type: pdf | Size: 1 MB

COVID-19 Pandemic Survey for PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

File Type: pdf | Size: 1022 KB

3099sa315

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024, June 2024* Effective for audits of ...

File Type: pdf | Size: 1 MB

s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022; revised March 2023, January 2024, June 2024 Effective for audits of financial statements for periods beginning on or a ...

File Type: pdf | Size: 1001 KB

HKAS 16_2023

Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised August 2022May 2024 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2023) COPYRIGHT Copyright 2024 Hong Kong Institu ...

File Type: pdf | Size: 860 KB

HKFRS 15_2023

Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised August 2022May 2024 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2023) COPYRIGHT Copyr ...

File Type: pdf | Size: 2 MB

nrs1624

HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...

File Type: pdf | Size: 2 MB

nas0724

Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash Flows Statement of Cash Flows Hong Kong Accounting Standard 7Hong Kong Accounting Standard 7 Hong Kong Accountin ...

File Type: pdf | Size: 721 KB

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

COEr2312c

1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...

File Type: pdf | Size: 4 MB

HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews

q1 Please advise whether a subsidiary Please advise whether a subsidiary (itself is not listed) of a listed entity is within the meaning of 1 paragraph 34(f)(i). What if the subsidiary is dormant or ...

發布日期: 2019-04-23

HKAS 38_2023

Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 855 KB

HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

File Type: pdf | Size: 1 MB

HKAS 40_2023

Investment Property Hong Kong Accounting Standard 40 HKAS 40 Revised August 2022May 2024 INVESTMENT PROPERTY Copyright 2 HKAS 40 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 737 KB

323_258601

1 Effective for reporting periods ending on or after 31 December 2024 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, ...

File Type: pdf | Size: 836 KB

8601

THE AUDIT OF RETIREMENT SCHEMES 1 PN 860.1 (May 2022) PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, May 2022, Febru ...

File Type: pdf | Size: 787 KB

324ssa5

Hong Kong Standard on Sustainability Assurance 5000 HKSSA 5000 Issued March 2025 Effective for assurance engagements on sustainability information reported for periods beginning on or after 15 Decembe ...

File Type: pdf | Size: 1 MB

318ncoe1224

File Type: pdf | Size: 4 MB

21

Hong Kong Standard on Auditing 315 (Revised 2019) HKSA 315 (Revised 2019) Issued March 2020; revised January 2021, December 2021, May 2022, March 2023, January 2024 Effective for audits of financial s ...

File Type: pdf | Size: 1 MB

39

File Type: pdf | Size: 1001 KB

31

Auditing Accounting Estimates and Related Disclosures Hong Kong Standard on Auditing 540 (Revised) HKSA 540 (Revised) Issued December 2018; revised January 2021, December 2021, May 2022, March 2023, J ...

File Type: pdf | Size: 565 KB

3

4. HKSQM4Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements Hong Kong Standard on Hong Kong Standard on Hong Kong S ...

File Type: pdf | Size: 1 MB

43

Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 201 ...

File Type: pdf | Size: 858 KB

4

File Type: pdf | Size: 1 MB

71

PN 740 (Revised) Issued September 2021; revised May 2022, March 2024 Effective for engagements beginning on or after 15 December 2022 Auditor’s Letter on Continuing Connected Transactions under the Ho ...

File Type: pdf | Size: 848 KB

72

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016, December 2020, December 2021, May 2022, January 2024, June 2024, January 2025* Effective for reporting periods ending on or aft ...

File Type: pdf | Size: 687 KB

73

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021, May 2022* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective ...

File Type: pdf | Size: 1 MB

74

File Type: pdf | Size: 787 KB

59

Engagements to Review Historical Financial Statements Hong Kong Standard on Review Engagements 2400 (Revised) HKSRE 2400 (Revised) Issued December 2012; revised January 2019, September 2019, July 2020 ...

File Type: pdf | Size: 841 KB

75

File Type: pdf | Size: 836 KB

65

Accountants’ Reports on Historical Financial Information in Investment Circulars Hong Kong Standard on Investment Circular Reporting Engagements 200 HKSIR 200 Issued December 2016; revised December 20 ...

File Type: pdf | Size: 997 KB

61

Review of Interim Financial Information Performed by the Independent Auditor of the Entity Hong Kong Standard on Review Engagements 2410 HKSRE 2410 Issued March 2007; revised March 2008, December 2021 ...

File Type: pdf | Size: 407 KB

62

Assurance Engagements Other than Audits or Reviews of Historical Financial Information Hong Kong Standard on Assurance Engagements 3000 (Revised) HKSAE 3000 (Revised) Issued March 2014; revised Februa ...

File Type: pdf | Size: 618 KB

60

Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review Engagements to Review En ...

File Type: pdf | Size: 1 MB

66

Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Ho ...

File Type: pdf | Size: 1 MB

44

File Type: pdf | Size: 1 MB

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hksir200

01_16

pn860_1_17

16sa54022

01_14

pn820_20

ed_issa5

exp_issa5

exp_issa5

ed_issa5

COVID-19 Pandemic Survey for PAIBs

3099sa315

s2600r

HKAS 16_2023

HKFRS 15_2023

nrs1624

nas0724

nas1224

COEr2312c

HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews

HKAS 38_2023

HKFRS 8_2023

HKAS 40_2023

323_258601

8601

324ssa5

318ncoe1224

21

39

31

3

43

4

71

72

73

74

59

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