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The Hong Kong Institute of Certified Public Accountants (HKICPA, Chinese: 香港會計師公會) is the professional accounting body of Hong Kong. Its main responsibilities are: Registering accountants and issuing practising certificates. Regulating the professional conduct and standards of members.
Accountancy in Hong Kong is regulated by the HKICPA under the Professional Accountants Ordinance (Chapter 50, Laws of Hong Kong). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of Hong Kong), and other Ordinances such as the Securities and Futures Ordinance, the Listing Rules, etc.
HKAS 1 Presentation of Financial statements; HKAS 2 Inventories; HKAS 7 Cash flow statements; HKAS 8 Accounting Policies, Changes in Accounting Estimates; HKAS 10 Events after the Reporting Period
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Members receive the magazine as a membership benefit, and it is also available to subscribers. The magazine offers readers a variety of news stories which affect the profession, SME news, technical updates, and interviews with figureheads throughout the business world, as well as articles on issues such as IFRS , tax, environmental accounting ...
An employee handbook, sometimes also known as an employee manual, staff handbook, or company policy manual, is a book given to employees by an employer. The employee handbook can be used to bring together employment and job-related information which employees need to know. It typically has three types of content: [1]
The institute publishes a members' handbook containing the Chartered Accountants Act 1949, Chartered Accountants Regulations 1988, Professional Opportunities for Members – an Appraisal, Code of Ethics and Manual for members. These together form the basis of regulation of the profession.
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