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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.
2 See also. 3 References. ... (HKAS), formerly HKSSAP, is a set of accounting standards issued by the Hong Kong Institute of Certified Public Accountants. Details
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.
HKICPA Hong Kong Institute of Certified Public Accountants: Hungary: Member: Chamber of Hungarian Auditors Iceland: Member: FLE Félag Löggiltra Endurskodenda India: Member: ICAI Institute of Chartered Accountants of India: India: Member: ICMAI Institute of Cost Accountants of India: Indonesia: Member: IAI Indonesian Institute of Accountants ...
Audits of brokers and dealers in securities full-text: 08-02: 1977: Audits of brokers and dealers in securities full-text: 08-03: 1985: Audits of brokers and dealers in securities full-text: 08-04: 1989: Audits of brokers and dealers in securities full-text: 08-05: 1992: Audits of brokers and dealers in securities, with conforming changes as of ...
Accountant at work. In the Commonwealth of Nations, which include the United Kingdom, Canada, Australia, New Zealand, Hong Kong pre-1997, and several other states, commonly recognised accounting qualifications are Chartered Certified Accountant (), Chartered Accountant (CA or ACA), Certified Management Accountant (Institute of Certified Management Accountants) (CMA), Chartered Management ...
The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
Financial Analysts Journal, vol. 31, no. 1, 1975, pp. 32–56. JSTOR 4477781. American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements. Objectives of financial statements: Report of the Study Group on the Objectives of Financial Statements. 1973. Full-text