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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.
HKICPA e-Handbook System This page was last edited on 1 February 2024, at 13:31 (UTC). Text is available under the Creative Commons ... Code of Conduct; Developers;
The Hong Kong Financial Reporting Standards (HKFRS) is a set of financial reporting standards issued by the Hong Kong Institute of Certified Public Accountants in Hong Kong. [1] It comprises a collection of standards, these include: Hong Kong Financial Reporting Standard (HKFRS) HKFRS Interpretation (HKFRS-Int) Hong Kong Accounting Standards (HKAS)
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 ...
Hong Kong Institute of Certified Public Accountants (HKICPA) ... ethics or work experience requirements for certification. ... Code of Conduct;
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Ethics, Professional Responsibilities and General Principles 15 - 25% Area II Assessing Risk and Developing a Planned Response 25 - 35% Area III Performing Further Procedures and Obtaining Evidence 30 - 40% Area IV Forming Conclusions and Reporting 10 - 20%