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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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File information Description Logo of the Hong Kong Institute of Certified Public Accountants, the official professional accounting body in Hong Kong
The CEO of CPA Australia from 2009, Alex Malley, came under significant criticism in the media and from CPA members in 2017 for his A$1.8 million annual salary and for the significant amounts of CPA funds going towards promoting Malley and his personal interests, such as a paid television show and Malley's autobiography. [7]
The International Auditing and Assurance Standards Board or IAASB is an independent standard-setting board that develops the International Standards on Auditing.IAASB issues International Standards on Auditing covering various services offered by professional accountants worldwide like auditing, review, other assurance, quality control, and related services.
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 ...