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Volume I Professional Accountants Ordinance & By-laws, Professional Ethics & Conduct

Professional Accountants Ordinance

Professional Accountants By-laws

1.101 Disciplinary Committee Proceedings Rules

1.101A - Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules

1.102 Corporate Practices (Registration) Rules

1.102(sch.) Schedule to the Corporate Practices (Registration) Rules [Corporate Practices (Model Memorandum and Articl...

1.103 Corporate Practices (Professional Indemnity) Rules

			COE (Revised) Code of Ethics for Professional Accountants
			Code of Ethics for Professional Accountants
			S290 (Revised) Independence - Assurance Engagements

1.300 General Guidance - Explanatory foreword

1.301 Books and papers - ownership, disclosure and lien

1.302 Formation of companies by accountants

1.303 Restrictions on appointments as secretaries and directors of audit clients

1.304 Arrangements to cover the incapacity or death of a sole practitioner

1.305 Direct professional access

1.306 Guidance on reasonable steps to be taken for PII purposes

1.307 Production of audit working papers to the Securities and Futures Commission under section 179 of the Securities and Futures Ordinance

1.400 Explanatory Foreword

1.401 Review Procedures and Conduct of Members

1.500 Continuing Professional Development

1.600 Insolvency Guidance Note (1) - Scope

1.601 Insolvency Guidance Note (2) A liquidator's investigation into the affairs of an insolvent company

1.602 Insolvency Guidance Note (3) Preparation of insolvency office-holders' receipts and payments accounts

1.603 Insolvency Guidance Note (4) Disqualification of directors statutory reports

Volume II Financial Reporting Standards

Preface to Hong Kong Financial Reporting Standards

Conceptual Framework for Financial Reporting 2010

			HKAS 1 (Revised) Presentation of Financial Statements
			HKAS 2 Inventories

HKAS 7 Statement of Cash Flows

HKAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

HKAS 10 Events after the Reporting Period

HKAS 11 Construction Contracts

HKAS 12 Income Taxes

HKAS 16 Property, Plant and Equipment

HKAS 17 Leases

HKAS 18 Revenue

HKAS 19 Employee Benefits

			HKAS 19 (2011) Employee Benefits
			HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance

HKAS 21 The Effects of Changes in Foreign Exchange Rates

HKAS 23 (Revised) Borrowing Costs

			HKAS 24 Related Party Disclosures
			HKAS 24 (Revised) Related Party Disclosures

HKAS 26 Accounting and Reporting by Retirement Benefit Plans

HKAS 27 (Revised) Consolidated and Separate Financial Statements

			HKAS 27 (2011) Separate Financial Statements
			HKAS 28 Investments in Associates

			HKAS 28 (2011) Investments in Associates and Joint Ventures
			HKAS 29 Financial Reporting in Hyperinflationary Economies

HKAS 31 Interests in Joint Ventures

HKAS 32 Financial Instruments: Presentation

HKAS 33 Earnings Per Share

HKAS 34 Interim Financial Reporting

HKAS 36 Impairment of Assets

HKAS 37 Provisions, Contingent Liabilities and Contingent Assets

HKAS 38 Intangible Assets

HKAS 39 Financial Instruments: Recognition and Measurement

HKAS 40 Investment Property

HKAS 41 Agriculture

HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards

HKFRS 2 Share-based Payment

HKFRS 3 (Revised) Business Combinations

HKFRS 4 Insurance Contracts

HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations

HKFRS 6 Exploration for and Evaluation of Mineral Resources

HKFRS 7 Financial Instruments: Disclosures

			HKFRS 8 Operating Segments
			HKFRS 9 Financial Instruments
			HKFRS 10 Consolidated Financial Statements
			HKFRS 11 Joint Arrangements
			HKFRS 12 Disclosure of Interests in Other Entities
			HKFRS 13 Fair Value Measurement
			Improvements to HKFRSs 2010
			HK(IFRIC)-Int 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

HK(IFRIC)-Int 2 Members' Shares in Co-operative Entities and Similar Instruments

HK(IFRIC)-Int 4 Determining whether an Arrangement contains a Lease

HK(IFRIC)-Int 5 Rights to Interests arising from Decommisioning, Restoration and Environmental Rehabilitation Funds

HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

HK(IFRIC)-Int 7 Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies

HK(IFRIC)-Int 8 Scope of HKFRS 2

HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives

HK(IFRIC)-Int 10 Interim Financial Reporting and Impairment

HK(IFRIC)-Int 11 HKFRS 2 - Group and Treasury Share Transactions

HK(IFRIC)-Int 12 Service Concession Arrangements

HK(IFRIC)-Int 13 Customer Loyalty Programmes

HK(IFRIC)-Int 14 HKAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

			HK(IFRIC)-Int 15 Agreements for the Construction of Real Estate
			HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation
			HK(IFRIC)-Int 17 Distributions of Non-cash Assets to Owners
			HK(IFRIC)-Int 18 Transfers of Assets from Customers

HK(IFRIC)-Int 19 Extinguishing Financial Liabilities with Equity Instruments

			HK(IFRIC)-Int 20 Stripping Costs in the Production Phase of a Surface Mine
			HK-Int 4 Leases - Determination of the Length of Lease Term in respect of Hong Kong Land Leases

			HK-Int 5 Presentation of Financial Statements �V Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
			HK(SIC)-Int 10 Government Assistance - No Specific Relation to Operating Activities

HK(SIC)-Int 12 Consolidation - Special Purpose Entities

HK(SIC)-Int 13 Jointly Controlled Entities - Non-Monetary Contributions by Venturers

HK(SIC)-Int 15 Operating Leases - Incentives

HK(SIC)-Int 21 Income Taxes - Recovery of Revalued Non-Depreciable Assets

HK(SIC)-Int 25 Income taxes - Changes in the Tax Status of an Enterprise or its Shareholders

HK(SIC)-Int 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease

HK(SIC)-Int 29 Service Concession Arrangements : Disclosures

HK(SIC)-Int 31 Revenue - Barter Transactions Involving Advertising Services

HK(SIC)-Int 32 Intangible Assets - Web Site Costs

			Glossary of Terms Relating to Hong Kong Financial Reporting Standards
			HKFRS for Private Entities
			SME-FRF & SME-FRS Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard

AG 1 Preparation and Presentation of Accounts from Incomplete Records

AG 5 Merger Accounting for Common Control Combinations

			AG 7 Preparation of Pro Forma Financial Information for Inclusion in Investment Circulars
			AB 1 Disclosure of Loans to Officers

			AB 3 Guidance on Disclosure of Directors' Remuneration
			AB 4 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance

Volume III Auditing and Assurance Standards

			Preface (Revised) Preface to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services
			Glossary (Clarified) Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

HKSQC 1 (Clarified) Quality Control for Firms that Peform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements

Hong Kong Framework for Assurance Engagements

			HKSA 200 (Clarified) Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing
			HKSA 210 (Clarified) Agreeing The Terms of Audit Engagements
			HKSA 220 (Clarified) Quality Control for an Audit of Financial Statements
			HKSA 230 (Clarified) Audit Documentation
			HKSA 240 (Clarified) The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
			HKSA 250 (Clarified) Consideration of Laws and Regulations in an Audit of Financial Statements
			HKSA 260 (Clarified) Communication with Those Charged with Governance
			HKSA 265 (Clarified) Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
			HKSA 300 (Clarified) Planning an Audit of Financial Statements
			HKSA 315 (Clarified) Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
			HKSA 320 (Clarified) Materiality in Planning and Performing an Audit
			HKSA 330 (Clarified) The Auditor's Responses to Assessed Risks
			HKSA 402 (Clarified) Audit Considerations Relating to an Entity Using a Service Organization
			HKSA 450 (Clarified) Evaluation of Misstatements Identified during the Audit
			HKSA 500 (Clarified) Audit Evidence
			HKSA 501 (Clarified) Audit Evidence - Specific Considerations for Selected Items
			HKSA 505 (Clarified) External Confirmations
			HKSA 510 (Clarified) Initial Audit Engagements - Opening Balances
			HKSA 520 (Clarified) Analytical Procedures
			HKSA 530 (Clarified) Audit Sampling
			HKSA 540 (Clarified) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
			HKSA 550 (Clarified) Related Parties
			HKSA 560 (Clarified) Subsequent Events
			HKSA 570 (Clarified) Going Concern
			HKSA 580 (Clarified) Written Representations
			HKSA 600 (Clarified) Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)
			HKSA 610 (Clarified) Using the Work of Internal Auditors
			HKSA 620 (Clarified) Using the Work of an Auditor's Expert
			HKSA 700 (Clarified) Forming an Opinion and Reporting on Financial Statements
			HKSA 705 (Clarified) Modifications to the Opinion in the Independent Auditor's Report
			HKSA 706 (Clarified) Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
			HKSA 710 (Clarified) Comparative Information - Corresponding Figures and Comparative Financial Statements
			HKSA 720 (Clarified) The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements
			HKSA 800 (Clarifed) Special Considerations V Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
			HKSA 805 (Clarifed) Special Considerations V Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
			HKSA 810 (Clarifed) Engagements to Report on Summary Financial Statements
			HKSRE 2400 Engagements to Review Financial Statements

HKSRE 2410 Review of Interim Financial Information Performed by the Independent Auditor of the Entity

HKSAE 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information

			HKSAE 3402 Assurance Reports on Controls at a Service Organization
			HKSIR 300 Accountants' Reports on Pro Forma Financial Information in Investment Circulars
			HKSIR 400 Comfort Letters and Due Diligence Meetings on Financial and Non-financial Information

HKSRS 4400 Engagements to Perform Agreed-Upon Procedures Regarding Financial Information

HKSRS 4410 Engagements to Compile Financial Statements

PN600.1 Reports by auditors under the Hong Kong Companies Ordinance

PN620.2 Communications between auditors and the Insurance Authority

PN720 Acting as Scrutineer at a General Meeting of a Listed Issuer

PN730 Guidance for Auditors Regarding Preliminary Announcements of Annual Results

			PN740 Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules
			PN810.1 Insurance brokers - compliance with the minimum requirements specified by the Insurance Authority under sections 69(2) and 70(2) of the Insurance Companies Ordinance

PN810.2 The duties of auditors under the Insurance Companies Ordinance

PN820 The audit of licensed corporations and associated entities of intermediaries

PN830 Reports by Auditors Under the Banking Ordinance

PN840 The audit of solicitors' accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules

PN850 Review of flag day accounts

PN851 Review of the Annual Financial Reports of Non-governmental Organisations

PN852 Review of lottery accounts

PN860.1 The audit of retirement schemes

PN870 The assessments of Certification Authorities under the Electronic Transactions Ordinance

			PN871 Engagement to report on compliance with the Billing and Metering Integrity Scheme of OFTA
			PN 900 (Clarified) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard

PN1000 Inter-bank confirmation procedures

PN1010 The consideration of environmental matters in the audit of financial statements

PN1012 Auditing derivative financial instruments

PN1013 Electronic commerce - Effect on the audit of financial statements

AG3.283 Guidance for internal auditors

AG3.340 Prospectuses and the reporting accountant

AG3.341 Accountants' report on profit forecasts