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New and Major Standards

This webpage contains new and major standards. Click on the standards below for a quick access to relevant resources.

Sustainability Standards
Sustainability Reporting Sustainability Assurance and Ethics

Auditing and Assurance
Quality Management for Firms and Engagements HKSA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement HKSA 600 (Revised) Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) The Hong Kong Standard on Auditing for Audits of Financial Statements of Less Complex Entities (HKSA for LCE)

Code of Ethics
Code of Ethics for Professional Accountants

Financial Reporting
HKFRS 9 Financial Instruments HKFRS 15 Revenue from Contracts with Customers HKFRS 16 Leases HKFRS 17 Insurance Contracts HKFRS 18 Presentation and Disclosures in Financial Statements

IES 8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements
IES 8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements

Last updated: April 2025