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《专业会计师道德守则》

 

  


Technical Resources

This webpage contains pronouncements, guides and articles that are relevant to the Code of Ethics for Professional Accountants.

 

Key Changes to Ethical Requirements Coming into Effect 

 

Revisions effective for audits of financial statements for periods beginning on or after 15 December 2023 included in HKICPA Code of Ethics for Professional Accountants (Revised 2023):

 

  • Revisions relating to the definition of engagement team and group audits; and

  • The expiration of the “jurisdictional provision” addressing long association of personnel with an audit client.

 

Revisions which will become effective on 15 December 2024:

 

  • Revisions to the definition of a “public interest entity” (PIE) with local refinements by the HKICPA Ethics Committee; “audit client” and “group audit client”; and

  • Technology-related revisions (included in HKICPA Code of Ethics for Professional Accountants (Revised 2024)).

 

Details are discussed in an article published by the International Federation of Accountants.

 

                                      

Click below for more information:

901BTRIBe   HKICPA Code of Ethics for Professional Accountants (Revised 2024)

901BTRIBe   HKICPA Code of Ethics for Professional Accountants (Revised 2023)

901BTRIBe   HKICPA Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code 

 

901BTRIBe   IESBA International Code of Ethics for Professional Accountants (including International Independence Standards)

901BTRIBe    General guidance and references

       The Institute

 

       Accounting and Financial Reporting Council (AFRC)

       Others

 

 

Frequently used resources

 
 



Technical enquiries

  Click here to submit questions on standards issued by the Institute.
   
 

 

Revisions to the Code Addressing Tax Planning and Related Services (Effective Date: 1 July 2025)

The Institute

 

IESBA

 

Technology-related Revisions to the Code (Effective Date: 15 December 2024)

The Institute

 

IESBA

 

Others

 

Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

(Effective Date: 15 December 2024)

The Institute

 

IESBA

 

Revisions to the Code Relating to the Definition of Engagement Team and Group Audit

(Effective Date: 15 December 2023)

The Institute

 

IESBA

 

Revised Non-Assurance Services and Fee-related Provisions of the Code (Effective Date: 15 December 2022)

The Institute

 

IESBA

 

Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants (Effective Date: 31 December 2021)

The Institute

 

IESBA

 

Long Association of Personnel with an Audit Client (Effective Date: 15 December 2018)

IESBA

 

Responding to Non-Compliance with Laws and Regulations (Effective Date: 15 July 2017)

The Institute

 

IESBA

 

COVID-19 Related Guidance

IESBA

 

Others

 

 

 

Last updated: November 2024

 

 

 

 
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