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Volume I — Professional Ethics & Ordinance

PAO, By-laws, Code of Ethics (Parts A–F), General Guidance, CPD, Liquidation & Insolvency

19 Topics Updated Jun 2026 185KB
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Volume II — Financial Reporting (HKFRS)

HKAS 1–41, HKFRS 1–16, Conceptual Framework, Preface

30+ Standards Updated Feb 2026 237KB
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Volume III — Auditing Standards (HKSA)

HKSQM 1–2, HKSA 200–810, Assurance Framework, Related Services

40+ Standards Updated Jun 2026 287KB
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Volume IV — Sustainability Disclosure (HKFRS SDS)

HKFRS S1 General Requirements, HKFRS S2 Climate-related Disclosures

2 Standards Updated Jun 2026 141KB
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