๐ Full Volume I PDF โ Professional Accountants Ordinance, By-laws, Code of Ethics, General Guidance, CPD, Liquidation & Insolvency
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1.1 Professional Accountants Ordinance, By-laws, Rules & Guidelines
- CAP.50 โ Professional Accountants Ordinance๐ Pending
- CAP.50A โ Professional Accountants By-laws๐ Pending
- 1.101 โ Disciplinary Committee Proceedings Rules๐ Pending
- 1.101A โ Guidelines on Administering Disciplinary Rules๐ Pending
- 1.102 โ Corporate Practices (Model Articles of Association)๐ Pending
- 1.103 โ Corporate Practices (Professional Indemnity) Rules๐ Pending
1.2 Professional Ethics โ Code of Ethics
- Part A โ International Code (IESBA)๐ Pending
- Part C โ Additional HK Requirements (s100โs1000)๐ Pending
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Part F โ Anti-Money Laundering / Counter-Financing of Terrorism (AML/CFT) Guidelines
๐ Study
โ Q&A
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Complete
- Part E โ Ethics in Liquidation & Insolvency๐ Pending
1.3 General Guidance
- 1.300 โ Explanatory Foreword๐ Pending
- 1.301 โ Books and Papers โ Ownership, Disclosure & Lien๐ Pending
- 1.302 โ Formation of Companies by Accountants๐ Pending
- 1.303 โ Restrictions on Appointments as Secretaries/Directors of Audit Clients๐ Pending
- 1.305 โ Direct Professional Access๐ Pending
- 1.306 โ Guidance on Reasonable Steps for PII Purposes๐ Pending
- 1.307 โ Production of Audit Working Papers to SFC (SFO s.179)๐ Pending
1.5 Continuing Professional Development (CPD)
- 1.500 โ CPD (Effective 1 December 2025)๐ Pending
- 1.500 โ CPD (Effective 1 December 2026)๐ Pending
1.6 Liquidation & Insolvency
- COE S500 โ Ethics in Liquidation & Insolvency๐ Pending
- 1.600 โ Guidance Note (1) โ Scope๐ Pending
- 1.601 โ Guidance Note (2) โ Investigation into Affairs of Insolvent Company๐ Pending
- 1.602 โ Guidance Note (3) โ Receipts & Payments Accounts๐ Pending
- 1.603 โ Guidance Note (4) โ Disqualification of Directors โ Statutory Reports๐ Pending