HKICPA Members' Handbook

The official digital portal for the HKICPA Members' Handbook, containing the authoritative professional pronouncements, accounting standards, auditing guidelines, and ethical codes applicable to certified public accountants and registered practices in Hong Kong. Organized into three distinct volumes, Volume I details Professional Ethics and Governance; Volume II contains the Hong Kong Financial Reporting Standards (HKFRS), HKAS, and HK(IFRIC) Interpretations; and Volume III covers Hong Kong Standards on Auditing (HKSA), Assurance, and Related Services. It serves as an indispensable regulatory reference for accountancy students, auditors, financial controllers, and accounting researchers.