Accounting standards

Financial reporting framework in Hong Kong

Website
Deloitte

Updates on accounting standards in Hong Kong, from Deloitte's IAS Plus service.

IFAC profile: Hong Kong S.A.R., China

Website
IFAC

Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Use of IFRS standards by jurisdiction: Hong Kong

Website
IFRS

Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

Terms of use

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Comparisons

Achieving Dual Compliance: The hurdles of complying with both HKFRS and IFRS

Website
2008
PwC

Comparison guide published by PwC in February 2008.

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010

Website
2010
HKICPA

Comparison table published by the Hong Kong Institute of Certified Public Accountants (HKICPA)

Terms of use

Model accounts

The ICAEW Library can search our databases for model accounts and disclosure checklists on behalf of members, ACA students and other authorised users. Contact us to request model documents.

Model financial statements (Hong Kong SAR)

Website
Deloitte

Example accounts and checklists produced by Deloitte member firms to help users prepare reports in compliance with local GAAP.

Terms of use

Guides

New Companies Ordinance in Hong Kong: How does the new CO affect accountants in preparing financial statements?

Website
2014
Deloitte

Guide produced by Deloitte examining the accounting implications of the new Companies Ordinance that became effective in March 2014.

Terms of use

Accountancy associations and groups

For regional organisations and networks, see our list of international accountancy bodies.

ICAEW Contact Members

Contact members in Greater China

ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Online articles

The ICAEW Library provides logged-in ICAEW members, ACA students and other entitled users with online access to articles from leading business, finance and management journals. To view the articles available, please log in.

Databases

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

International Corporate Procedures (Lexis+)

This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

Joining ICAEW

ACA training in China
If you are based in China you can qualify as an ICAEW Chartered Accountant as a university graduate. Many students start their journey by studying the ICAEW Certificate in Finance, Accounting and Business (ICAEW CFAB), before going on to complete the ACA qualification. There is also a special accelerated route for members of the Chinese Institute of Certified Public Accountants (CICPA).

CICPA members
CICPA members can join ICAEW through the Pathways to Membership scheme or the ACA study route.

HKICPA members

HKICPA members can join ICAEW through our reciprocal membership agreement or through the Pathways to Membership scheme.

Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Explore more country resources

Browse resources on over 170 countries and territories, including economic forecasts, guides to doing business and information on the tax climate in each jurisdiction.

Accounting by country or territory

Find resources on accounting practices and standards internationally.

See A to Z

Doing business in…

Explore the key issues for doing business abroad, from setting up a business to help on importing and exporting.

See A to Z

Tax by country or territory

Resources on taxation across the world, including double tax treaties and local tax guides.

See A to Z

Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.