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Accountancy In Hong Kong
Accountancy in Hong Kong is regulated by the HKICPA under the Professional Accountants Ordinance (Chapter 50, Laws of Hong Kong) as well as the Accounting and Financial Reporting Council. The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of Hong Kong), and other Ordinances such as the Securities and Futures Ordinance, the Listing Rules, etc. Accounting standards The regulating of accountancy, auditing, membership, professional, licensing all falls under the HKICPA. However, in many cases, the HKICPA themselves are helpless in concluding what constitutes properly prepared financial statements. There were some attempts in obtaining external professional legal opinions on behalf of its members (e.g. what constitutes "true and fair") but they are non-binding in court. The ultimate True and Fair / True and Correct of a set of published financial statement falls under the Court system in Hong Kong, which relies on the generall ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
HKICPA
The Hong Kong Institute of Certified Public Accountants (HKICPA, ) is the professional accounting body of Hong Kong. It is overseen by the Accounting and Financial Reporting Council. Responsibilities *Registering accountants and issuing practising certificates. *Regulating the professional conduct and standards of members. *Setting codes of ethics and standards of accounting and auditing. *Regulating the quality of entry to the profession through its qualification programme and related courses. *Providing continuing education and other services to members. *Promoting the accountancy profession both in Hong Kong and overseas. Recognition with other institutions Association of Chartered Certified Accountants (ACCA) Prior to 2002, Hong Kong accountants were allowed to obtain full memberships from both Association of Chartered Certified Accountants (ACCA) and HKICPA under a joint examination scheme between the two institutions. A mutual recognition agreement was then announced bet ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Institute Of Chartered Accountants
The Canadian Institute of Chartered Accountants (CICA) was incorporated by an Act of the Parliament of Canada in 1902, which later became known as the ''Canadian Institute of Chartered Accountants Act''. The CICA developed and supported accounting, auditing and assurance standards for organizations in Canada, developed and delivered education programs, and issued the professional designation of Chartered Accountant. The CICA was a founding member of the International Federation of Accountants The International Federation of Accountants (IFAC) is the global organization for the accountancy profession. Founded in 1977, IFAC has 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public prac ... and the Global Accounting Alliance. In 2014, CICA merged with Canada's two other major accounting designations to form the CPA Canada, Chartered Professional Accountants of Canada. History * 1902 – The Dominion Association of Chartered ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
South African Institute Of Chartered Accountants
The South African Institute of Chartered Accountants (SAICA), South Africa’s pre-eminent body for accountants. The institute provides a wide range of support services to more than 48,000 members and associates who are chartered accountants (CAs(SA)), as well as associate general accountants (AGAs(SA)) and accounting technicians (ATs(SA)). As of June 2021, the institute has over 48,000 members. ''SAICA'' provides support, advice and services to its members throughout their professional lives. ''SAICA'' members are business advisors, business leaders and entrepreneurs. ''SAICA'' members can use the accredited CA(SA), AGA(SA) or AT(SA) designations. Membership and qualification To become a student and a member of the South African Institute of Chartered Accountants the candidate needs to enroll for an Accounting degree or an equivalent CA(SA) undergraduate qualification at a SAICA accredited university. Once the degree is completed the student is required to complete his Certifi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants Of Zimbabwe
The Institute of Chartered Accountants of Zimbabwe (ICAZ) is a professional accountancy body in Zimbabwe. It is the sole organization in Zimbabwe with the right to award the Chartered Accountant designation. ICAZ is a member of the International Federation of Accountants (IFAC). ICAZ was a charter member of the Pan African Federation of Accountants, which was inaugurated on 5 May 2011. ICAZ is also a full member of the Eastern Central and Southern African Federation of Accountants. In January 2010, 134 candidates to become chartered accountants passed part one of the Qualifying Examinations. With 216 students sitting the examination, the pass rate was 62%. On 28 June 2011, ICAZ hosted a one-day tax conference in Harare with focus on taxpayers' rights to tax privacy, customs valuation of goods and international commercial terms. In January 2018, ICAZ past president Martin Makaya stated that a sample by ICAZ of six state-owned entities had shown that only two chartered account ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants Of Scotland
The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of Chartered Accountants (CAs).{{Citation needed, date=November 2023 ICAS act as a voice of the professional business community. Although other British accounting bodies use the title Chartered Accountant, the CA designation is unique to ICAS in the UK.{{Citation needed, date=November 2023 ICAS has more than 21,000 members and students worldwide. ICAS members are business advisors, business owners and entrepreneurs. They play roles in 80% of the FTSE 100 companies. Half of ICAS members are based in Scotland; the other half work in England and around the globe.{{cite web, title=About ICAS, url=http://www.scottish.parliament.uk/s4/committees/eet/inquiries/ScotlandBill/documents/ICAS.pdf, work=Submission from ICAS on Corporation Tax Reform, publisher=Scottish Parliament, access-date=19 September 2011, page=16, date=8 September 2011{{dead link, date=December 2017 , bot=InternetArchiveBot ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
New Zealand Institute Of Chartered Accountants
New or NEW may refer to: Music * New, singer of K-pop group The Boyz * ''New'' (album), by Paul McCartney, 2013 ** "New" (Paul McCartney song), 2013 * ''New'' (EP), by Regurgitator, 1995 * "New" (Daya song), 2017 * "New" (No Doubt song), 1999 * "new", a song by Loona from the 2017 single album '' Yves'' * "The New", a song by Interpol from the 2002 album ''Turn On the Bright Lights'' Transportation * Lakefront Airport, New Orleans, U.S., IATA airport code NEW * Newcraighall railway station, Scotland, station code NEW Other uses * ''New'' (film), a 2004 Tamil movie * New (surname), an English family name * NEW (TV station), in Australia * new and delete (C++), in the computer programming language * Net economic welfare, a proposed macroeconomic indicator * Net explosive weight, also known as net explosive quantity * Network of enlightened Women, an American organization * Newar language, ISO 639-2/3 language code new * Next Entertainment World, a South Korean media compan ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants In Ireland
Chartered Accountants Ireland was established by Royal Charter on 14 May 1888, and is Ireland's largest accountancy body. According to its website, it represents over 30,000 members globally. Chartered Accountants Ireland is part of the Consultative Committee of Accountancy Bodies and members are authorised to conduct audit, insolvency and investment business work. It is one of Ireland's six Recognised Accounting Bodies, regulated by the Irish Auditing and Accounting Supervisory Authority (IAASA). Chartered Accountants Ireland is a founding member of the chartered accountants body, Chartered Accountants Worldwide. History Chartered Accountants Ireland was established under a royal charter in 1888. This original body was named the 'Institute of Chartered Accountants in Ireland'. The body has been a member of the International Federation of Accountants since 1977. Organisation The council is the highest governance organ of the institute. It determines strategy and policy, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants In England And Wales
The Institute of Chartered Accountants in England and Wales (ICAEW) is a professional membership organisation that promotes, develops and supports chartered accountants and students around the world. As of December 2024, it has over 210,000 members and students in 150 countries. ICAEW was established by Royal Charter in 1880. Overview The institute is a member of the Consultative Committee of Accountancy Bodies (CCAB), formed in 1974 by the major accountancy professional bodies in the UK and Ireland. The fragmented nature of the accountancy profession in the UK is in part due to the absence of any legal requirement for an accountant to be a member of one of the many Institutes, as the term ''accountant'' does not have legal protection. However, a person must belong to ICAEW, ICAS or CAI to hold themselves out as a '' chartered accountant'' in the UK (although there are other chartered bodies of British qualified accountants whose members are likewise authorised to conduct re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Institute Of Chartered Accountants In Australia
The Institute of Chartered Accountants in Australia was the professional accounting body representing Chartered Accountants in Australia before it merged with the New Zealand Institute of Chartered Accountants to become Chartered Accountants Australia and New Zealand. It had over 61,000 members and some 12,000 students. It was one of three major legally recognised Professional Accountancy bodies in Australia. The others being CPA Australia and Institute of Public Accountants. It is a founding member of the Global Accounting Alliance (GAA). Members of the Institute are part of the international accounting coalition of the world's premier accounting bodies, the GAA. Chartered Accountants audit 100 per cent of the Top ASX-listed companies in Australia. In November 2013 Members of The Institute of Chartered Accountants in Australia and the New Zealand Institute of Chartered Accountants voted yes on a proposal to create One New Institute: "Chartered Accountants Australia and New Z ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
CPA Australia
CPA Australia ("Certified Practising Accountant") is a professional accounting body in Australia, originally founded as the "Incorporated Institute of Accountants" in 1886. As of 31 December 2020, it has 168,736 members in 150 countries and regions. CPA Australia currently has 19 staffed offices across Australia, China, Hong Kong, Malaysia, Singapore, Indonesia, Vietnam, New Zealand and the UK. History The current form of CPA Australia dates from 1952, when the Commonwealth Institute and Federal Institute merged to create the Australian Society of Accountants. In July 1990 the name changed to the Australian Society of Certified Practising Accountants, and in April 2000, the name became CPA Australia. The main predecessor bodies of the Society, with year of formation, were: *Incorporated Institute of Accountants, 1886 *Federal Institute of Accountants, 1894 *Association of Accountants of Australia, 1910 *Australasian Institute of Cost Accountants, 1920 2017 CEO controversy The C ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chartered Institute Of Public Finance And Accountancy
The Chartered Institute of Public Finance and Accountancy (CIPFA) is a UK based organisation for accountants who work in the public sector, accounting firms and other professional bodies where management of public funds are required. CIPFA is the only UK professional accountancy organisation who is dedicated to public financial management. They currently have approximately 14,000 members. They offer qualifications including a professional qualification for public sector accountants as well as a postgraduate diploma for people already working in management. CIPFA is a member of the Consultative Committee of Accountancy Bodies, the umbrella organisation for the British accountancy profession. It also belongs to the International Federation of Accountants. CIPFA's regional branches cover the Channel Islands, Europe, Midlands, North East, North West & North Wales, Northern Ireland, Republic of Ireland, Scotland, South East, South West & South Wales and Yorkshire & the Humber. De ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chartered Institute Of Management Accountants
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members. CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest and the oldest management accounting body in the world, with 115,000 members and 6,500 CGMA students in 2020. The Chartered Global Management Accountant ( CGMA) qualification has the academic standing of a master's degree in the UK (recognised at Level 7 by NARIC). History CIMA was formed in March 1919, as the Institute of Cost and Works Accountants, by a group of legal professionals and businessmen who wanted to develop an approach to accounting that would meet the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
