Companies (Accounting Standards (Prescribed Body)) Regulation
(Enacting provision omitted—E.R. 1 of 2013)
[3 March 2014] L.N. 163 of 2013
(Omitted as spent—E.R. 1 of 2014)
The Hong Kong Institute of Certified Public Accountants incorporated by section 3 of the Professional Accountants Ordinance (Cap. 50) is prescribed for the purposes of the definition of accounting standards in section 357(1) of the Ordinance.