Cap. 622C 《公司(會計準則(訂明團體))規例》Companies (Accounting Standards (Prescribed Body)) Regulation

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版本日期: 2019-02-01

Companies (Accounting Standards (Prescribed Body)) Regulation

(Cap. 622, section 452(1))

(Enacting provision omitted—E.R. 1 of 2013)

[3 March 2014] L.N. 163 of 2013

1. (Omitted as spent—E.R. 1 of 2014)

2. Prescribed body

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.

(35 of 2018 s. 95)