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SME Corner
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Sample Accounting and Auditing Documents

Sample accounting and auditing documents developed for SME and SMP in Hong Kong


Training
(Handouts of the training in PDF format to be available after the seminar)

Accounting and Audit Documentation for SMP (Cantonese workshop for CPA Australia) (21 February 2008)

  Slides in PDF

2007 SMP Symposium (Cantonese/English symposium of HKICPA - one of the speakers) (30 November 2007)

  Slides in PDF

 

Development and Update of International and Hong Kong Accounting and Auditing Standards Impacting SMEs and SMPs (Joint Cantonese seminar of SCAA and ACCA - one of the speakers) (27 November 2007)

  Slides in PDF
 

 

Convergence to IFRS and SME Financial Reporting Standards in Hong Kong (Cantonese seminar for CPA Australia) (28 August 2006)

  Slides in PDF

 
Presentation and Disclosure Under HKFRSs for SMPs - Through a Set of Sample Financial Statements (Cantonese workshop for The Society of Chinese Accountants and Auditors) (12 April 2006)   Slides in PDF
 
Workshop Info.

 
SME Interest Group Gathering - An overview of Hong Kong SME Financial Reporting Standard (FRS) (Cantonese) (30 November 2005 for ACCA)   Slides in PDF

HK SME Financial Reporting Framework and Standard - Rerun (Cantonese Seminar for ACCA) (5 November 2005) 

  Slides in PDF

HK SME Financial Reporting Framework and Standard (Cantonese Seminar for ACCA) (22 October 2005) 

  Slides in PDF

SME Financial Reporting Framework and Standard in Hong Kong

SME Financial Reporting Framework and Financial Reporting Standard, Hong Kong Institute of Certified Public Accountants (2005)


 

Frequently Asked Questions on SME Financial Reporting Framework and Financial Reporting Standard, Hong Kong Institute of Certified Public Accountants (2005) 


 

Comment letters received on a Proposed Implementation of a SME Financial Reporting Framework and Financial Reporting Standard, Hong Kong Institute of Certified Public Accountants (2004)


 

Comment letters received on Proposed Framework for Differential Reporting, Hong Kong Institute of Certified Public Accountants (2002)


IASB's Project - SME Accounting Standard

Active Project - Accounting Standard for SME, IASB (November 2006)

  Regular update by IASB

Staff Draft of Exposure Draft of Accounting Standard for SME, IASB (August 2006)


Other Reference

 

In Jan. 2008, IFAC's SMP Committee released a new implementation guide (Guide to Using ISAs in the Audit of Small- and Medium-sized Entities) to assist SMPs and other practitioners in applying International Standards on Auditing (ISAs). It may be helpful to you!


 

In Sep. 2007, the Auditing Practices Board in UK issued a practice note on smaller entity audit documentation, "Guidance on Smaller Entity Audit Documentation", which serves a reference for HK practitioners.


 

Financial Reporting Update Issue No. 25 - New SME Financial Reporting Framework and Financial Reporting Standard, KPMG - Hong Kong (September 2005)

 
 
 
 
                                                 
       

Last modified: 08 Apr 2008.
You are welcome to provide any comment, including but not limited to any errors, updated articles, updated links and advice,
please feel free to send an email to Nelson and Company at info@nelsoncpa.com.hk.