Hong Kong Institute of Certified Public Accountants (HKICPA)

  1. Professional ethics
  2. Statement of standard accounting practice (SSAP)
  3. Accounting guidelines and exposure drafts
  4. Statement of auditing standard (SAS)
  5. Practice notes and auditing guidelines
  6. Company Ordinance Schedule Tenth and Eleven

Please note that they are the original scripts from HKSA's web page. People using them should be aware that they must not be reproduced for improper uses as defined in HKICPA public statements.

Inland Revenue Department (IRD)

  1. Inland Revenue Ordinance
  2. Recent Board of review and court case
  3. Departmental note and practice (DIPN)
  4. Stamp Duty Ordinance
  5. Estate Duty Ordinance

Hong Kong Exchanges and Clearing Limited (HKEX)

  1. Listing Rules (main board) Volume I
  2. Listing Rules (main board) Volume II
  3. Listing Rules (GEM)

Hong Kong Securities and Futures Commission (SFC)

  1. Codes and guidelines

中華人民共和國法規

  1. 外商投資企業和外國企業所得稅法
  2. 企業所得稅暫行條例
  3. 消費稅暫行條例
  4. 增值稅暫行條例
  5. 營業稅暫行條例
  6. 中華人民共和國外資企業法
  7. 中華人民共和國中外合資經營企業法
  8. 中華人民共和國中外合作經營企業法

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