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现对香港会计师公会专业操守部和专业实务部的情况作一简要介绍。 一、专业操守部 香港会计师公会专业操守部负责为专业标准监察委员会、执业检查委员会、调查委员会、纪律委员会提供秘书工作。其中:专业标准监察委员会是公会按需要设立的,执业检查委员会、调查委员会、纪律委员会是公会按“香港职业会计师条例”规定设立的,属于法定委员会。公会对会员的日常监督,主要是通
A brief account of the professional integrity and professional practice of the Hong Kong Institute of Certified Public Accountants is provided. Professional Ethics Hong Kong Institute of Certified Public Accountants Department of Professional Conduct is responsible for the Professional Standards Commission, Practicing Inspection Committee, Investigation Committee, Disciplinary Committee to provide secretarial work. Among them: the Professional Standards Commission is set up by the Association on an as-needed basis. The Practicing Inspection Committee, the Investigation Committee and the Disciplinary Committee are established by the Association under the Hong Kong Professional Accountants Ordinance and are statutory committees. Association of members of the daily supervision, mainly through