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International Accounting, Auditing & Ethics

Welcome to the Hong Kong Institute of Certified Public Accountants (HKICPA) members’ area for International Accounting, Auditing & Ethics (IAAE). Login to access a range of tools on international standards to help you do business with confidence. You will find up to date information in a variety of formats, including articles, helpsheets and webinars.

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Technical and practical materials on key audit issues for practitioners.


Internal Audit

Access International IA standards and recent thought leadership papers relating to internal audit.


Information on key ethical matters for accountants and auditors.


IESBA projects and resources

This section provides summaries of International Ethics Standards Boards for Accountants (IESBA) projects and consultations as well as Guidance from the independent standard-setting body that sets the ethical standards for professional accountants (Code of Ethics).

About IAAE

How IAAE supports the implementation of standards on accounting, auditing and ethics.