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  • 二零零二年度理事会报告

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    Report of the Council for 2002
    二零零二年度理事会报告
    The Council Report for 2002 covers the activities of the Council for the period from 31 October 2001 to 15 October 2002.
    二零零二年度理事会报告载录理事会自二零零 一年十月三十一日至二零零二年十月十五日期间 的活动.
    Change of Council Members
    At the last Annual General Meeting, Mark C. Fong was newly elected to the Council. The Council wishes to thank Past President P.M. Kam, who retired from the Council, for his contributions during his tenure of office. Wilson Fung was newly co-opted under section 10(4) of the Professional Accountants Ordinance.
    理事会成员变动
    於上届公会周年大会中,方中获选为新任理事.理 事会对卸任理事兼前会长甘博文在任内的贡献表示 感谢.
    根据 《专业会计师条例》 第10(4)条,冯英伟获增选 为理事.
    Professional and Technical
    The period from 31 October 2001 to 15 October 2002 represented the first full reporting period in which the Society's professional and technical functions had been consolidated under one department. During the period, the Society focused on building on its professional and technical strategy in four core areas: standard setting, business and practice support and positioning, technical services to members, and new market and technology development in accountancy services.
    专业技术
    二零零一年十月三十一日至二零零二年十月十五 日,是公会的专业技术部门合并后的首个完整报告 期.在此期间,公会专注在四个主要的专业技术范 畴进行策略发展,即准则制订,行业支援及定位, 向会员提供技术服务,以及行业新市场和科技 发展.
    Standard Setting
    Part of the Society's long-range vision has been for Hong Kong's accountancy profession to follow professional standards that reflect global best practice. The latest steps towards achieving this vision were taken in February 2002 when the Society finalised its due process by which it issues professional standards (accounting, auditing and assurance, and ethical standards) that converge with best international practice and the international standards issued by the International Accounting Standards Board (IASB) or the International Federation of Accountants (IFAC).
    准则制订
    公会的其中一个长远目标,是香港的会计专业能遵 行与国际最佳标准看齐的专业准则.公会最近又向 此目标迈进一步,於二零零二年二月订定准则制订 程序,作为颁布专业准则 (即会计,核数与核证及 专业操守准则) 的规范.该等准则将与国际最佳标 准和国际会计准则委员会 「国际委员会」 或国际 ( ) 会计师联会 「联会」 所颁布的国际准则接轨. ( )

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