Handbook Master Contents

Volume Three

Miscellaneous Professional Statement (MPS)

No.	Title	Effective Date (Annual periods beginning on or after)	Last Update
MPS 2	Superseding another Public Accountant – Outstanding Fees	-	Nov 84
MPS 3	Practitioners’ Practice of Charging Interest on Overdue Accounts	-	Jul 85
MPS 4	Undercutting of Professional Fees	-	Aug 85
MPS 6	Arrangements to Cover the Incapacity or Death of a Sole Practitioner	-	Apr 93
MPS 7	Ownership of Documents and Records	-	Apr 93