The guide on "Reserve Policy" is one of the Quick Guide Series produced by Hong Kong Institute of Certified Public Accountants under its social responsibility programme, CPAs for NGOs. The Quick Guide recapitulates highlights of past seminars focusing on promoting best practices in various areas of NGO governance, including fundraising management, financial management and reporting, financial planning and projection, interpretations of financial statements and auditor's report.
Special thanks to the Hong Kong Institute of Certified Public Accountants for granting consent to the Project for building the hyperlink of the document.