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2025 Issue 1
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2025 Issue 2
Technical articles
Professional accountants’ behaviour beyond their professional work
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January 2022 issue
A look at scenarios adapted from real-life cases, highlighting the importance of upholding fundamental principles of the code of ethics
Ethics
Work culture
Technical articles
Proposed amendments to the IFRS for SMEs Accounting Standard
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April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
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IFRS for SMEs
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Proposed revisions to IAASB ISAs and IESBA Code of Ethics
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July 2023 Issue
An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA
Code of ethics
IAASB
IESBA
Standard setting
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Proposed revisions to the Code of Ethics
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June 2022 issue
An overview of the Institute’s response to two IESBA exposure drafts on the Code of Ethics
Code of ethics
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Proposed tax concession for carried interest
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September 2020 Issue
A summary of the Institute's submission in response to the FSTB consultation
Carried interest
Taxation
Thought leadership
Protection of personal data on the Companies Register: the new inspection regime
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September 2021 issue
Ada Chung FCPA, Privacy Commissioner for Personal Data, on how the new inspection regime will stamp out the unlawful use of personal data
Data privacy
Let's get fiscal
Put it on expenses
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March 2020 issue
Try not to put everything on company expenses, says Nury Vittachi
Q&A with a PAIB
Raymond Chiu
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April 2024 Issue
Raymond Chiu, Director of Finance at Hong Kong Metropolitan University
Higher education
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POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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