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Assurance

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Technical articles

A landmark sustainability assurance standard: The Institute’s response

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April 2024 Issue
An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000
IAASB
ISSA
Sustainability assurance
Technical articles

A new milestone in sustainability assurance

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2025 Issue 2
An overview of HKSSA 5000
HKSSA
Sustainability assurance
Thought leadership

Charting the new era of international sustainability assurance standards

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July 2022 issue
Len Jui, Deputy Chair of the International Auditing and Assurance Standards Board and KPMG China Partner, on meeting the demand for assurance on sustainability reporting
Assurance
Sustainability
Accounting

From extraneous to essential: Charting the rise of ESG assurance in Hong Kong

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January 2024 Issue
The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports
ESG assurance
ESG reporting
Institute Insights

Guiding the transformation of Hong Kong’s accounting profession: The Institute’s Strategic Plan 2025

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2025 Issue 2
How the key focuses of this year’s Strategic Plan will push accountants towards continuous development at a time of economic uncertainties
QP
Sustainability assurance
Sustainability reporting
Technical articles

Sustainability reporting assurance

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July 2022 issue
An overview of the Institute’s position for effective sustainability reporting assurance
Assurance
Sustainability
Thought leadership

What does ESG assurance in Hong Kong look like?

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April 2022 issue
A snapshot of the environmental, social and governance assurance landscape among Hong Kong-listed companies
Assurance
ESG
Second opinions

How will the International Sustainability Standards Board’s two proposed standards meet the needs of investors?

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May 2022 issue
Experts chime in on the latest developments in business and accounting
Investment
ISSB
Sustainability
Second opinions

What should the top priority be for accountants in 2021?

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February 2021 issue
Experts chime in on the latest topics in accountancy and business
Priority
Second opinions

What’s the best way to work with fresh recruits?

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April 2021 issue
Experts chime in on the latest topics in accountancy and business
Career
Leadership
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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