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Assurance

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Referral fees for introduction of clients and maintenance of a registered office

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February 2022 issue
What practitioners must keep in mind with regards to referral fees for the introduction of clients and in maintaining registered offices
Ethics alert
Business

Rethinking the restart process

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September 2020 Issue
With the draft of the Companies (Corporate Rescue) Bill out for consultation, experts discuss the city's insolvency regime and how the new bill might change the work for insolvency practitioners going forward
Corporate rescue
Insolvency
Source article

Reviewing the OECD’s COVID-19 analysis

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April 2020 issue
A look at how the OECD’s new guidance can help taxpayers affected by the pandemic
OECD
Pandemic
Taxation
Technical articles

Reviewing valuation reports in an audit

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May 2022 issue
A look at the procedures to an asset valuation that auditors should keep in mind when obtaining audit evidence
Audit review
Valuation
Technical articles

Revised Code of Ethics: Key areas of focus for auditors

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November 2019 issue
An overview of the Institute’s revised Code of Ethics　
Code of ethics
Business

Revolutionizing the taxation experience

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March 2021 issue
A roundtable discussion on how new technologies will help taxpayers and change how tax is paid
Digitalization
Taxation
Q&A with a PAIP

Rex Leung FCPA (practising)

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September 2022 issue
Rex Leung FCPA (practising), Partner at Linkers CPA Limited
Career
PAIP
Accounting

Riding the digital wave: Takeaways for the profession

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October 2023 Issue
A roundtable discussion on the opportunities and potential pitfalls of new technologies on the profession
Artificial Intelligence
Digital transformation
Technology
Source article

Risk-based supervision of accounting professionals concerning anti-money laundering and counter-terrorist financing compliance

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June 2020 issue
A look at the developments in the Institute’s risk-based AML/CTF supervisory plan
AMLO
Anti-money Laundering
Young member of the month

Sean Cheng

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February 2021 issue
Sean Cheng, Senior Manager of Group Audit and Management Services at a high-end lifestyle brand operator
Career
QP
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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