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Massive U.S. tax relief act to combat economic fallout from COVID-19

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April 2020 issue
A look at the new tax relief measures to help individuals in the United States
International tax
Pandemic
Taxation
Accounting

Meeting the needs of SMPs

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April 2021 issue
Members of the Institute’s Small and Medium Practices Committee discuss at a roundtable the many pressing challenges SMPs face in the city and how the Institute can help
Digitalization
SMPs
Thought leadership

Navigating personal data privacy and security in the age of digitization

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April 2023 Issue
Ada Chung, Barrister and Privacy Commissioner for Personal Data, on why companies need to proactively safeguard the security of personal data
cybersecurity
Data privacy
Meet the speaker

New Quality Management Standards Series – Navigating the commitment to quality

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February 2022 issue
The new quality management standards are expected to bring significant changes to the approach to quality management. The upcoming virtual workshops will cover how firms can tailor the system of quality management to their circumstances with examples and practical considerations for small and medium practitioners
Quality management standards
Standard setting
Source article

OECD revised profit split method and Hong Kong transfer pricing landscape

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November 2018 issue
An overview of the revised profit split method
MNEs
Transfer pricing
Technical articles

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
Technical articles

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
Accounting

Putting ethics first

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April 2022 issue
How can accountants uphold better ethics standards and practices?
Ethics
Institute survey
Technical articles

Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
Source article

Responsibility of CPAs who prepare corporate financial statements

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October 2020 Issue
Guidance for CPAs who serve as directors or senior financial executives
Financial statements
POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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