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February 2019 issue
With PwC having completed the world’s first audit using a drone, what are the opportunities and challenges that large-scale deployment would create?
Audit
Technology
How to
Recognizing and preventing burnout as a manager
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January 2020 issue
Dr Hannah Sugarman, a Clinical Psychologist, on how managers can recognize and prevent burnout among employees
Mental health
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
Thought leadership
Reporting and fraud risk arising from COVID-19 pose significant challenges for professional accountants
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May 2020 issue
Reporting and fraud risks arising from the COVID-19 pandemic that accountants need to be alert to
Fraud
Pandemic
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
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
Technical articles
Revised DIPN 39 raises controversies over an apparently inconsistent application of the source principles
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May 2020 issue
A look at the revised DIPN on the digital economy issued by the Inland Revenue Department
DIPN
IRD
Taxation
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Revitalizing made in Hong Kong
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July 2020 issue
Dr Daniel Yip, Chairman of the Federation of Hong Kong Industries, on reinvigorating the city’s manufacturing sector
Leadership
Manufacturing sector
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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