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Code of ethics

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Young member of the month
Young member of the month

Laura Au CPA

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June 2021 issue
Laura Au CPA, Arrow Asia Pac Ltd.
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QP
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Leading with integrity

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November 2020 Issue
Caroline Lee, incoming Deputy Chair of the International Ethics Standards Board for Accountants, on her key focuses and background in audit
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Man of values

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September 2019 issue
Sir David Tweedie, Chairman of the Board of Trustees of the International Valuation Standards Council, on tackling the biggest challenges to the valuations profession
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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
Accounting

Playing detective

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April 2023 Issue
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
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Putting ethics first

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April 2022 issue
How can accountants uphold better ethics standards and practices?
Ethics
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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
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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
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Review of annual financial reports of non-governmental organizations

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April 2019 issue
An overview of the annual financial reports of NGOs
Financial reporting
NGO engagements
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Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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