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Code of ethics

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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
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
Work culture
Accounting

Putting ethics first

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

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
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

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
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
Accounting

Special report: Adding sustainable value

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November 2020 Issue
A special report on the work and skills of environmental, social and governance reporting specialists
ESG reporting
Sustainability
Accounting

Special report: An assuring future

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February 2020 issue
How emerging technologies and changing expectations are upending what it means to be an auditor today, and why auditors have to stay ahead in an age of tightening regulations　
Audit
Less Complex Entities
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Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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