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Ethics

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Proposed narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised) as a result of the revisions to the IESBA Code of Ethics

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October 2022 Issue
An overview of the Institute’s response to IAASB exposure draft on the proposed amendments to ISA 700 (Revised) and ISA 260 (Revised)
Code of ethics
PIEs
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
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
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 definition of a public interest entity in the HKICPA Code of Ethics

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October 2024 Issue
Key changes in the definition of a PIE following revisions issued in July
Code of ethics
PIEs
Thought leadership

The centrality of ethics to sustainability

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September 2022 issue
Ken Siong CPA, Programme and Senior Director, International Ethics Standards Board for Accountants, on the role ethics plays in sustainability assurance
Ethics
IESBA
Sustainability
Technical articles

The ethical attitudes of CPAs in Hong Kong

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April 2022 issue
A look at the findings from the Institute’s Ethics Survey 2021
Ethics
Institute survey
Technical articles

The role and mindset expected of professional accountants

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April 2021 issue
How the revisions to the Code of Ethics for Professional Accountants better promote the role and mindset expected of all professional accountants
Code of ethics
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
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