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2025 Issue 1
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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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Proposed amendments to the IFRS for SMEs Accounting Standard
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April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
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IFRS for SMEs
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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
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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
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Proposed tax concession for carried interest
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September 2020 Issue
A summary of the Institute's submission in response to the FSTB consultation
Carried interest
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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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Raymond Chiu
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April 2024 Issue
Raymond Chiu, Director of Finance at Hong Kong Metropolitan University
Higher education
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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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