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Financial reporting

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Reconnect and renew: a summary of the Institute’s budget recommendations

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January 2023 Issue
The Institute’s recommendations for the 2023-24 Budget
Budget
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

Refresher on CPD requirements

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January 2023 Issue
An overview of the continuing professional development requirements for Institute members
CPD requirement
Professional development
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
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 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
Business

Revolutionizing the taxation experience

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March 2021 issue
A roundtable discussion on how new technologies will help taxpayers and change how tax is paid
Digitalization
Taxation
Profile

Rich experience

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May 2021 issue
Terence Chow, Chief Executive Officer, Asia, RBC Wealth Management, on succeeding in the wealth management space, and how accountants can add value in this area
Wealth management
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
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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