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A profession on the move
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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

Rekindling Hong Kong’s entrepreneurial spirit

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October 2018 issue
How Hong Kong can maintain its entrepreneurial spirit, by Irene Chu and Patrick Kirby
Entrepreneurship
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
Business

Rethinking the restart process

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September 2020 Issue
With the draft of the Companies (Corporate Rescue) Bill out for consultation, experts discuss the city's insolvency regime and how the new bill might change the work for insolvency practitioners going forward
Corporate rescue
Insolvency
Technical articles

Revenue recognition considerations in the engineering and construction industries

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August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
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

Reviewing the OECD’s COVID-19 analysis

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April 2020 issue
A look at how the OECD’s new guidance can help taxpayers affected by the pandemic
OECD
Pandemic
Taxation
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 DIPN 39 raises controversies over an apparently inconsistent application of the source principles

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May 2020 issue
A look at the revised DIPN on the digital economy issued by the Inland Revenue Department
DIPN
IRD
Taxation
Profile

Revitalizing made in Hong Kong

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July 2020 issue
Dr Daniel Yip, Chairman of the Federation of Hong Kong Industries, on reinvigorating the city’s manufacturing sector
Leadership
Manufacturing sector
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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