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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
Technical articles

Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
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

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
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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