HKICPA

Showing 321-330 of 473 results for HKICPA

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

Technical articles

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

Technical articles

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)

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

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

Accounting

Putting ethics first

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April 2022 issue

How can accountants uphold better ethics standards and practices?

Work and life

Racing against time

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April 2021 issue

CPAs share how they are training for the CPA Virtual Run

Accounting

Reaching new standards

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March 2021 issue

The implications new IAASB Quality Management Standards will have on the audit profession

Technical articles

Recent developments in sustainability disclosure standards in Hong Kong

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2025 Issue 1

The journey to aligning local sustainability disclosure requirements with the ISSB Standards

Source article

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