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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
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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
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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

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
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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
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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
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 Code of Ethics: Key areas of focus for auditors

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November 2019 issue
An overview of the Institute’s revised Code of Ethics　
Code of ethics
POPULAR READ
Bringing the world to Hong Kong:
Interview with Christopher Hui
Experts in unlocking value
East meets east: Mutual benefits of growing China-Middle East ties
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