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Technical articles
Goodwill: improvements to subsequent accounting
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March 2020 issue
An overview of a joint research paper on accounting for goodwill
Financial reporting
Goodwill
Valuation
Thought leadership
Governing AI: Managing risks and elevating the accountant’s role
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2026 Issue 3
Herbert Yung, Director of Sustainability at the Institute, on managing AI risks and the role of accountants in AI governance
Artificial Intelligence
Governance
Risk management
Accounting
HKFRS 18 is coming. Is Hong Kong ready?
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2026 Issue 3
A close look at how to turn technical understanding of HKFRS 18 into operational readiness
Financial reporting
HKFRS 18
Thought leadership
HKICPA’s sustainability journey: What we learned from our first phase of carbon reduction
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2026 Issue 1
Herbert Yung, Director of Sustainability at the Institute, on key lessons from the first phase of the Institute’s carbon reduction journey
carbon reduction
Sustainability
Thought leadership
Hong Kong’s new ESG reporting requirements: time for a more strategic approach
Bookmark
February 2020 issue
Herbert Yung, Director of Risk Advisory at Deloitte China, on the implications of the new ESG reporting requirements
ESG
ESG reporting
How to
How to apply ethical leadership in ESG
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December 2020 issue
Jannie Tam, Founder and Senior Director, at GROWDynamics Talent Development, on setting the ESG tone from the top
ESG
Ethical
Leadership
How to
How to manage the recovery from COVID-19
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March 2021 issue
Andre Springett, Manager of Accounting & Finance, HR & Business Support at Randstad Hong Kong, on managing the recovery from COVID-19
New normal
Post-COVID
Accounting
In CPAs we trust
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2025 Issue 3
A series of short articles based on interviews with mostly Institute members, showcasing the various ways the profession builds trust in organizations
Building trust
Ethical dilemmas
Second opinions
Is embracing sustainability and green finance an option or prerequisite for CPAs?
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January 2023 Issue
Experts chime in on the latest developments in business and accounting
CPA roles
ESG
Sustainability
Source article
ISSB exposure drafts and Link Asset Management Limited: case study for streamlining ESG KPIs
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April 2023 Issue
The entity’s experience in adopting proposed standards under the ISSB’s exposure drafts
ESG
ISSB standards
Sustainability
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POPULAR READ
Interview with Webster Ng:
Meeting the moment
HKFRS 18 is coming. Is Hong Kong ready?
Forever young
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