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Management

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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
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
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 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
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
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IRD
Taxation
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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
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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