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Thought leadership

The centrality of ethics to sustainability

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September 2022 issue
Ken Siong CPA, Programme and Senior Director, International Ethics Standards Board for Accountants, on the role ethics plays in sustainability assurance
Ethics
IESBA
Sustainability
Thought leadership

The CFO and finance function should be at the heart of decision-making

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September 2019 issue
Charles Tilley, Chair of the IFAC’s PAIB Committee, on why the finance function should guide company decisions　
Decision-making
PAIB
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The enactment of economic substance legislation in no or only nominal tax jurisdictions

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April 2019 issue
A look at the economic substance legislation in the Cayman Islands and British Virgin Islands
Economic substance law
Taxation
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The enforcement of transfer pricing in China

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April 2023 Issue
Technical articles

The ethical attitudes of CPAs in Hong Kong

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April 2022 issue
A look at the findings from the Institute’s Ethics Survey 2021
Ethics
Institute survey
Business

The experts

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July 2021 issue
The Institute’s specialist training programme course directors on how their courses equip CPAs with the right knowledge to add value
Business valuation
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Financial controllership
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Taxation
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The Fifth Protocol of the Mainland-Hong Kong Comprehensive Avoidance of Double Taxation Arrangement

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September 2019 issue
A look at the amendments to the arrangement made under the Fifth Protocol and the implications for Hong Kong resident taxpayers　
Double Taxation Arrangement
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The full perspective

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April 2020 issue
Fiona Nott, Chief Executive Officer at The Women's Foundation, on the fight for more women in leadership roles in the city
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The future

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September 2018 issue
Four top QP students share their secrets to achieving high marks, and what excites them about joining the profession
QP
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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