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What’s new with CPD requirements?
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2026 Issue 1
An overview of the latest updates to the continuing professional development journey for Institute members
CPD requirement
Ethics
PC holder
PIEs
Thought leadership
A breakthrough in cross-border restructuring and insolvency
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June 2021 issue
Ludwig Ng, Senior Partner, ONC Lawyers, on the pilot programme for the mutual recognition of cross-border restructuring and insolvency proceedings
Insolvency
Restructuring
Technical articles
A chance to tailor a new standard
Bookmark
September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements
Financial reporting
SMEs
Accounting
A new era of profits tax filing
Bookmark
April 2023 Issue
Experts discuss the importance of the Inland Revenue Department’s e-Filing project to Hong Kong and how taxpayers are responding to the changes
E-filing
IRD
Taxation
Technical articles
A proposed IFRS with reduced disclosure requirements
Bookmark
January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
Disclosure requirement
Financial reporting
Technical articles
A review of lessee accounting
Bookmark
2025 Issue 4
A summary of the Institute’s response to the IASB Request for Information on the lessee accounting of IFRS 16
Technical articles
A review of the classification and measurement of financial instruments
Bookmark
February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
Technical articles
A review of the impairment of financial instruments
Bookmark
October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
Technical articles
A review of the revenue recognition requirements
Bookmark
January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
Technical articles
A step forward for reporting BCUCC
Bookmark
September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
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