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Quality management standards

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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
Profile

Room to grow

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December 2021 issue
Clement Kwok FCPA, Managing Director and Chief Executive Officer of The Hongkong and Shanghai Hotels, Limited, on the lessons he has learned from leading a company through different crises
Career
PAIB
Profile

Serving society

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November 2021 issue
Masahiko Tezuka, Chairman and President of the Japanese Institute of Certified Public Accountants, on nurturing accountants to meet society’s needs
Accounting technology
CPA Opportunities
Business

Setting the right tone

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December 2021 issue
Awardees of this year’s Best Corporate Governance and ESG Awards on creating long-term value and maintaining resilience through sustainability
BCGESGA
CG
ESG
Accounting

Settling the standard

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April 2020 issue
A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions
Financial reporting
Goodwill
Accounting

Special report: A high value career

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February 2021 issue
A special report on the work and skills of specialists working in valuations
Business valuation
Specialist training programmes
Accounting

Special report: Adding sustainable value

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November 2020 Issue
A special report on the work and skills of environmental, social and governance reporting specialists
ESG reporting
Sustainability
Accounting

Special report: An assuring future

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February 2020 issue
How emerging technologies and changing expectations are upending what it means to be an auditor today, and why auditors have to stay ahead in an age of tightening regulations　
Audit
Less Complex Entities
Accounting

Special report: Controllers of growth

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May 2020 issue
Career
Financial controllership
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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