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Putting ethics first
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April 2022 issue
How can accountants uphold better ethics standards and practices?
Ethics
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Accounting
Reaching new standards
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March 2021 issue
The implications new IAASB Quality Management Standards will have on the audit profession
Quality management standards
Accounting
Ready for take off
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February 2019 issue
With PwC having completed the world’s first audit using a drone, what are the opportunities and challenges that large-scale deployment would create?
Audit
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Recent developments in sustainability disclosure standards in Hong Kong
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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Technical articles
Reconsidering consolidation, joint arrangements and related disclosures
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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
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 definition of a public interest entity in the HKICPA Code of Ethics
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October 2024 Issue
Key changes in the definition of a PIE following revisions issued in July
Code of ethics
PIEs
Business
Revolutionizing the taxation experience
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March 2021 issue
A roundtable discussion on how new technologies will help taxpayers and change how tax is paid
Digitalization
Taxation
Accounting
Rules are changing: Will Hong Kong stay competitive?
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September 2020 Issue
Experts discuss tax strategies at the Institute’s virtual Annual Taxation Conference
Annual Taxation Conference
BEPS 2.0
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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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