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January 2024 Issue
Business
The business of blockchain
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October 2020 Issue
With blockchain gaining traction, what’s in it for businesses?
Audit
Blockchain
Technology
Source article
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
Source article
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
Taxation
Accounting
The future specialists
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July 2021 issue
The Institute’s specialist training programme students on how the courses have prepared them for the next stage of their careers
Business valuation
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Financial controllership
Forensic accounting
Insolvency
Specialist training programmes
Taxation
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The Institute’s response to the ISSB’s exposure drafts on general and climate-related disclosures
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August 2022 issue
A summary of the Institute’s response to two exposure drafts setting out proposed IFRS Sustainability Disclosure Standards by the ISSB
ISSB
Sustainability
Technical articles
The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16
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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
Accounting
The quality journey
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December 2021 issue
How small and medium practices can begin preparing for the implementation of new Quality Management Standards
Financial reporting
QMS
SMPs
Source article
The SFC’s new regime for climate-related risk management and disclosure under the FMCC
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August 2022 issue
A step-by-step guide for smaller fund managers who will need to follow new guidelines in managing climate-related risks from this November
Climate
Risk management
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Thriving amidst change
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October 2021 issue
What skill sets are required for future accountants? Panellists in the afternoon session discuss
Career
CPA Opportunities
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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