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Thought leadership

Hong Kong’s new ESG reporting requirements: time for a more strategic approach

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February 2020 issue
Herbert Yung, Director of Risk Advisory at Deloitte China, on the implications of the new ESG reporting requirements　
ESG
ESG reporting
Technical articles

Hong Kong’s new legislative support for HKFRS 9

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December 2018 issue
New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9
HKFRS 9
Tax
Second opinions

How can family offices overcome due diligence challenges?

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July 2024 Issue
How can family offices overcome due diligence challenges?
Due diligence
Family office
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How can firms ensure better information security?

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July 2021 issue
Roger Lo, Senior Manager of Risk Advisory, BDO, on the steps companies can take to prevent cyberattacks
cybersecurity
Data security
Second opinions

How can integrated reporting help Hong Kong companies?

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November 2019 issue
How can integrated reporting help Hong Kong companies?
Integrated Reporting
How to

How CPAs can drive change and lead the way on sustainability

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July 2022 issue
Herbert Yung FCPA, the Institute’s Director, Member Engagement and Sustainability Lead, on how accountants can champion a company’s sustainability journey
CPA roles
Sustainability
Second opinions

How does the Capstone of the Qualification Programme prepare the next generation of CPAs for the future?

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October 2021 issue
Experts chime in on the latest developments of business and accounting
Career
QP
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How to empower CFOs to drive climate action

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August 2021 issue
Sanjay Rughani, Chair of the IFAC Professional Accountants in Business Advisory Group, on how to empower CFOs to drive climate action
CPA roles
Sustainability
How to

How to make use of the Institute’s Professional Development Framework for PAIBs

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November 2019 issue
Jennifer Cheung, Chairman of the Professional Accountants in Business Committee, on how CPAs can utilize the Institute’s Professional Development Framework to advance in their careers
Technical articles

Improving IAS 37 for recognizing and measuring provisions

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2025 Issue 3
A summary of the Institute’s response to the IASB Exposure Draft
Accounting standard
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
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