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Standard setting

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Technical articles

A “simplified” auditing standard?

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October 2021 issue
An overview of the IAASB’s exposure draft on the audits of less complex entities
LSE
Standard setting
Technical articles

A review of the classification and measurement of financial instruments

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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

How useful is a “simplified” auditing standard?

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February 2022 issue
An overview of the Institute’s response to the IAASB’s exposure draft on LCE audits
Less Complex Entities
Standard setting
Technical articles

Proposed revisions to IAASB ISAs and IESBA Code of Ethics

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July 2023 Issue
An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA
Code of ethics
IAASB
IESBA
Standard setting
Institute Insights

The government’s vision statement and the Institute’s sustainability disclosure standards development

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April 2024 Issue
A look at the Institute’s role within the government’s vision as the sustainability reporting standard setter in Hong Kong
Standard setting
Sustainability reporting
Accounting

Time for change

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October 2018 issue
How the standard setting regime helps to maintain integrity within the audit profession
Audit
Standard setting
Second opinions

How can you leverage mindset to change behaviour?

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December 2020 issue
Experts chime in on the latest topics in accountancy and business
Change management
Ethics
Second opinions

How will the International Sustainability Standards Board’s two proposed standards meet the needs of investors?

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May 2022 issue
Experts chime in on the latest developments in business and accounting
Investment
ISSB
Sustainability
Profile

50th Anniversary Interview Series: Creating the next golden era

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October 2023 Issue
Tim Lui, Chairman of the Securities and Futures Commission, on adapting to emerging market trends, and why he’s a proud Institute member
50th Anniversary
Career
SFC
Sustainability
Profile

50th Anniversary Interview Series:
Hong Kong’s success ingredient

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July 2023 Issue
Paul Chan, Financial Secretary of the Government of the Hong Kong Special Administrative Region, on why he remains optimistic about the city’s economic recovery
50th Anniversary
Career
Profile
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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