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2025 Issue 1
Technical articles

Institute’s response to the IAASB discussion paper on fraud and going concern

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February 2021 issue
A look at the Institute’s feedback and recommendations on an IAASB discussion paper on fraud and going concern
Fraud
Going concern
IAASB
Technical articles

Institute’s response to the IESBA exposure draft on definitions of listed entity and public interest entity in the code of ethics

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June 2021 issue
Assessing the IESBA’s proposals to broaden the definition of a public interest entity
Code of ethics
PIEs
Technical articles

Institute’s response to the proposed IESSA

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July 2024 Issue
Details on the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA
IESBA
IESSA
Work and life

Instructors of the Institute

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March 2019 issue
Four Institute members share how they got into teaching, what they have learned on the job, and why it continues to be rewarding
CPD speakers
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Teaching
Source article

Intellectual property-related tax incentives in Hong Kong and Singapore

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2025 Issue 1
The patent box regime and how it compares with Singapore’s IP-related incentive
Intellectual property
Patent box
R&D
Taxation
Second opinions

Is embracing sustainability and green finance an option or prerequisite for CPAs?

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January 2023 Issue
Experts chime in on the latest developments in business and accounting
CPA roles
ESG
Sustainability
Source article

ISSB exposure drafts and Link Asset Management Limited: case study for streamlining ESG KPIs

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April 2023 Issue
The entity’s experience in adopting proposed standards under the ISSB’s exposure drafts
ESG
ISSB standards
Sustainability
Source article

ISSB standards: How SMEs can get ready for the upcoming requirements

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January 2024 Issue
Key considerations for smaller enterprises amid companies gearing up for the ISSB standards
ESG
ISSB standards
SMEs
Accounting

It all starts with education: IFAC’s approach to boosting global accounting training

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April 2024 Issue
IFAC Accountancy Education’s Helen Partridge and Bruce Vivian on tackling the talent shortage issue and their passion for education
Accounting education
IFAC
Talent management
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
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The evolving landscape of cross-border restructuring and insolvency
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