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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
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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
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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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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
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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
Technical articles
ISSB finalizes amendments to IFRS S2:
Changes to greenhouse gas emissions disclosures
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2026 Issue 2
HKICPA’s feedback reflected in final amendments, ensuring local voices are heard
GHG disclosures
IFRS S2
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
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POPULAR READ
Interview with Webster Ng:
Meeting the moment
HKFRS 18 is coming. Is Hong Kong ready?
Forever young
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