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Reviewing the OECD’s COVID-19 analysis
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April 2020 issue
A look at how the OECD’s new guidance can help taxpayers affected by the pandemic
OECD
Pandemic
Taxation
Technical articles
Revised definition of a public interest entity in the HKICPA Code of Ethics
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October 2024 Issue
Key changes in the definition of a PIE following revisions issued in July
Code of ethics
PIEs
Profile
Sage advice
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Technical articles
Second year experiences with revised auditor’s reports
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January 2019 issue
An analysis of second year reports on key audit matters
Audit
Auditor's report
Kay audit matters
Profile
Serving society
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November 2021 issue
Masahiko Tezuka, Chairman and President of the Japanese Institute of Certified Public Accountants, on nurturing accountants to meet society’s needs
Accounting technology
CPA Opportunities
Profile
Setting the bar
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March 2021 issue
Len Jui, Deputy Chair of the International Auditing and Assurance Standards Board on the need for better standards and regulation for the profession
IAASB
Quality management standards
Business
Setting the right tone
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December 2021 issue
Awardees of this year’s Best Corporate Governance and ESG Awards on creating long-term value and maintaining resilience through sustainability
BCGESGA
CG
ESG
Accounting
Settling the standard
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April 2020 issue
A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions
Financial reporting
Goodwill
Technical articles
Speak now or forever hold your peace
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April 2021 issue
The proposed new accounting model for business combinations under common control
Business combination
Financial reporting
Accounting
Special report: A high value career
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February 2021 issue
A special report on the work and skills of specialists working in valuations
Business valuation
Specialist training programmes
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POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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