Issue no. 138 (April 2014)
 
Here's the latest TechWatch, which updates you on technical developments in financial reporting, auditing, ethics, regulation and business. Please send your comments to <commentletters@hkicpa.org.hk>. Click here for the full PDF version and here for past issues.
 
Financial Reporting, Auditing and Ethics
 
New!
1. New Technical Learning and Support Programme from April to May 2014
Members' Handbook
 
2. Handbook Updates No. 141 ¡V 143
 
Financial Reporting
 
3. HKICPA Financial Reporting Standards Committee
4. Invitations to Comment on Consultation Papers
5. Institute Comments on Consultation Papers
 
Audit & Assurance
 
6. HKICPA Auditing and Assurance Standards Committee
 
Ethics
 
7. HKICPA Ethics Committee
8. Institute Comments on Consultation Papers
 
International Meetings
 
9. IASB
10. IFRS Interpretations Committee
11. IFRS ASAF
12. IAASB
13. IESBA
 
Useful Resources
 
14. Publications
 
Comment Due Dates

 
Specialist Practices, Business Members and Advocacy

Corporate Governance

15. Full Corporate Governance Guide Published

Corporate Finance

16. HKEx Publishes Amended Listing Rules Regarding New Headline Categories for Announcements
17. Changes to Connected Transaction Rules and Persons
18. HKEx Continues Initial 3-day Check of Application Proofs to 30 September
19. HKEx Review of Listed Issuers¡¦ Annual Reports to Monitor Rule Compliance
 

Restructuring and Insolvency

20. ORO Circulars
 

Taxation

 
21. Announcements by the Inland Revenue Department
 

Legislation & Other Initiatives

 
22. Commencement of the New Companies Ordinance
23. Expiry of the Revenue (Reduction of Business Registration Fees) Order 2013
24. Anti-Money Laundering
 

Useful Resources

 
25. Library Resources
26. Other Publications
 
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TechWatch is prepared by the Hong Kong Institute of CPAs and is intended for general guidance only. Professional advice should be taken before applying the content of this publication to your particular circumstances. While the Institute endeavours to ensure that the information in this publication is correct, no responsibility for loss to any person acting or refraining from action as a result of using any such information can be accepted by the Institute. This publication contains certain links to resources located on servers, or websites, maintained by third parties, over whom we have no control. Accordingly, the Institute accepts no responsibility or liability for any of the material contained on those servers or the accuracy or legality of information contained on other websites.

Financial Reporting, Auditing and Ethics by Simon Riley (Editor), Ben Lo, Katherine Leung Specialist Practices, Business Members and Advocacy by Peter Tisman (Editor), Mary Lam, Elena Chai, Sharon Yeung, Wallace Wong

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