Issue no. 140 (June 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 in June 2014
Members' Handbook
 
2. Handbook Updates No. 147 & 148
 
Audit & Assurance
 
3. Invitation to Comment on IAASB ED
 
Ethics
 
4. Invitation to Comment on IESBA ED
 
International Meetings
 
5. IASB
6. IFRS Interpretations Committee
7. IFRS ASAF
8. IAASB
9. IESBA
 
Useful Resources
 
10. Publications
 
Comment Due Dates

 
Specialist Practices, Business Members and Advocacy

Professional Accountants in Business

11. Invitation for Views and Feedback by Competition Commission

Corporate Finance

12. SFC Outlines Risks of Crowd-funding and Potential Regulatory Issues
13. SFC Introduces Online System for Dealing Disclosures under Takeovers Code
14. The New Sponsor Regime's Requirement Debuted Smoothly
15. Court of First Instance Orders Firm to Produce Accounting Records to SFC
 

Restructuring and Insolvency

16. Consultation Conclusions on Improving Corporate Insolvency Regime
 

Taxation

 
17. Announcements by the Inland Revenue Department and Other Tax Matters
 

Legislation & Other Initiatives

 
18. Companies Registry Update
19. Anti-Money Laundering
 

Useful Resources

 
20. Library Resources
21. 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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