Issue no. 137 (March 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 March to May 2014
Members' Handbook
 
2. Handbook Updates No. 138 - 140
 
Financial Reporting
 
3. Invitations to Comment on Consultation Papers
4. Institute Comments on Consultation Papers
 
Audit & Assurance
 
5. AATB 4 ¡V Guidance on section 408 of the Companies Ordinance
 
International Meetings
 
6. IASB
7. IFRS Interpretations Committee
8. IFRS ASAF
9. IAASB
10. IESBA
 
Useful Resources
 
11. Publications
 
Comment Due Dates

 
Specialist Practices, Business Members and Advocacy

Corporate Governance

12. New Initiative on Corporate Governance Disclosure
13. COSO New Thought Paper on How Frameworks Improve Organizational Performance and Governance

Professional Accountants in Business

14. IFAC Proposes Guidance on Supplementary Financial Measures
15. IFAC Discussion Paper on the Role and Expectations of a CFO
16. CIMA/AICPA Launch New Global Accounting Principles
17. HKEx Review of Listed Issuers' Financial Reports

Corporate Finance

18. Institute Submits Views on Proposed Amendments to the Code on Real Estate Investment Trusts
19. SFC Proposes to Strengthen Regulation of Alternative Liquidity Pools
20. SFC Amends Codes on Takeovers and Mergers and Share Repurchases
21. Amendments to Listing Rules Regarding Annual Listing Fees
22. HKEx Comments on New Listing Applications Received after the New Sponsor Regulation Took Effect
23. HKEx Seeks Listing Committee Candidates
 

Taxation

 
24. Annual Meeting with the Inland Revenue Department
25. Budget 2014-15
26. Announcements by the Inland Revenue Department
27. Release of Report of the Working Group on Long-term Fiscal Planning
 

Legislation & Other Initiatives

 
28. Companies Registry Issues New External Circulars
29. Anti-Money Laundering
 

Useful Resources

 
30. Library Resources
31. 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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