Issue no. 144 (October 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 October to November 2014
Members' Handbook
 
2. Handbook Updates No. 156 - 158
 
Financial Reporting
 
3. HKICPA Financial Reporting Standards Committee
4. Invitations to Comment on IASB Consultation Papers
5. Institute Comments on IASB ED
 
Audit & Assurance
 
6. HKICPA Auditing and Assurance Standards Committee
7. Institute Comments on IAASB ED
 
International Meetings
 
8. IASB
9. IFRS Interpretations Committee
10. IFRS ASAF
11. IAASB
12. IESBA
 
Useful Resources
 
13. Publications
 
Comment Due Dates

 
Advocacy and Practice Development/ Member Support

Corporate Governance

14. Institute Issues Submission on Internal Controls Consultation

Professional Accountants in Business

15. Developing and Reporting Supplementary Financial Measures ¡V Definition, Principles, and Disclosure

Corporate Finance

16. Amendments to Listing Rules Governing Authorized Collective Investment Schemes
17. Initial 3-Day Check of Application Proofs Discontinued after
30 September
18. Transaction Levies to be Reduced from 1 November
19. SFC Consultation Conclusions on Amendments to Professional Investor Regime
20. SFC Consultation on Client Agreement Requirements
21. SFC Report on SEHK's Performance in Regulating Listing Matters

Taxation

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

Legislation & Other Initiatives

 
23. Anti-Money Laundering
 

Useful Resources

 
24. Library Resources
25. 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 Advocacy and Practice Development by:
Peter Tisman (Editor), Elena Chai, Wallace Wong
Member Support by:
Mary Lam (Editor), Eddy Wong

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