Important Notice	Member services The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon). CPD and sports and recreation events Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled. Participants will receive further information via email. For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

Important
Notice

Member services

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

CPD and sports and recreation events

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled. Participants will receive further information via email.

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Financial Reporting

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Please click here to read the archives.

Date	Title	Comments due by *
23 March 2020	Invitation to Comment on IASB Discussion Paper DP/2020/1 Business Combinations–Disclosures, Goodwill and Impairment with link to Discussion Paper Snapshot for the Discussion Paper Press release (IASB's comment due date is 15 September 2020)	7 August 2020
31 January 2020	Invitation to Comment on IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard with link to Request for Information Optional response document Snapshot for the comprehensive review Press release Webcast series on Request for Information: Comprehensive Review of the IFRS for SMEs Standard (IASB's comment due date is 27 July 2020)	12 June 2020
19 December 2019	Invitation to Comment on IASB Exposure Draft ED/2019/7 General Presentation and Disclosures with link to Exposure Draft Basis for Conclusions Illustrative Examples Snapshot Press Release Roundtable for preparers on 6 May (Click to register) (IASB's comment due date is 30 June 2020)	22 May 2020

Comments may be sent by mail, fax or email to: Standard Setting Department Hong Kong Institute of Certified Public Accountants 37^th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Fax number: (852) 2865 6776 Email address: commentletters@hkicpa.org.hk