2023

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What's new - 2023

This section contains major materials published by the Institute’s Standard Setting Department in 2023.

Financial Reporting

Publications

Item	Date of Issue	Title
2023-1	22 February 2023	Alert 44: Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong

Comment letters

Item	Date of Submission	Subject
2023-2	6 March 2023	IASB Exposure Draft International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)
2023-1	21 February 2023	IASB Exposure Draft ED/2022/1 Third Edition of the IFRS for SMEs Accounting Standard

Webcasts

Item	Date of issue	Title
2023-6	20 February 2023	E-learning: Year-end Financial Reporting Reminders for 2022 (2 CPD hours)
2023-5	10 February 2023	E-learning: HKAS 36 Impairment of Assets (1.5 CPD hours)
2023-4	20 January 2023	E-learning: 2022 Update on IFRS Interpretations Committee Agenda Decisions (1.5 CPD hours)
2023-3	9 January 2023	E-learning: Accounting cum auditing essence: a fresh look at impairment of trade and other receivables (1.5 CPD hours)
2023-2	3 January 2023	E-learning: Amendments to HKAS 1 Presentation of Financial Statements (1.5 CPD hours)
2023-1	3 January 2023	E-learning: Accounting Considerations for a Special Purpose Acquisition Company (SPAC) (2 CPD hours)

Auditing and Assurance & Code of Ethics

Publications

Item	Date of Issue	Category	Subject
2023-4	9 March 2023	Auditing and Assurance	Alert 46: Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules
2023-3	3 March 2023	Auditing and Assurance	Alert 45: Monitoring Activities and SOQM Evaluation under HKSQM 1
2023-2	3 March 2023	Auditing and Assurance	Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Articles) Regulation (Cap. 603C)
2023-1	28 February 2023	Auditing and Assurance	AATB 4 Guidance on section 408 of the Companies Ordinance (Revised February 2023) Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) (Revised February 2023) Circular on Reporting related to the Private Columbaria Ordinance (Revised February 2023) Circular on Reporting to Grantees of the Language Fund (Revised February 2023) Circular on Reporting to Grantees of the Quality Education Fund (Revised February 2023) Circular on Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules (Revised February 2023) Audit of Financial Statements of Owners’ Corporations of Buildings (Audit Issues – Q&As Revised February 2023) Reporting on the Audit of Schools (Revised February 2023)

Webcasts

Item	Date of issue	Category	Title
2023-4	20 March 2023	Ethics	HKICPA educational video: Responding to Conflicts of Interest - Available on HKICPA YouTube; no verified CPD
2023-3	13 February 2023	Auditing and Assurance	HKICPA introductory video to IAASB Exposure Draft ISA 500 (Revised) - Available on HKICPA YouTube; no verified CPD
2023-2	18 January 2023	Auditing and Assurance	E-learning: Workshop on Audit of Licensed Corporations
2023-1	4 January 2023	Auditing and Assurance	E-learning: AFRC 2022 Annual Investigation and Compliance Report and Interim Inspection Report - Members only (without verified CPD)