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Members and Qualification Programme students are encouraged to complete the survey on the further reform of regulatory regime of accounting profession. More information on the Reform webpage.

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Public guidance

Restructuring and Insolvency Faculty Executive Committee:  How to Manage Financial Distress – Advice for Business and Individuals  (2020)

The guidance published by the Restructuring and Insolvency Faculty Executive Committee (“RIFEC”) gives important information to businesses and individuals, and its members who advise them, on dealing with their difficulties.

 

Auditing and COVID-19, A quick guide (2020)

The quick guide puts together a summary of the key issues and considerations impacting the audit of financial statements as a result of the pandemic.

 

Combatting fraud (2020)

This is a simple guide to help avoid fraud and deception during a pandemic.

 

Guidance on financial reporting 

COVID-19-related financial reporting issues for SME-FRF & SME-FRS financial statements (2020)

The guidance highlights some key considerations when preparing financial statements under the Small and Medium-sized Entity Financial Reporting Framework and
Financial Reporting Standard. 

 

Educational guidance on COVID-19 related financial reporting issues (2020)

This educational guidance highlights some other financial reporting considerations in the light of COVID-19 that warrant specific attention for 2020 interim and annual financial statements.

 

Financial Reporting, Auditing and Ethics Alert: Financial Reporting Implications of Coronavirus (2020)

The alert considers HKAS 10 Events after the Reporting Period and related HKFRS financial reporting implications of coronavirus. In particular, it considers
whether the spread of COVID-19 should be accounted for as an adjusting or non-adjusting event.

 

Financial Reporting, Auditing and Ethics Alert: Financial Reporting Considerations to Close Out 2020 (2021)

The publication focuses on financial reporting issues that may be relevant in the current challenging environment, and highlights changes in financial reporting standards of which to be aware. 

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