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Topical reference material

Thought leadership helps to drive the adoption of best practices and develop new approaches. This webpage contains reference material on topics produced by the Institute and other members of the worldwide accounting community.


Promoting competence and professional quality in business valuations is vital for Hong Kong to maintain its leading reputation as a global capital market. 


The International Valuation Standards, developed by the International Valuation Standards Council, serve as a global guide for performing valuations.




The standards setting process involves detailed consultations, stakeholder outreach and education. The Institute helps to shape international standards to ensure they work for Hong Kong, and offers practitioners the training they need to effectively apply standards.


The Standard Setting Department’s What’s new webpage contains links to the department’s recent work, including webcasts, publications and responses to consultations. 




Forensic accounting is an expanding field of specialization for accountants, which utilizes their analytical skills and accounting knowledge to investigate financial disputes. Practitioners can join the Forensics Interest Group.

The A Plus Special report: Finding the truth covers various aspects of forensic accounting, including the development of tools and techniques used by specialists, and how forensic accountants work with others to resolve matters. 


The A Plus article discusses the recent rise in fraud cases and how the pandemic has created new challenges for accountants.




Good corporate governance does not just develop spontaneously. Developments in regulatory frameworks facilitate improvements in the ecosystem necessary for good practices to flourish. This section contains links to important research on improving regulatory frameworks around the world.


Recalibrating the corporate ecosystem from ICAS sets out how the United Kingdom’s recently announced Audit, Reporting and Governance Authority, a new regulator for corporate governance, can help rebuild public trust by encouraging higher standards of corporate governance, corporate reporting and audit.




Restructuring and insolvency professionals work to turnaround failing companies, or recover assets from those that have failed. 


The Restructuring and Insolvency Faculty Executive Committee has published Liquidation and Insolvency Guidance Notes cover some of the more important areas of insolvency practice and provide guidance on best practice to be adopted by insolvency practitioners when carrying out professional work relating to liquidation and insolvency appointments.


In 2020 the draft Companies (Corporate Rescue) Bill was put out for consultation. A Plus organized a roundtable on the bill and what practitioners hoped to see from the final framework. 




Staying up to date with developments in taxation is vital for any business. Tax professionals can stay ahead of the developments through joining the Taxation Faculty

Each year the Institute issues a submission to the Financial Secretary ahead of the government budget. Read the 2020 submission here.
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting is transforming the global tax landscape.