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主要行动项目

Building capacity in sustainability

Key action items

	Key action items
1	Contribute to the Accounting and Financial Reporting Council (AFRC)’s development of a sustainability assurance regulatory regime by facilitating our members engagement and participation in the consultation and articulating a balanced and practical response as a key stakeholder.
2	Develop a certificate programme on sustainability assurance to support the profession’s readiness for emerging assurance requirements.
3	Integrate sustainability into the Institute’s flagship events to enhance strategic dialogue and leadership visibility for the accounting profession.
4	Ensure our Continuing Professional Development (CPD) programmes and thought leadership articles address evolving standards and market developments to provide applied knowledge and implementation insights for Certified Public Accountants (CPA) and Environmental Social and Governance (ESG) practitioners.
5	Engage universities, secondary schools and stakeholders in the community to raise awareness of and advocate the role of accountants in sustainability and the broader public interest.
6	Enhance internal sustainability initiatives and reporting to align with evolving market practice and strengthen the Institute’s credibility as a leading practitioner.

Building public trust in accountants

Key action items

	Key action items
7	Branding campaign and image audit to reshape public perception and strengthen brand identity of the Institute and the accounting profession.
8	Strategic partnership with international facing Quangos and the commercial community.
9	Launch Hong Kong Institute of Certified Public Accountants (HKICPA) Volunteer Team to expand and highlight Corporate Social Responsibility (CSR) contribution.
10	Strengthen digital presence by transitioning to video-first and Artificial Intelligence (AI)-optimized content to leverage intellectual capital and enhance thought leadership.

Interaction with the AFRC

Key action items

	Key action items
11	Ensure timely communication where significant changes to functions under oversight are being considered.
12	Cooperate and coordinate activities and initiatives with the AFRC to deliver joint objective of developing the profession.
13	Establish a formal response plan guided by the latest AFRC publications to disseminate important information and CPD training to members.

Upholding the calibre of CPAs

Key action items

	Key action items
14	Develop digital assets-related accounting and auditing guidance.
15	Continue refinement of ‘public interest entity’ definition for auditors’ independence purposes.
16	Develop Audit Practice Manual (APM) for Less Complex Entities (LCE) and a package of supporting materials for Hong Kong Standard on Auditing for LCE.
17	Update the APM for new standards issued since the last edition.

Emphasizing ethics and integrity

Key action item

	Key action items
18	Strengthen ethical awareness on social media spotlighting reallife dilemmas and directing users to core guidance materials.
19	Conduct the biannual Ethics Survey.
20	Facilitate regional roundtable discussions on the International Ethics Standards Board for Accountants Chief Financial Officer (CFO) workstream targeting CFOs, regulators, professional accountancy organizations and other stakeholders.
21	Strengthen collaboration and formalize strategic partnerships with key stakeholders to promote professional integrity through practical resources, training programmes, and joint events.
22	Outreach and advocacy to position ethics as a core element of CPA value proposition.

HKICPA international presence and recognition

Key action item

	Key action items
23	Undertake cornerstone standard-setting projects to influence the design of new international requirements to ensure they are fit-for-purpose for the Hong Kong market.
24	Explore opportunities to host more meetings and roundtables with international themes and participants.
25	Further engagement and relationship development with international and regional professional accountancy organizations.
26	Develop a narrative to articulate and promote HKICPA’s international engagement as an integral part of the overall Hong Kong SAR (HKSAR) “Go Global” vision and initiative.
27	Monitor HKSAR Government outreach initiatives, including delegations, to establish business ties with other jurisdictions for potential participation of HKICPA for the benefit of members and the profession.

Attracting and retaining talent

Key action items

	Key action items
28	Strengthen interest in and take up of the Certificate in Accounting and Business (CAB) by partnering with non-accounting professional bodies, connecting with business faculties in tertiary institutions, and developing suitable incentive schemes for Qualification Programme (QP) students.
29	Develop initiatives to boost QP intake including early admission scheme for degree holders and revamped programme accreditation policy for non-accounting degrees.
30	Explore practical experience framework revamp to facilitate membership admission.
31	Develop further QP student engagement activities in Hong Kong.
32	Continue to develop QP with initiatives including enhanced exam preparation support; revamp the QP workshops; new syllabus and study materials; and new on-demand, topic focused teaching videos for selected modules.

Advocating a multi-disciplinary profession

Key action items

	Key action items
33	Leverage engagement with the Institute’s Interest Groups to communicate the breadth and value of skills within the profession.
34	Continue to offer a range of high-quality seminars, webinars, conferences and e-learning events in taxation, restructuring and insolvency, forensic accounting, corporate finance, corporate governance, business valuation and anti-money laundering.

Embracing digitalization and technology

Key action items

	Key action items
35	Perform feasibility study on embedding appropriate automation functions in the APM and explore use of chatbot for technical enquiries.
36	Launch Phase 2 of the Digital transformation Roadmap & Hub with new features.
37	Accelerate internal AI adoption to enhance efficiency and services.
38	Develop new CPD training on emerging topics, such as advancements in AI technology etc. and to enhance training support for Small and Medium Practices and Small and Medium Enterprises in AI adoption.
39	Implement computer-based examinations for Capstone and Associate modules and interactive online tools for QP workshops.
40	Implement e-cert for QP graduates and Authorised Employers/Authorised Supervisors, as well as digital badges for members.

Member development and engagement

Key action items

	Key action items
41	Develop an audit training curriculum for practitioners in different stages of their careers.
42	Maintain a wide range of CPD events, flagship conferences / forums and sector/industry specific training programmes to ensure new and relevant content that drives member development.
43	Continue to refine CPD delivery and effectiveness through initiatives such as incorporating multiple-choice questions to technical e-Learning courses; and new ways to earn CPD hours.
44	Foster new partnerships with professional bodies to develop new training initiatives and expand outreach to the external market.
45	Enhance the Mentorship Programme by introducing micro-learning modules.
46	Strengthen members relations and extend outreach to broaden participation across segments through various initiatives and events such as a new networking event and an in-person session of the Career Insight Series for young members; and customized event for senior members.
47	Refine member benefits CPD schemes including the Membership Reward Scheme, mobile app discount initiatives, and bundle discounts.

Chinese Mainland and GBA opportunities

Key action items

	Key action items
48	Continue to build closer ties with Chinese Mainland authorities, counterparts, members and students through visits, seminars and networking events throughout the year.
49	Strengthen exchange and engagement with stakeholders beyond the Greater Bay Area (GBA).
50	Equip members with Chinese Mainland specific knowledge and insights via relevant CPD.
51	Drive Go Global initiatives in collaboration with the GBA counterparts.
52	Expand the influence of QP by promoting CAB, New Partnership Scheme and broadening AE/AS network.
53	Elevate the HKICPA brand through social media with refreshed and engaging content.

Institute governance and operations

Key action items

	Key action items
54	Modernize internal processes by proactive experimentation and adoption of relevant AI & tech tools.
55	Evaluate current CPD training pricing structures and explore new revenue and free event models.

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主要行动项目