Click here if you are having trouble viewing this message.
|
|
|
Institute’s live webinar – 2026 year-end priorities and emerging reporting issues for insurers
|
As the 2026 year-end approaches, it is important to ensure that complex accounting judgements, disclosures and reporting processes remain robust in an evolving reporting environment. This webinar will provide an update on key financial reporting developments affecting the insurance industry.
Join our webinar on 28 October for a focused discussion on practical guidance, including:
- Year-end focus areas and emerging application matters on HKFRS 17 Insurance Contracts;
- Updates on new HKFRS Accounting Standards and amendments effective in 2026 and beyond; and
- Regulators’ and auditors’ focus areas for insurance financial reporting.
|
A Plus feature: HKFRS 18 is coming. Is Hong Kong ready?
|
In the latest A Plus article, representatives from the Institute, audit firms and preparers discuss the potential implications of HKFRS 18 for Hong Kong entities, key implementation challenges, and the importance of starting implementation efforts well before the Standard becomes effective.
|
New educational material to support implementation of the IFRS for SMEs Accounting Standard
|
The IFRS Foundation has published an educational module to support implementation of the IFRS for SMEs Accounting Standard. The module focuses on Section 29 Income Tax.
In addition, in a new podcast, IASB technical staff discuss the IASB's proposed targeted amendment to the third edition of the IFRS for SMEs Accounting Standard, explaining why it is being proposed ahead of the Standard's effective date and how stakeholders can share feedback.
|
HKICPA auditing webinar: HKSA 570 (Revised 2024), Going Concern
|
Join this webinar on 4 November for a focused overview of HKSA 570 (Revised 2024), Going Concern, highlighting the key changes from existing requirements and their practical implications for audit engagements. The session will also cover insights from the Accounting and Financial Reporting Council’s inspection on going concern, supporting auditors in applying the requirements in practice and navigating this area to enhance audit quality.
|
E-learnings: archived webinars for auditing
|
The Institute hosted two live webinars last quarter, covering a range of hot topics in auditing. Recordings of these sessions are now available. Enrol now if you missed them.
|
|
|
|
HKICPA videos: Auditor Independence Essentials Series
|
|
|
|
HKICPA Sustainability Ethics E-learning Series
|
This e-learning series is designed to equip sustainability assurance practitioners with a comprehensive understanding of the Sustainability Ethics Standards.
|
HKFRS S1 and S2 implementation platform
|
You are welcome to submit technical questions related to the implementation of HKFRS S1 and S2. Questions that meet the submission criteria will be considered for discussion at the upcoming meeting.
|
|
|
|
Members may wish to be aware of the following matters:
|
Announcements by the Inland Revenue Department
|
Members may wish to be aware of the following matter:
|
|
|
|
Announcements by the government
|
Members may wish to be aware of the following matters:
|
|
|
|
Anti-money laundering/ Counter-terrorist financing (AML/CFT) notices and news
|
|
|
|
Publications from other organizations:
|
|
|
|
Disclaimer: Some sections contain external links and information from outside sources. We endeavour to link to reputable sources but the Institute is not responsible for the accuracy or content of the external site, and the content does not necessarily represent the views of the Institute. We recommend using your discretion when visiting these links.
This email together with the file(s) transmitted is intended solely for addressee(s) only and may contain confidential or privileged information. If you received this email in error, please contact the sender and delete it together with its attachment(s) from your computer(s). You should note that the views expressed in this email are those of the author and do not necessarily represent those of the Institute. The recipient should check this email and all attachments for the presence of virus. The Institute will not accept liability for any damage caused by any viruses transmitted with this email.
|
|
|
|
Copyright © 2026 Hong Kong Institute of CPAs. All rights reserved.
|
|
|
|
|
