2025

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What's new - 2025

This section contains major materials published by the Institute’s Standard Setting Department in 2025.

Financial Reporting

Publications

Item	Date of Issue	Title
2025-1	22 January 2025	Educational guidance: Accounting implications of the government subsidy scheme for the abolition of the MPF-LSP offsetting arrangement

Comment letters

Item	Date of Submission	Subject
2025-1	20 January 2025	IASB Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x)

Webcasts

Item	Date of issue	Title
2025-2	10 January 2025	E-learning: Common application issues of HKFRSs (1.5 CPD hours)
2025-1	8 January 2025	E-learning: Hong Kong Risk-based Capital: Key Features, Par Fund Management and Implementation Issues (Part 2) (1 CPD hours)

Auditing and Assurance & Code of Ethics

Webcasts

Item	Category	Title
2025-5	Auditing and Assurance	E-learning: Audit Sampling and Journal Entry Testing (1.5 CPD hours)
2025-4	Auditing and Assurance	E-learning: External Confirmations and Audit Documentation (1.5 CPD hours)
2025-3	Auditing and Assurance	E-learning: Auditing Opening Balances and Related Parties (1.5 CPD hours)
2025-2	Ethics	E-learning: Tax Planning Revisions to the Code and Implications in Tax Practice (1.5 CPD hours)
2025-1	Ethics	HKICPA Ethics E-learning: Technology-related Revisions to the Code (1.5 CPD hours)

Sustainability Reporting

Webcasts

Item	Date of issue	Title
2025-1	23 January 2025	E-learnings: Charting Sustainability Reporting in Hong Kong – Public briefing on HKFRS S1 and S2 (Enrollment for 1 Free CPD hour: Cantonese or English)