2026

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What's new - 2026

This section contains major materials published by the Institute’s Standard Setting Department in 2026.

Financial Reporting

Publications

Item	Date of Issue	Title
2026-3	27 February 2026	HKFRS 18 Navigator Issue 1: Getting Ready
2026-2	26 February 2026	Financial reporting considerations for closing out 2025
2026-1	6 January 2026	Determining the applicable HKFRS Accounting Standards for cryptocurrencies and stablecoins

Comment letters

Item	Date of Submission	Subject
2026-1	5 February 2026	Tentative agenda decision – Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)

Webcasts

Item	Date of issue	Title
2026-2	14 January 2026	E-learning: Tackling Common Financial Reporting Issues for Financial Instruments (2 CPD hours)
2026-1	9 January 2026	E-learning: Accounting and auditing considerations for digital assets (1.5 CPD hours)

Auditing and Assurance & Code of Ethics

Publications

Item	Date of Issue	Category	Subject
2026-4	27 February 2026	Auditing and Assurance	Questions & Answers: HKICPA Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code (Updated February 2026)
2026-03	26 February 2026	Auditing and Assurance	HKICPA Auditing and Ethics Considerations for 2025 Year-end Audits
2026-02	9 February 2026	Auditing and Assurance	The HKSA for LCE: Questions & Answers (Updated February 2026)
2026-01	30 January 2026	Auditing and Assurance	AATB 4 Guidance on section 408 of the Companies Ordinance

Sustainability Reporting

Publications

Item	Date of Issue	Subject
2026-1	26 February 2026	Impact Analysis of Amendments to HKFRS S2 Climate-related Disclosures