Search Under
Financial Reporting
|
Item |
Date of Issue |
Title |
| 2026-5 | 27 April 2026 | HKFRS 18 Navigator Issue 3: Defining what you do: Determination of main business activities |
| 2026-4 | 27 March 2026 | HKFRS 18 Navigator Issue 2: Navigating the New Structure |
| 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 |
|
Item |
Date of Submission |
Subject |
| 2026-2 | 20 April 2026 | IASB Exposure Draft - Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28) |
| 2026-1 | 5 February 2026 |
|
Item |
Date of issue |
Title |
| 2026-3 | 30 March 2026 | HKFRS 18 Webcast Series – Part 1: Your last call to get ready |
| 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
|
Item |
Date of Issue |
Category |
Subject |
|---|---|---|---|
| 2026-05 | 26 March 2026 | Auditing and Assurance | HKICPA Technical Training: Audit & Assurance Curriculum (March 2026) |
| 2026-04 | 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
|
Item |
Date of Issue |
Subject |
| 2026-1 | 26 February 2026 |
Impact Analysis of Amendments to HKFRS S2 Climate-related Disclosures |








