Selected translations
| October 2024 issue | |
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Always ready for business: Interview with Agnes Chan
香港總商會主席陳瑞娟談及商界當前的憂慮，以及她對會計行業的熱情 Agnes Chan, Chairman of the Hong Kong General Chamber of Commerce, on the current concerns of business and her passion for the profession |
Feature
奔向夢想：初創企業首席財務官如何將抱負變為現實 To the moon: How start-up CFOs turn ambitions into reality
公會會員分享他們作為初創企業首席財務官的當前目標，並為希望加入這個快速發展領域的會計師提供建議 Institute members share what goals they currently have as start-up CFOs and advice for CPAs looking to join this fast-moving space |
Feature
從合規到競爭力：中小型執業會計師事務所引領中小企業綠色轉型 From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
中小型執業會計師事務所在幫助小型企業應對極為複雜的可持續發展事宜上如何發揮重要作用 How small- and medium-sized practitioners play a vital role in helping smaller enterprises navigate the complexities of sustainability |
Thought leadership
在AI時代以香港私隱專員公署的《模範框架》保障個人資料私隱 Safeguarding personal data privacy in the AI era with PCPD’s Model Framework
香港個人資料私隱專員鐘麗玲，講述香港個人資料私隱專員公署的《模範框架》中有關確保人工智能安全的主要建議 Ada Chung, Privacy Commissioner for Personal Data, on key recommendations covered by PCPD’s model framework for ensuring AI security |
Second opinions
How can small- and medium-sized practitioners best help small businesses bounce back?
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Q&A with a PAIB
Colin Wong, Finance Director at Citybus Limited
城巴有限公司財務總監王世揚，講述其計劃在巴士營運公司達成的目標，並探討零排放巴士如何改變香港的公共交通面貌 Colin Wong, Finance Director at Citybus Limited on the goals he plans to accomplish at the bus operator, and how zero-emission buses are transforming the Hong Kong’s public transportation landscape |
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Q&A with a PAIP
Kanice Ng, Senior Audit Manager at PKF Hong Kong Limited
PKF香港高級審計經理吳芷程，講述她的職位所帶來的機遇，並分享她運用科技簡化審計流程的經驗 Kanice Ng, Senior Audit Manager at PKF Hong Kong Limited on the opportunities of her role and her experience using technology to streamline the audit process
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Young member of the month
Thomas Lau, Senior Lecturer at Hong Kong Metropolitan University
香港都會大學高級講師劉一雷，分享他如何在大學裡貫徹公會最新的專業資格課程（QP）中的理念以及從過程中獲得的經驗 Thomas Lau, Senior Lecturer at Hong Kong Metropolitan University shares how he is applying the philosophy of the Institute’s updated Qualification Programme, and his experience implementing it, to a university setting |
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Source
允許滿足適用條件的子公司自願採用的披露準則 A disclosure-only standard optional for eligible subsidiaries
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Source
Your views have been incorporated into the ISSB’s work plan
本文概述了國際可持續準則理事會反饋聲明 An overview of the International Sustainability Standards Board’s feedback statement
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Revised definition of a PIE in the HKICPA Code of Ethics
本文概述了在經修訂的道德守則中對公眾利益實體定義的主要更改 Key changes in the definition of a public interest entity following revisions to the Code |
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| July 2024 issue | |
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Bringing the world to Hong Kong: Interview with Christopher Hui
財經事務及庫務局局長許正宇，談及其對虛擬資產的看法，以及為何認為會計師在商界中的角色如同音樂家 Christopher Hui, Secretary for Financial Services and the Treasury, on his view on virtual assets, and how accountants are the musicians of the business world |
Feature
從盡職調查分析師到投資者關係專員，公會會員分享他們的專業知識如何在投資領域中發揮特定作用 From a due diligence analyst to an investor relations professional, members share how their expertise serve specific functions in investment |
Feature
East meets east: Mutual benefits of growing China-Middle East ties
中國內地與中東不斷擴大的貿易關係為香港的金融專家創造了機會 The Mainland’s expanding trade ties with the Middle East is creating opportunities for Hong Kong’s financial experts |
Thought leadership
德勤風險諮詢華南區領導合夥人兼公會可持續發展委員會成員馮文珊，探討如何建立綠色供應鏈 Melissa Fung, Consulting Business, Southern Region Managing Partner at Deloitte, on how to build sustainable supply chains |
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Q&A with a PAIB
James Cheung, General Manager – Corporate Finance at Century City Group
世紀城市集團企業財務總經理張治仁，講述其參與的企業交易規劃和執行工作 James Cheung, General Manager – Corporate Finance at Century City Group, on his work involving participation in the planning and implementation of corporate transactions |
 Q&A with a PAIP
Tiffany Wong, Managing Director at Alvarez & Marsal Tiffany Wong, Managing Director at Alvarez & Marsal, on winning the award for 2024 Woman of the Year in Restructuring in April, and how trusting in intuition can be a valuable leadership skill |
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Young member of the month
Jerica Chan, Regional Finance Manager at Bausch and Lomb
Jerica Chan, Regional Finance Manager at Bausch and Lomb, talks on career-launching internships, and how managing remote international teams can sometimes require a shift in a manager’s own style |
 Institute insights
China Taxation Conference 2024: Panel insights
Expert panellists explored current Mainland and cross-boundary tax issues, from GBA tax policies to the complexities of transfer pricing at the Institute’s annual conference
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HKFRS 18: a paradigm shift in financial performance presentation An overview of the new accounting standard, HKFRS 18 Presentation and Disclosure in Financial Statements |
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Institute’s response to the proposed IESSA An overview of the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA |
| April 2024 issue | |
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Feature
Five unique career paths for accountants
五位來自不同專業範疇的公會會員分享其多元化的事業機遇 A Plus talks to Institute members in five specialized areas, highlighting a diverse range of career opportunities |
Feature
Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
三對師友分享該計劃對他們的職業生涯和個人成長有何深遠影響 Three mentor-mentee pairs discuss the impact of the programme on their careers and personal growth |
Feature
It all starts with education: IFAC’s approach to boosting global accounting training
來自國際會計師聯合會（IFAC）會計教育平台的Helen Partridge及Bruce Vivian，講述如何解決人才短缺問題，以及他們對會計行業教育的熱情 IFAC Accountancy Education’s Helen Partridge and Bruce Vivian on tackling the talent shortage issue and their passion for education |
 Thought leadership
Navigating the evolving carbon market landscape Hendrik Rosenthal, Director – Group Sustainability at CLP Holdings Limited, on the importance of new rules that define high-integrity in carbon markets |
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Second opinions
How can talent attraction be enhanced within the accounting profession? |
 Young member of the month
Cherry Tsang, Land Executive at the Lands Department Cherry Tsang, Land Executive at the Lands Department, on how she is using her skills as an accountant in the public land management field |
 Source
A landmark sustainability assurance standard: The Institute’s response An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000 |
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| January 2024 issue | |
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 Feature
A purpose-driven profession: Interview with Roy Leung
香港會計師公會會長梁思傑談及解決人才短缺問題，以及公會成為可持續發展準則制定者的法定角色之重要性 Roy Leung, President of the Institute, on tackling the talent shortage issue, and the significance of the Institute’s role as a statutory sustainability standard setter |
Feature
良好企業管治，良好ESG表現：2023年最佳企業管治及ESG大獎獲獎機構 Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023
對公會商業大獎各獲獎機構作出的重點回顧，表彰企業管治和環境、社會及管治的成就 Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG |
Feature
From extraneous to essential: Charting the rise of ESG assurance in Hong Kong
探討香港ESG鑒證的現況，以及公司聘請第三方為其ESG報告進行鑒證所帶來的好處 The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports |
Second opinions
How can accountants support transition finance and planning for businesses? |
 Institute insights
Empowering SMPs in their digital transformation journey
有關公會對香港中小型執業會計師事務所採用科技的情況所進行的研究之主要見解 Key insights from the Institute’s study on the current state of technology adoption by small- and medium-sized practices in Hong Kong |
Young member of the month
Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited
AEON信貸財務（亞洲）有限公司高級經理陳宜安分享他何以認為ESG將在其未來事業發展中有著重要位置 Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited, on how he sees ESG playing a bigger part of his future |
 Source
What’s next for the ISSB work plan?
本文概述公會對ISSB「議程優先事項的諮詢」意見徵詢稿的回應 An overview of the Institute’s response to the ISSB Request for Information on Consultation on Agenda Priorities |
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A review of the revenue recognition requirements A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers |
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Goodbye IAS 1; Hello IFRS 18 A new standard on presentation and disclosure in financial statements |
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ISSB standards: How SMEs can get ready for the upcoming requirements Key considerations for smaller enterprises amid companies gearing up for the ISSB standards |
