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财务报告、审计、道德和可持续披露提示

The Institute's Standards Setting Department provides alerts to draw members attention to topical financial reporting, auditing, ethics and sustainability disclosures issues that should be given particular attention.

Comments and suggestions may be sent by e-mail to commentletters@hkicpa.org.hk.

Issue Number	Subject	Issue Date
No. 50	Regulatory reporting under the Insurance Ordinance (Cap. 41) upon implementation of HKFRS 17 during the transitional period before the implementation of the Risk-based Capital Regime	March 2024
No. 49	Updates on the Institute's Sustainability Disclosure Standards development	March 2024
No. 48	Considerations for 2023 year-end audits	December 2023
No. 47	Development of the HKICPA’s Sustainability Disclosure Standards	June 2023
No. 46	Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules	March 2023
No. 45	Monitoring Activities and SOQM Evaluation under HKSQM 1	March 2023
No. 44	Accounting implications of the abolition of the MPF-LSP offsetting mechanism in Hong Kong	February 2023
No. 43	Getting Ready for the Quality Management Standards	June 2022
No. 42	Update on impact of Coronavirus Outbreak on Audits and Auditors	March 2022
No. 41	Referral fees for introduction of clients and maintenance of a registered office	February 2022
No. 40	Auditor’s reporting requirements for the Funding Scheme for Children’s Well-being and Development	August 2021
No. 39	New inspection regime for the Companies Register	June 2021
No. 38	Commitment to ensuring audit quality	April 2021
No. 37	Financial reporting considerations to close out 2020	January 2021
No. 36	Solicitors’ accounts reporting pitfalls	October 2020
No. 35	Compliance work for regulated entities	June 2020
No. 34	Risk-based supervision of accounting professionals concerning anti-money laundering and counter-terrorist financing compliance	June 2020
No. 33	Financial reporting implications of coronavirus	March 2020
No. 32	Impact of Coronavirus Outbreak on Audits and Auditors	February 2020
No. 31	Practice review scope and selection after audit regulatory reform	September 2019
No. 30	Valuation on acquisitions and disposals	August 2019
No. 29	Initiatives and measures to strengthen actions to deal with non-compliance	May 2019
No. 28	Online audit confirmation tools	December 2018
No. 27	Disciplinary actions arising from practice review complaints	November 2018
No. 26	Monitoring of AML compliance	October 2018
No. 25	Keeping your head above water – financial reporting considerations for 2017	July 2017
No. 24	Are you ready for the next wave of change in accounting standards?	December 2016
No. 23	New elements in the practice review selection process	Oct 2016
No. 22	International Education Standard (IES) 8 Professional Competence for Engagement Partners Responsible for Audit of Financial Statements	June 2016
No. 21	Provisional regulations on CPA practices carrying out audit services relating to the listing of Mainland enterprises outside Mainland	July 2015
No. 20	Auditor's report signing arrangements	April 2015
No. 19	Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised)	September 2014
No. 18	Documentation requirements for group auditors and practical implications for auditor regulation in Hong Kong	April 2013
No. 17	Audits of group financial statements – HKSA 600	January 2013
No. 16	Alert on professional scepticism and audit of mainland companies	January 2012
No. 15	Implementation of revised Code of Ethics for Professional Accountants from SMP's perspective	August 2011
No. 14	Preparation of accounting records and financial statements for an audit client	February 2011
No. 13	2010 report on practice reviews of practices with listed clients	January 2011
No. 12	Statement of cash flows	December 2010
No. 11	HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause	November 2010
No. 10	Operating segments: a management approach	September 2010
No. 9	Educational points identified from reviews of published financial statements – HKAS 16 and HKAS 40	May 2010
No. 8	Report on practice reviews of practices with listed clients	March 2010
No. 7	HKFRS for Private Entities - Statement of Intent	January 2010
No. 6	Educational points on HKAS 1 identified from reviews of published financial statements under the Institute's professional standards monitoring programme	January 2010
No. 5	PN 820 The Audit of Licensed Corporations and Associated Entities of Intermediaries	December 2009
No. 4	Updates to Hong Kong Standards on Auditing for the new International Standards on Auditing	June 2009
No. 3	Solicitors' accounts - Client money	May 2009
No. 2	Going concern	March 2009
No. 1	Financial instruments disclosures	February 2009

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财务报告、审计、道德和可持续披露提示