公众指引

Employer Toolkit - Accounting+ (2023)

Thetoolkitprovides presentation materials to assist members in delivering consistent and impactful message about the role of accountants and the profession during the engagements with potential talents. An editable version in PPT formatand Guide to the presentationare also available for members. Please log into the members' areafirst to access the links.

Restructuring and Insolvency Faculty Executive Committee: How to Manage Financial Distress – Advice for Business and Individuals (2020)

The guidance published by the Restructuring and Insolvency Faculty Executive Committee (“RIFEC”) gives important information to businesses and individuals, and its members who advise them, on dealing with their difficulties.

Auditing and COVID-19, A quick guide (2020)

The quick guide puts together a summary of the key issues and considerations impacting the audit of financial statements as a result of the pandemic.

Combatting fraud (2020)

This is a simple guide to help avoid fraud and deception during a pandemic.

Guidance on financial reporting

Financial Reporting, Auditing and Ethics Alert: Financial Reporting Considerations to Close Out 2020 (2021)

Thepublicationfocuses on financial reporting issues that may be relevant in the current challenging environment, and highlights changes in financial reporting standards of which to be aware.

Financial Reporting, Auditing and Ethics Alert: Financial Reporting Implications of Coronavirus (2020)

Thealertconsiders HKAS 10 Events after the Reporting Period and related HKFRS financial reporting implications of coronavirus. In particular, it considers
whether the spread of COVID-19 should be accounted for as an adjusting or non-adjusting event.

Educational guidance on COVID-19 related financial reporting issues (2020)

Thiseducational guidancehighlights some other financial reporting considerations in the light of COVID-19 that warrant specific attention for 2020 interim and annual financial statements.

COVID-19-related financial reporting issues for SME-FRF & SME-FRS financial statements (2020)

Theguidance highlights some key considerations when preparing financial statements under the Small and Medium-sized Entity Financial Reporting Framework and
Financial Reporting Standard.