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The Institute invites comments on the International Ethics Standards Board for Accountants (IESBA)’s surveys for post-implementation reviews (PIRs) of Non-compliance with Laws and Regulations (NOCLAR) by 30 June and the Restructured Code by 3 June. IESBA has also published a snapshot providing an overview of the PIRs, explaining their purpose, direction and current focus.
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The Institute is seeking comments on the tentative agenda decision Reassessment of Control (IFRS 10 Consolidated Financial Statements) published by the International Financial Reporting Standards (IFRS) Interpretations Committee by 30 April.
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The Institute’s Financial Reporting Standards Committee meeting minutes
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Minutes of the February 2026 meeting is now available.
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In this podcast, the IASB Vice-Chair and member discuss highlights from the March IASB meeting. Topics discussed include Post-implementation Review of IFRS 16 Leases and Equity Method.
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IFRS Interpretations Committee podcast
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In this podcast, the IFRS Interpretations Committee’s Chair and member highlight two IFRS 18 tentative agenda decisions discussed during the Committee's March meeting.
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New educational material to support implementation of the IFRS for SMEs Accounting Standard
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The IFRS Foundation has published a webcast and an educational module to support implementation of the IFRS for SMEs Accounting Standard. The webcast covers updates to Section 9 Consolidated and Separate Financial Statements and Section 15 Joint Arrangements, while the educational module focuses on Section 33 Related Party Disclosures.
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HKICPA learning programme – HKSA for LCE: From Principles to Application
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To support practitioners in understanding and applying the Hong Kong Standard on Auditing for Audits of Financial Statements of Less Complex Entities, the Institute is offering a two-part learning programme. The programme comprises a virtual webinar providing an overview of HKSA for LCE, followed by a face-to-face workshop focusing on in-depth discussion and practical application.
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HKICPA auditing webinar: HKSA 315 (Revised 2019): IT systems and controls
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Join this insightful webinar on 22 April, where speakers will explain the IT-related requirements in HKSA 315 (Revised 2019) and provide auditors with practical and actionable guidance to meet these expectations effectively. Key discussions will include:
- Understanding the entity’s IT environment
- Illustrative, industry-specific examples
- Key observations from recent AFRC inspections
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The Institute’s Ethics Committee meeting minutes
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Minutes of the 273rd meeting is now available.
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IESBA paper on Linkages between IESBA Viewpoints and ISQM 1
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IESBA has released a paper explaining the linkages and key differences between the IESBA Firm Culture and Governance viewpoints (IESBA viewpoints) and ISQM 1. The paper highlights their mutually supportive nature, while recognizing the distinctions in their objectives, scope, output and focus. For illustrative purposes, the paper also presents the linkages between the IESBA viewpoints and ISQM 1 in relation to the eight elements of the FCG framework.
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IESBA podcast on decoding ethics “The Biggest Risk Isn’t AI – It’s Missing the Risk”
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In this podcast, IESBA technical staff reflect on how, while technology is transforming how work is performed, the underlying ethical principles remain unchanged, offering a stable lens through which professionals can reframe problems and manage the pressures these technologies place on judgment, risk management, and competence.
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ISSB March 2026 podcast & update
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In this podcast, the ISSB Chair and Vice-Chair highlight key takeaways from March’s board week, focusing on the ISSB’s Nature-related Disclosures project and Enhancing the SASB Standards project. In addition, a summary of the March 2026 meeting is now available.
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Sustainability Ethics Series
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Join this insightful series designed to equip sustainability assurance practitioners with a comprehensive understanding of the Sustainability Ethics Standards.
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HKFRS S1 and S2 implementation platform
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You are welcome to submit technical questions related to the implementation of HKFRS S1 and S2. Questions that meet the submission criteria will be considered for discussion at the upcoming meeting.
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Members may wish to be aware of the following matters:
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Members may wish to be aware of the following matter:
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Announcements by the Inland Revenue Department
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Members may wish to be aware of the following matter:
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Announcements by the government
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Members may wish to be aware of the following matters:
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Anti-money laundering (AML) notices and news
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AML notices:
Other AML news:
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Publications from other organizations:
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