職業道德、誠信和專業精神

1

Principle Based Technical Resources

2

CPD Highlights for PIE Auditors

3

Code of Ethics - Generic Courses

4

Code of Ethics - Bite-sized YouTube Videos

This section contains pronouncements, guides and articles that are relevant to the Code of Ethics for Professional Accountants.

• New and Major Resource Centre

This section features professional ethics courses relevant to professional accounts in public practice.

• Professional Ethics Relevant to Professional Accountants in Public Practice

This section offers core ethics courses at various levels, each designed to strengthen professional integrity and promote ethical decision-making.

Level

Event name with link to details

CPD hours

Foundation

• Live webinar: ICAC Briefing session on the Elections Ordinance (Legislative Council Election related)

1

• Live webinar: Guardian Role of Professionals in Upholding Ethical Governance

1.5

• Live webinar: Integrity and Quality Building Management

1

• Ethical Investing that Every Accountant Should Know

2

• Business ethical culture - Anti-Corruption and Integrity Focus

2

• Paperless Regime for Hong Kong Listed Companies and Certain Enforcement News on Directors' Conflict of Interest

2

• CPD Requirements and Compliance Audit

0.8

• Ethics: Regulatory Update

1

• Ethics: Avoiding the Slippery Slope of Ethical Pressures

4

• Ethics: Industry Cases (CFO/Controller Series)

1

• Ethics Under Stress

2

• Ethical Challenges Faced by Businesses Around the Globe

2

• Ethics in the World of AI: An Accountant's Guide to Managing the Risks

2

• Ethics and Professional Conduct

2

• Professional Ethics Update and Refresher

2

• Ethics: Why We Stray: A Different Look at Ethical Decision-Making

2

• Ethics: The Ethics of Change - Keeping Your Balance in Risky Times

2

• Ethics with a Dash of Courage

2

Intermediate

• Face-to-face: HKICPA Ethics Conference 2025 – Ethical Horizons: Navigating Technology, Trust, and Integrity

2

• Live webinar: HKICPA/ IIA HK Joint Webinars – Internal Audit Series: AML and Sanctions Compliance: Strategic Insights to Upcoming Mutual Evaluation

1.5

• From Mining to Milking – Listed Company Corruption and the Importance of Cross-border Cooperation

1.5

• HKICPA Ethics E-learning: Exploring the Fundamental Principles and Independence Requirements of the Code

1.5

• HKICPA Ethics E-learning: Technology-related Revisions to the Code

1.5

• How Will the New Ethical Standard NOCLAR affect you? (audio) (Re-launch)

1

• Revised Non-Assurance Services and Fee-Related Provisions of the Code of Ethics for Professional Accountants

1.5

• 2024 SMP Symposium - Module two (archived webinar)

2.5

• Ethics without Fear for Accounting and Finance Professionals

2

• Stakeholder and Ethical Strategy

1.5

This section features short videos relating to Code of Ethics, making ethical guidance clear and easy to apply.

Topic

Estimated duration

• Understanding the new definition for Public Interest Entity (PIE) in the HKICPA Code (Cantonese)

20 minutes

• Navigating HKICPA Ethics Resources

5 minutes

• A new definition for Public Interest Entity (PIE) 2024

5 minutes

• HKICPA Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code

30 minutes

• Pressure to Breach the Fundamental Principles of the Code of Ethics for Professional Accountants

3 minutes

• The Role and Mindset Expected of Professional Accountants – A Focus on Bias

3 minutes

• Responding to Conflicts of Interest

5 minutes

• Responding to NOCLAR

3 minutes

• HKICPA Ethics Survey 2021

5 minutes

• Revisions to the Code to promote the Role and Mindset Expected of Professional Accountants

5 minutes

• How will the new ethical standard NOCLAR affect you

3 minutes

• Ethics Educational Video

5 minutes