2021
| 2021年第12期 | |
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探討中小型事務所如何著手為新質量管理準則的實施作好準備 How small and medium practices can begin preparing for the implementation of new Quality Management Standards |
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香港上海大酒店有限公司董事總經理兼行政總裁郭敬文（資深會計師），分享在帶領公司渡過各種不同危機中所學到的寶貴經驗 Clement Kwok FCPA, Managing Director and Chief Executive Officer of The Hongkong and Shanghai Hotels, Limited, on the lessons he has learned from leading a company through different crises |
Second opinions
What do China’s new data security laws mean for companies? |
 Source
區塊鏈系列第二部分：加密貨幣交易所及稅務的最新發展概述 Part two of blockchain series: An overview of recent developments in |
| 2021年第11期 | |
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日本公認會計士協會會長手塚正彥，分享如何培養會計師達致符合社會的期望 Masahiko Tezuka, Chairman and President of the Japanese Institute of Certified Public Accountants, on nurturing accountants to meet society’s needs |
 Q&A with a PAIB
Hong Kong Virtual Asset Exchange Limited聯合創辦人及首席營運官霍兆樑 Sam Fok, Co-founder and Chief Operating Officer of Hong Kong Virtual Asset Exchange Limited
Hong Kong Virtual Asset Exchange Limited聯合創辦人及首席營運官霍兆樑，分享他的合規背景如何有助他帶領公司向下一個增長階段邁進 |
 Q&A with a PAIP
Cyrus Cheung, Partner, ESG Services at PwC 羅兵咸永道ESG服務合夥人張立君，分享持續學習的心態如何協助他從審計行業，轉至在全球可持續發展方面發展 Cyrus Cheung, Partner, ESG Services at PwC, shares how a mindset of continuous learning took his career from audit to the global issue of sustainability |
Second opinions
How can companies achieve their decarbonization targets? |
 Source
Breaches to the code of ethics: A case study for PAIPs
探討《專業會計師道德守則》強調執業界別會計師保持專業懷疑態度的重要性 A look at how the Code of Ethics for Professional Accountants highlights the importance of scepticism for professional accountants in practice |
| 2021年第10期 | |
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人頭馬君度集團大中華區首席財務官羅國民，分享會計師技能如何助他在烈酒行業發展 Roman Lo, Chief Financial Officer, Greater China Region, at Rémy Cointreau, on how his CPA skills help in the spirits industry |
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Breaches to the code of ethics: A case study for PAIBs
探討《專業會計師道德守則》如何提升商界專業會計師的專業行為與誠信的重要性 A look at how the Code of Ethics for Professional Accountants underpins the importance of professional behaviour and integrity for professional accountants in business |
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Five areas of focus for general insurers during and implementation
探討管理層在實行IFRS 17時應注意的關鍵議題 Key topics to support management in effectively delivering IFRS 17 |
 Young member of the month
Kevin Lai, Head of Accounting at Richemont Asia Pacific Limited
歷峯亞太有限公司會計部主管賴卓熙，分享商界會計師為何及如何視成為公司可值得信賴的顧問為目標，以及他從事高級奢侈品行業中最享受的地方 Kevin Lai, Head of Accounting at Richemont Asia Pacific Limited, on why and how CPAs in business should aim to become trusted advisors in their companies and what he enjoys the most about working in the world of luxury |
| 2021年第9期 | |
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於新專業資格課程（QP）中獲分最高的四名學員講述該課程的實用性，以及QP如何有助他們踏上會計事業路途 Top-scoring new QP students on the practical nature of the programme, and how it has prepared them for a fruitful career in the profession |
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企業目前正採取哪些低碳措施，以邁向淨零排放的未來? What are companies doing to limit their carbon emissions for a net-zero future? |
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天演藥業首席財務官譚文健，分享如何憑藉會計師技能為生物科技業帶來價值 Raymond Tam, Chief Financial Officer of Adagene Inc., on how his CPA skills help him to add value in the biotech industry |
 Source
區塊鏈系列第一部分：加密貨幣會計和審計的最新發展概述 Part one of blockchain series: An overview of recent developments in the accounting and audit of cryptocurrencies |
 Young member of the month
安永稅務及諮詢有限公司轉讓定價高級經理Tayyeb Mohamed
安永稅務及諮詢有限公司轉讓定價高級經理Tayyeb Mohamed，講述為何希望繼續專注於稅務領域及在這方面發展 Tayyeb Mohamed, Senior Manager in International Tax and Transaction Services – Transfer Pricing at EY, on why he intends to continue growing and specializing in tax |
| 2021年第8期 | |
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Special report: Providing greater clarity
本特別報告剖析為何內部審計師對公司機構是不可或缺的一環 A special report on how CPAs in internal audit are indispensable in ensuring the continued success of an organization |
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國際內部審計師協會香港分會會長李深，分享內部審計會計師應如何提升技能，在變化不斷的商業環境中與時並進 Helen Li, President of The Institute of Internal Auditors Hong Kong, on how internal auditors can upskill themselves to remain relevant amid an ever-changing business landscape |
 Young member of the month
Jonathan Kong, Investment Associate at an asset management company
任職於資產管理公司投資經理的江俊豪，分享其會計師背景及技能如何助他在私募投資行業發展 Jonathan Kong, Investment Associate at an asset management company, on how his CPA background and skills continue to help him add value in the private equity industry |
 Source
The future of tax management: data driven or tax control governance driven?
分析最近由經合組織提出的數碼稅務管理倡議，以及各跨國機構提出的相應準備措施 A look at the OECD’s recent publication on digital tax administration and the steps organizations can take to prepare themselves |
| 2021年第7期 | |
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公會的專項培訓課程的課程總監，講述他們的課程如何協助會計師具備行業知識，增值自己 The Institute’s specialist training programme course directors on how their courses equip CPAs with the right knowledge to add value |
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香港寬頻集團持股管理人及集團行政總裁黎汝傑，講述做事積極進取及善於縱觀全局如何助他獲得成功 NiQ Lai, Chief Executive Officer of Hong Kong Broadband Network Group, on how success comes from being a self-starter and looking at the bigger |
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公會的專業資格課程導師分享培育下一代會計師的喜悅 Facilitators of the Institute’s Qualification Programme on the joy that comes with nurturing the next generation of CPAs |
 Young member of the month
Jackson Li, Internal Audit Manager at the Hong Kong Productivity Council
香港生產力促進局內部審計經理李捷誠，分享如何透過掌握IT技能及IT審計，協助內部審計師與時並進，為機構增值 Jackson Li, Internal Audit Manager at the Hong Kong Productivity Council, on why a firm understanding of IT – and knowing how to perform IT audits – can help internal auditors stay relevant and add value to an organization |
| 2021年第6期 | |
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Prenetics首席財務官盧愷浚講述如何利用會計師專業知識協助這家診斷及基因測試公司迅速發展 Stephen Lo, Chief Financial Officer of Prenetics, on how his CPA knowledge has helped to grow the business of a diagnostics and genetics testing company |
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Digital transformation: the journey so far
在數碼化之路上，中小型會計師事務所曾遇到的挑戰與得著 The challenges and benefits SMPs face during their digital transformation journey |
 Thought leadership
A breakthrough in cross-border restructuring and insolvency
內地與香港之間相互認可和協助破產程序的試點計劃備受期待，ONC柯伍陳律師事務所資深合夥人伍兆榮分享他的觀點 Ludwig Ng, Senior Partner, ONC Lawyers, on the long-awaited pilot programme for the mutual recognition and assistance to insolvency proceedings between Hong Kong and the Mainland |
| 2021年第5期 | |
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Special report: Making the journey a success
本特別報告詳述從事IPO諮詢工作的會計師所需具備的專長與技能，以及如何成功帶領企業上市 A special report on the wide range of skills and expertise required from CPAs working in IPO advisory, and what needs to be done to successfully take a company public |
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加拿大皇家銀行財富管理亞洲行政總裁周浩講述如何在財富管理領域取得成功，以及會計師如何在這範疇增值 Terence Chow, Chief Executive Officer, Asia, RBC Wealth Management, on succeeding in the wealth management space, and how accountants can add value in this area |
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智富融資有限公司董事總經理兼聯合創辦人陳偉豪分享如何運用會計技能，協助中小企的發展更上一層樓 Gilbert Chan, Managing Director and Co-founder of Giraffe Capital Limited, on how he uses his skills to take small and medium enterprises to the next level of growth |
Thought leadership
New routes to access China’s capital markets
羅兵咸永道香港金融服務部稅務合夥人陳鼎平與資產及財富管理部合夥人關維端介紹了跨境理財通將如何進一步鞏固香港作為投資中心的地位。 John Chan, Financial Services Tax Partner, and Josephine Kwan, Asset & Wealth Management Partner, PwC Hong Kong, on how the Wealth Management Connect will further boost Hong Kong’s position as an investment hub |
| 2021年第4期 | |
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香港審計署署長朱乃璋分享他漫長公務生涯中的最大樂趣 John Chu, Director of Audit at the Audit Commission, on the most fulfilling aspects about his long career in the public sector |
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Investing for a sustainable future
香港綠色金融的興起，如何有助提高香港在國際舞台上的地位 How will the rise of green finance in Hong Kong elevate the city on the global stage? |
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探討香港會計師公會的中小型執業所委員會如何支援中小型會計師事務所應對業務需要 How the Institute’s Small and Medium Practices Committee addresses the concerns of SMPs |
Young member of the month
Louis Lin, Associate VP, Finance Manager at Christie’s Asia
佳士得亞洲助理副總裁兼財務經理林國新，分享運用會計師技能為業務增值所得的樂趣，以及在拍賣行工作如何為事業發展奠下基礎 Louis Lin, Associate Vice President, Finance Manager at Christie’s Asia, on what he enjoys most about adding value as an accountant, and why working at an auction house has set the stage for a fulfilling career ahead |
| 2021年第3期 | |
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太平洋航運的公司秘書及風險管理總監莫潔婷分享在不穩定時期如何駕馭風險及部署應對 Kitty Mok, Group Company Secretary and Director of Risk at Pacific Basin, on mitigating risks and handling disruption amid uncertainty |
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國際審計與鑒證準則理事會副主席芮懷漣剖析會計業需要有更有效的準則和監管的原因 Len Jui, Deputy Chair of the International Auditing and Assurance Standards Board, on the need for better standards and regulation for the profession |
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本文探討國際審計與鑒證準則理事會新修訂的質素管理準則對審計專業的影響 The implications new IAASB Quality Management Standards will have on the audit profession |
Thought leadership
The “Great Expectations” for Hong Kong – the Regional Comprehensive Economic Partnership
羅兵咸永道中國稅務及商務諮詢稅務服務合夥人關治平，講述《區域全面經濟夥伴關係協定》對香港企業的意義 Danny Kwan, Partner in China Tax and Business Advisory Services Group of PwC China, on the implications of the Regional Comprehensive Economic Partnership for Hong Kong businesses |
Young member of the month
Gigi Pun, Financial Planning and Analysis Manager at Clarins Hong Kong
Clarins Hong Kong財務規劃及分析經理潘敏芝，分享從事財務規劃及分析工作的最大成就感，以及會計師推動商業變革所需的技能 Gigi Pun, Financial Planning and Analysis Manager at Clarins Hong Kong, on her most fulfilling about a career in FP&A and the skills CPAs need to drive change within the commercial sector |
| 2021年第2期 | |
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Special report: A high value career
本特別報告詳述估值專家的工作及技能 A special report on the work and skills of specialists working in valuations |
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會計業發展迅速，羅申美會計師事務所主管合夥人及諮詢服務部主管廖於勤講述與時並進、靈活變通是致勝的關鍵 Eugene Liu, Managing Partner and Head of Consulting at RSM Hong Kong, on the need to stay relevant and flexible amid rapid changes within the profession |
Second opinions
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| 2021年第1期 | |
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面對疫情挑戰，公會新任會長鄭中正分享如何帶領會計業界向前發展、協助會員取得成功 The Institute’s new President, Raymond Cheng, on his plans to steer the profession through big challenges and continue to help members succeed |
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企業如何乘疫市時機作出轉變，甚至創優增值？ How can businesses use the pandemic as a means for change and even long-term growth? |
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Thakral Corporation Ltd.財務總監Anil Daryanani分享如何協助集團業務多元化 Anil Daryanani, Chief Financial Officer of Thakral Corporation Ltd., on how he helped with the diversification of the group’s business |
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