2022

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走過坦途與逆境

Through good times and bad

隨着全球經濟衰退迫在眉睫，本文探討這為首席財務官所帶來的財資管理挑戰與機遇

As a global recession looms, A Plus looks at the treasury management challenges and opportunities for CFOs

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關注會計業心理健康

Mental health in accounting

會計師事務所設立了多項計劃協助員工在這個高要求的行業中保持身心健康

Accounting firms have set up programmes to help maintain the mental wellbeing of employees working in the demanding profession

Q&A with a PAIB

中國光大控股有限公司投資總監鄭天恩（會計師）

James Cheng CPA, Investment Director at China Everbright Limited

中國光大控股有限公司投資總監鄭天恩（會計師）講述香港資產管理生態系統的重要性，以及如何在高通脹時代作出投資決策

James Cheng CPA, Investment Director at China Everbright Limited, on the importance of Hong Kong’s asset management ecosystem, and navigating investment decisions in an era of high inflation

Q&A with a PAIP

安永香港及澳門區稅務主管合夥人兼大中華區稅務爭議調解服務聯席主管鄭傑燊（資深會計師）

Wilson Cheng FCPA, Tax Leader, Hong Kong and Macau, and Greater China Tax Controversy Co-Leader at EY

安永香港及澳門區稅務主管合夥人兼大中華區稅務爭議調解服務聯席主管鄭傑燊（資深會計師），講述為何稅務爭議並非總是壞事，以及在處理爭議個案時及完結後，他作為會計師在當中所發揮的重要作用

Wilson Cheng FCPA, Tax Leader, Hong Kong and Macau, and Greater China Tax Controversy Co-Leader at EY, on why tax controversies are not always a negative thing, and the important role he plays as a CPA during and after controversy cases

Second opinions

ETF互聯互通有何機遇與局限？

What are the opportunities and limitations of ETF Connect?

Young member of the month

香港青年創業家總商會主席兼香港會計師公會理事謝海發（資深會計師）

Calvin Tse FCPA, Chairman of the Hong Kong General Chamber of Young Entrepreneurs and member of the Institute’s Council

香港青年創業家總商會主席兼香港會計師公會理事謝海發（資深會計師）講述推動他支持初創企業及協助年青人在商業與生活中取得成功的動力

Calvin Tse FCPA, Chairman of the Hong Kong General Chamber of Young Entrepreneurs and a Council member of the Institute, on what drives him to support start-ups and help young people succeed in business and life

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在人才爭奪戰中脫穎而出

Winning the talent war

新冠疫情改變了人們的工作模式以及員工對工作的期望。公司可採取哪些措施吸引和留住員工？

The pandemic has changed the way we work and what employees expect. What can companies do to attract and retain staff?

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締造和諧環境

Cultivating harmony

平等機會委員會主席朱敏健講述他如何在香港致力爭取平等

Ricky Chu, Chairperson of the Equal Opportunities Commission, on fighting for equality in the city

Q&A with a PAIB

中國平安資本（香港）醫療文旅大健康及企業融資主管方俊輝（會計師）

Archie Fong CPA, Head of Healthcare and Corporate Finance at Ping An of China Capital (Hong Kong)

中國平安資本（香港）醫療文旅大健康及企業融資主管方俊輝（會計師）講述中國內地醫療保健行業的增長潛力，以及他對香港首次公開招股市場未來前景的看法

Archie Fong CPA, Head of Healthcare and Corporate Finance at Ping An of China Capital (Hong Kong), on the growth potential of Mainland China’s healthcare industry, and how he views the future of Hong Kong’s IPO market

Q&A with a PAIP

連城會計師事務所合夥人梁威勇（執業資深會計師）

Rex Leung FCPA (practising), Partner at Linkers CPA Limited

連城會計師事務所合夥人梁威勇（執業資深會計師）分享他如何以變革思維及在四大會計師事務所的工作經驗，創辦及發展其事務所的經歷

Rex Leung, Partner at Linkers CPA Limited, on his experience starting and growing a firm using a change mindset and lessons learned as a Big Four auditor

Source

有關轉讓定價學術研究對實務之啟示

Practice implications of academic research in transfer pricing

探討一個有關轉讓定價的最新學術研究‚以及其對政策與實務的啟示和潛在影響

Practice implications of academic research in transfer pricing
A look at recent academic research in transfer pricing and their potential impact on policy and practice

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促進持份者參與

Enhancing engagement

投資者關係專員能如何有助公司與持份者進行良好溝通及建立長遠的信任?

How can investor relations professionals help companies to better engage with stakeholders and build long-term trust?

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創造財富

Generating wealth 

隨着家族辦公室在香港蓬勃發展，會計師如何為這迅速發展的行業帶來價值？

With family offices seeing a boom in Hong Kong, how can accountants add value in this burgeoning industry?

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增長空間

Room for growth

DFI零售集團控股有限公司旗下品牌IKEA財務董事廖康元（資深會計師），講述他如何尋找方法為這國際知名家具公司的香港業務帶來增長

James Liu FCPA, Finance Director, IKEA at DFI Retail Group Holdings Limited, on how he finds ways to grow the global furniture company’s footprint in Hong Kong, and the importance of driving sustainability initiatives within companies

Thought leadership

實踐ESG：現在就付諸行動

Walking the ESG talk: the time is now

畢馬威中國環境、社會及管治服務香港主管合夥人吳柏年（執業會計師），講述企業可如何杜絕「漂綠」行為

Pat Woo CPA (practising), Partner and Head of ESG, Hong Kong at KPMG China, on how corporates can eliminate greenwashing

Young member of the month

BDO風險諮詢經理蘇韋安（會計師）

Ivan So CPA, Risk Advisory Manager at BDO

香港立信德豪會計師事務所有限公司（BDO）風險諮詢經理蘇韋安（會計師），講述為何預先防範風險能有助公司規避風險，以及如何成為新世代的顧問

Ivan So CPA, Risk Advisory Manager at BDO, on why staying two steps ahead of risk is key to helping companies avoid it, and to being a future-ready consultant

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揭開網絡洗錢謊言

Unravelling a world wide web of lies

網絡犯罪分子利用了近年日趨普及的加密貨幣來犯案。企業及個人能如何識別可疑交易？

Cybercriminals have exploited cryptocurrency’s rise in use in recent years. What can businesses and individuals do to spot suspicious transactions?

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通過併購令企業更強大

Stronger together

探討香港併購活動的驅動因素，以及在整個併購過程中，專門從事這範疇的會計師能如何帶來增值

The drivers of merger and acquisition activity in Hong Kong, and what specialist accountants can do to add value throughout the whole process

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把握變幻中的機遇

Capitalizing on change

盈達資本創始人及首席執行官陳詠芝（會計師），講述新興市場中的巨大增長機會

Gigi Chan CPA, Founder and Chief Executive Officer of Wonder Capital Group, on the vast opportunities for growth within emerging markets

Young member of the month

貝恩公司高級經理林欣棋（會計師）

Andrea Lam CPA, Senior Manager, Bain & Company

貝恩公司高級經理林欣棋（會計師）分享其審計師經歷如何有助她在工作中脫穎而出，以及她如何學懂凡事退一步思考的經歷

Andrea Lam CPA, Senior Manager at Bain & Company, on how her experience as an auditor helps her to excel in her role, and how she learned a valuable lesson on stepping back

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發展聚焦點

Centre of attention

憑藉擁有的有利條件和緊靠中國內地的地理優勢，香港能否在持續的經濟挑戰中維持其作為初創企業創科中心的地位？

With its list of advantages and proximity to the Mainland, can Hong Kong maintain its status as a hub for tech start-ups amid ongoing economic challenges?

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建築美好未來

Building a better tomorrow

華懋集團副首席財務總裁曾殿科（資深會計師），分享他的會計師技能如何助他確保這家物業發展商的持續增長

Ricky Tsang FCPA, Deputy Chief Financial Officer of Chinachem Group, on how his CPA skills help him ensure growth for the property developer

Q&A with a PAIB

西九文化區管理局庫務主管黃偉添（會計師）

Tim Wong CPA, Head of Treasury at West Kowloon Cultural District Authority

西九文化區管理局庫務主管黃偉添（會計師）分享他如何加入基礎建設的領域，並闡釋為何抱持終身學習的態度是成功的關鍵

Tim Wong CPA, Head of Treasury at West Kowloon Cultural District Authority, shares how he wound up in the world of infrastructure and why a lifetime learning attitude is the key to success

Q&A with a PAIP

信永中和香港風險諮詢服務合夥人蘇婉婷（會計師）

Gloria So CPA, Partner, Risk Advisory Services, SW Hong Kong

信永中和香港風險諮詢服務合夥人蘇婉婷（會計師）講述科技在其專業領域中的角色，以及公司建立穩健內部控制中最常見的障礙。

Gloria So CPA, Partner, Risk Advisory Services, SW Hong Kong, talks about the role of technology in her specialism, and the common obstacles to sound internal controls at companies

Thought leadership

令市場振奮、造就創新、保障投資者的香港SPAC上市機制

Hong Kong’s SPAC regime brings excitement, innovation and investor protection

香港會計師公會副會長、德勤中國華南區主管合夥人歐振興（執業資深會計師），講述香港全新的特殊目的收購公司（SPAC）上市機制

Edward Au FCPA (practising), Vice President of the Hong Kong Institute of CPAs and Southern Region Managing Partner, Deloitte China, on Hong Kong’s new regime for special purpose acquisition companies

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外部局內人

An outside perspective

探討獨立非執行董事越益複雜的職責，以及為何企業管治是其首要任務

A look at the increasingly complex role of independent non-executive directors, and why corporate governance has to be a priority for them

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強化供應鏈

Strengthening the chain

供應鏈和財務團隊能如何有效地緊密合作?

How can supply chain and finance teams work effectively together?

Young member of the month

銀行合規經理陳倩恩（會計師）

Cynthia Chan CPA, Compliance Manager at a bank

在銀行擔任合規經理的陳倩恩（會計師），分享並講述反洗錢範疇中最引人入勝之處，以及她為何期待把她在四大會計師事務所的工作經驗應用於銀行業

Cynthia Chan CPA, Compliance Manager at a bank, on what she finds most intriguing about working in the world of anti-money laundering, and why she looks forward to putting her Big Four experience to use in the banking industry

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虛擬無限

Virtually limitless

探討元宇宙內的非同質化代幣為企業帶來的眾多商機

The many opportunities businesses can seize with non-fungible tokens within the metaverse

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香港會計師的道德操守態度

The ethical attitudes of CPAs in Hong Kong

概述香港會計師公會2021年道德操守調查的結果

A look at the findings from the Institute’s Ethics Survey 2021

Young member of the month

City Super Limited助理經理邢美倩

Midi Ying, Assistant Manager at City Super Limited

City Super Limited助理經理邢美倩（會計師），講述她為何喜歡從事零售連鎖業的原因，並分享她從執業及商業界別工作中所獲得的經驗

Midi Ying CPA, Assistant Manager at City Super Limited, on why she appreciates the opportunity to add value at a retail chain and the lessons she has learned from working in both practice and business

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良好理財從小做起

Good habits start young

會計師可如何協助向年輕人及兒童推廣理財知識及良好的消費習慣

How accountants can help to promote financial literacy and better spending habits among young adults and children

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超越合規要求

Beyond compliance

香港公司治理公會會長李俊豪（執業資深會計師），講述採用原則性準則的治理方法的原因

Ernest Lee FCPA (practising), President of the Hong Kong Chartered Governance Institute, on the need for a principles-based approach to corporate governance

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未來的保險行業匯報：匯報轉型帶來的新機遇

Future of reporting in insurance: new opportunities from reporting transformation

本文探討《國際財務報告準則第17號「保險合同」》將如何提高保險行業財務報告的一致性與透明度，以及保險公司在準則實施前需要作甚麼準備

A look at how IFRS 17 Insurance Contracts will bring enhanced consistency and transparency in financial reporting across the insurance industry, and how insurers can prepare themselves in the run-up to its implementation

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為會員發聲

Voicing members' needs

新任立法會會計界功能界別代表黃俊碩（執業資深會計師），講述他將會如何協助會計業界

Edmund Wong FCPA (practising), new representative of the Legislative Council’s Accountancy functional constituency, on how he will help the profession

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循環經濟

Closing the loop

會計師可如何協助企業成功過渡至循環經濟

How accountants can help companies transition to a circular economy

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理想職業之選

A top career choice

探討如何令更多年青人選擇會計行業成為其職業

How to get more young people to choose accounting as a career

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引領新時代

Leading a new era

香港會計師公會會長方蘊萱（執業會計師），闡述她今年為會計業界訂下的目標
The Institute’s President Loretta Fong CPA (practising) outlines her goals for the profession this year 

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會計融入科技成未來新趨勢

Taking the future into account

今年有那些新趨勢將對會計行業有重大影響?
What trends will have a big impact on the accounting profession this year? 

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找準定位 把握機遇

Positioned for greater success

即使邊境仍然關閉，企業和會計師事務所仍能仔細定位，以把握粵港澳大灣區市場內的機遇

There are still ways for companies and accounting firms to carefully position themselves for the Greater Bay Area market, even as the border remains closed 

Young member of the month

伊利沙伯醫院財務經理歐陽冠麟

Allan Au-Yeung, Finance Manager at Queen Elizabeth Hospital

伊利沙伯醫院財務經理歐陽冠麟（會計師），分享會計技能如何有助其職業生涯
Allan Au-Yeung CPA, Finance Manager at Queen Elizabeth Hospital, on how his accounting skills have helped him throughout his career so far