"The IP's Voice" is an e-newsletter prepared by the Restructuring and Insolvency Faculty ("RIF") of the Hong Kong Institute of Certified Public Accountants ("the Institute") to keep RIF members informed of developments in the world of insolvency and restructuring, both locally and internationally, where these impact on, or are of interest to, RIF members.

The Institute welcomes contributions to the "The IP's Voice". Any submissions of articles or newsworthy items for the consideration of the Editorial Subcommittee, or comments and suggestions on the content of the newsletter, or comments on consultations that are being considered by the RIF, etc., should be addressed to Elena Chai, Associate Director, Advocacy & Practice Development at: < rif@hkicpa.org.hk >.

Disclaimer
The IP's Voice is intended for general guidance only. Some sections of it contain information from outside sources. Neither the Institute nor the RIF are responsible for the accuracy of the content and the content does not necessarily represent the views of the Institute and the RIF. Professional advice should be taken before applying the content of this newsletter to your particular circumstances. While the Institute and the RIF endeavour to ensure that the information in the newsletter is correct, no responsibility for loss to any person acting or refraining from action as a result of using any such information can be accepted by the Institute or the RIF.