2021
| 2021年第12期 | |
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探讨中小型事务所如何着手为新质量管理准则的实施作好准备 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总经理兼行政总裁郭敬文（资深会计师），分享在带领公司渡过各种不同危机中所学到的宝贵经验 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
区块链系列第二部分：加密货币交易所及税务的最新发展概述 Part two of blockchain series: An overview of recent developments in |
| 2021年第11期 | |
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日本公认会计士协会会长手冢正彦，分享如何培养会计师达致符合社会的期望 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联合创办人及首席营运官霍兆梁 Sam Fok, Co-founder and Chief Operating Officer of Hong Kong Virtual Asset Exchange Limited
Hong Kong Virtual Asset Exchange Limited联合创办人及首席营运官霍兆梁，分享他的合规背景如何有助他带领公司向下一个增长阶段迈进 |
 Q&A with a PAIP
Cyrus Cheung, Partner, ESG Services at PwC 罗兵咸永道ESG服务合伙人张立君，分享持续学习的心态如何协助他从审计行业，转至在全球可持续发展方面发展 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
探讨《专业会计师道德守则》强调执业界别会计师保持专业怀疑态度的重要性 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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人头马君度集团大中华区首席财务官罗国民，分享会计师技能如何助他在烈酒行业发展 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
探讨《专业会计师道德守则》如何提升商界专业会计师的专业行为与诚信的重要性 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
探讨管理层在实行IFRS 17时应注意的关键议题 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
历峰亚太有限公司会计部主管赖卓熙，分享商界会计师为何及如何视成为公司可值得信赖的顾问为目标，以及他从事高级奢侈品行业中最享受的地方 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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于新专业资格课程（QP）中获分最高的四名学员讲述该课程的实用性，以及QP如何有助他们踏上会计事业路途 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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企业目前正采取哪些低碳措施，以迈向净零排放的未来? What are companies doing to limit their carbon emissions for a net-zero future? |
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天演药业首席财务官谭文健，分享如何凭借会计师技能为生物科技业带来价值 Raymond Tam, Chief Financial Officer of Adagene Inc., on how his CPA skills help him to add value in the biotech industry |
 Source
区块链系列第一部分：加密货币会计和审计的最新发展概述 Part one of blockchain series: An overview of recent developments in the accounting and audit of cryptocurrencies |
 Young member of the month
安永税务及咨询有限公司转让定价高级经理Tayyeb Mohamed
安永税务及咨询有限公司转让定价高级经理Tayyeb Mohamed，讲述为何希望继续专注于税务领域及在这方面发展 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
本特别报告剖析为何内部审计师对公司机构是不可或缺的一环 A special report on how CPAs in internal audit are indispensable in ensuring the continued success of an organization |
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国际内部审计师协会香港分会会长李深，分享内部审计会计师应如何提升技能，在变化不断的商业环境中与时并进 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
任职于资产管理公司投资经理的江俊豪，分享其会计师背景及技能如何助他在私募投资行业发展 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?
分析最近由经合组织提出的数码税务管理倡议，以及各跨国机构提出的相应准备措施 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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公会的专项培训课程的课程总监，讲述他们的课程如何协助会计师具备行业知识，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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香港宽频集团持股管理人及集团行政总裁黎汝杰，讲述做事积极进取及善于纵观全局如何助他获得成功 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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公会的专业资格课程导师分享培育下一代会计师的喜悦 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
香港生产力促进局内部审计经理李捷诚，分享如何透过掌握IT技能及IT审计，协助内部审计师与时并进，为机构增值 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首席财务官卢恺浚讲述如何利用会计师专业知识协助这家诊断及基因测试公司迅速发展 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
在数码化之路上，中小型会计师事务所曾遇到的挑战与得着 The challenges and benefits SMPs face during their digital transformation journey |
 Thought leadership
A breakthrough in cross-border restructuring and insolvency
内地与香港之间相互认可和协助破产程序的试点计划备受期待，ONC柯伍陈律师事务所资深合伙人伍兆荣分享他的观点 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
本特别报告详述从事IPO咨询工作的会计师所需具备的专长与技能，以及如何成功带领企业上市 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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加拿大皇家银行财富管理亚洲行政总裁周浩讲述如何在财富管理领域取得成功，以及会计师如何在这范畴增值 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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智富融资有限公司董事总经理兼联合创办人陈伟豪分享如何运用会计技能，协助中小企的发展更上一层楼 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
罗兵咸永道香港金融服务部税务合伙人陈鼎平与资产及财富管理部合伙人关维端介绍了跨境理财通将如何进一步巩固香港作为投资中心的地位。 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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香港审计署署长朱乃璋分享他漫长公务生涯中的最大乐趣 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
香港绿色金融的兴起，如何有助提高香港在国际舞台上的地位 How will the rise of green finance in Hong Kong elevate the city on the global stage? |
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探讨香港会计师公会的中小型执业所委员会如何支援中小型会计师事务所应对业务需要 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
佳士得亚洲助理副总裁兼财务经理林国新，分享运用会计师技能为业务增值所得的乐趣，以及在拍卖行工作如何为事业发展奠下基础 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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太平洋航运的公司秘书及风险管理总监莫洁婷分享在不稳定时期如何驾驭风险及部署应对 Kitty Mok, Group Company Secretary and Director of Risk at Pacific Basin, on mitigating risks and handling disruption amid uncertainty |
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国际审计与鉴证准则理事会副主席芮怀涟剖析会计业需要有更有效的准则和监管的原因 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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本文探讨国际审计与鉴证准则理事会新修订的质素管理准则对审计专业的影响 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
罗兵咸永道中国税务及商务咨询税务服务合伙人关治平，讲述《区域全面经济伙伴关系协定》对香港企业的意义 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财务规划及分析经理潘敏芝，分享从事财务规划及分析工作的最大成就感，以及会计师推动商业变革所需的技能 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
本特别报告详述估值专家的工作及技能 A special report on the work and skills of specialists working in valuations |
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会计业发展迅速，罗申美会计师事务所主管合伙人及咨询服务部主管廖于勤讲述与时并进、灵活变通是致胜的关键 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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面对疫情挑战，公会新任会长郑中正分享如何带领会计业界向前发展、协助会员取得成功 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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企业如何乘疫市时机作出转变，甚至创优增值？ How can businesses use the pandemic as a means for change and even long-term growth? |
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Thakral Corporation Ltd.财务总监Anil Daryanani分享如何协助集团业务多元化 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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