HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Committee Membership Details for the Year 2025
Ethics Committee
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Terms of Reference
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| 1. |
To adopt, in accordance with the due process approved by Council, standards and guidelines on ethics for professional accountants, taking into consideration the need to maintain convergence, as far as practicable, with pronouncements issued by the International Ethics Board for Accountants (IESBA). |
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To develop and issue publications and discussion papers to provide information and/or guidance to members or to stimulate debate on important ethical issues for professional accountants. |
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To be the main Committee responsible for gathering and communicating information relating to ethics for professional accountants between the stakeholders in Hong Kong and the IESBA.
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To develop and prepare comments on the IESBA and other consultative documents relating to ethics for professional accountants. |
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To assist in the promotion of the members’ and the public’s awareness of ethics for professional accountants in Hong Kong. |
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To utilize the expertise and knowledge of the Committee to identify current and developing issues that may be suitable topics for CPD and educational events and/or research and other thought leadership projects. The Committee will advise the Executive Committee of potential topics for selection and prioritization of work to be undertaken. |
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To form advisory panels or other specialist groups to provide comments on consultation papers and give advice in developing pronouncements and guidance relating to ethics within the ambit of the Ethics Committee. |
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