Curated
會計及財務匯報局調查
會計及財務匯報局（Accounting and Financial Reporting Council, "AFRC"）是香港負責監管會計專業的法定機構，其職責在於維持高水平的財務報告並確保利益相關者的信心。
Haldanes
Hong Kong: Audit
Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.
Curated
Understanding Accounting And Financial Reporting Council (AFRC) Investigations In Hong Kong
The Accounting and Financial Reporting Council (AFRC) serves as the regulatory body overseeing the accountancy profession in Hong Kong.
Haldanes
Article
HKEx Warns Issuers Over Misleading Generic Statements On Auditor Resignations
The Hong Kong Stock Exchange (HKEx) in its recent Enforcement Bulletin raises concern regarding issuers' announcements which only tell part of the story. It warns that disciplinary action...
Mayer Brown
Article
CPA Protect - March 2014
The new Companies Ordinance (Cap 622) (the "new CO") came into force on 3 March 2014.
Kennedys
Article
Criminal Liability - Hong Kong’s Auditors In The Firing Line
Clyde & Co
Article
Take Private Transactions: Possible New Pitfalls for Private Equity
Timothy Loh
Article
Trial Of Compensation Cases For Tort Involving Audit Businesses Of Accounting Firms
Sit Fung Kwong & Shum
Article
Impact Of HKFRS On Investment Structuring
PricewaterhouseCoopers
Article
Tax System In Hong Kong - Other Taxes
Arthur Andersen
Article
Tax System In Hong Kong - Salaries Tax
Arthur Andersen
Article
Hong Kong Tax Rates - Indirect Taxes
Arthur Andersen
Article
Introduction To The Taxation System In Hong Kong
Arthur Andersen
Article
Introduction To Hong Kong
Arthur Andersen
Article
Tax on Joint Ventures
Linklaters
Curated
The Empire Strikes Back – Disney & Universal v Midjourney
Haldanes
Article
Implementing AI Guidelines In Hong Kong
Ius Laboris
Article
Considering The Use Of AI In Legal Investigations
Ropes & Gray LLP
Article
Unveiling The Dark Web: Monitoring Cyber Threats And Breaking The Attack Cycle
Ankura Consulting Group LLC
Curated
Haldanes' Recent Successes In Fraud Recovery: Securing Justice For Clients
Haldanes
Article
The Dual Licensing Regime For Virtual Asset Trading Platforms In Hong Kong- Part 2
In our previous alert, we provided an overview of the new Dual Licensing Regime and highlighted the consequences of relevant breaches of Anti-Money Laundering and Counter-Terrorist Financing...
K&L Gates LLP
Article
Attention All Auditors – The Hong Kong AFRC And The SFC Join Forces To Fight Listed Groups Channelling Funds To Third Parties In Dubious Circumstances
On 13 July 2023, the Securities and Futures Commission (SFC) and the Accounting and Financial Reporting Council (AFRC) (formerly known as the Financial Reporting Council)...
Herbert Smith Freehills
Article
HKEx Warns Issuers Over Misleading Generic Statements On Auditor Resignations
The Hong Kong Stock Exchange (HKEx) in its recent Enforcement Bulletin raises concern regarding issuers' announcements which only tell part of the story. It warns that disciplinary action...
Mayer Brown
Article
SEC Issues Amended Disclosure Rules, One Step Closer To Implementing The Holding Foreign Companies Accountable Act
Morrison & Foerster LLP
Article
Impact Of Coronavirus On The Listed Issuers In Hong Kong
Withers LLP
Article
SFC, CSRC And MOF Sign Tripartite MOU On Access To Audit Working Papers Kept In Mainland China
Herbert Smith Freehills
Article
Governance & Securities Law Focus: Asia Edition – July 2014
A&O Shearman
Article
EY Appeals Hong Kong Court Order To Produce Audit Working Papers Notwithstanding Holding That EY 'Deliberately Withheld From SFC' And State Secrets Not At Issue
Reed Smith
Article
CPA Protect - March 2014
Kennedys