Highlights

(This is a pre-recorded seminar. After enrollment, you will receive a link of video for study. You need to download the handout from My account- Attendance record first. After watching the video, please fill in the evaluation form in My account - Attendance record and you will get the certificate.)

In the long history, the IFRS Foundation was founded as an independent and not-for-profit organization, to develop global standards for financial reporting that improved the communication between companies and investors. The IFRS Standards were able to boost transparency, comparability and trust in financial reporting that well adopted in various jurisdictions, including Hong Kong.

To ensure the IFRS Standards maintained at high quality, the IFRS Foundation laid down the requirements of due process to enable stakeholders all over the world to follow and contribute. In this regard, the Due Process Oversight Committee of the IFRS Foundation Trustees has proposed some updates to the Due Process Handbook.

In this seminar, the speaker first illustrates the overview of IFRS Foundation governance and “Due Process” under IFRS Foundation. Furthermore, there is discussion on proposed key refinements to “Due Process”, for instance the updates on standard-setting processes of the International Sustainability Standards Board; the clarification on processes related to the International Accounting Standards Board and the IFRS Interpretations Committee.

Speaker(s)

Ms. Emily Ho, FCPA, ACCA, ACA, BFP, CAMS, CAMLP

Ms. Emily Ho had ample experience in auditing and compliance services across financial sectors, listed companies and multinational corporations. She was particularly engaged in assurance to internal audit, compliance, transaction monitoring etc. in three Hong Kong note-issuing banks.

Ms. Ho extensively served as guest speakers in forums, seminars and radio programmes for Accountancy Body, as well as a columnist for newspapers. In term of consultancy servicing, she acted as an advisor to research project for graduate under master degree of forensic accounting and a contributor to consultation paper for international accounting bodies. She also served as a committee member in Hong Kong Institute of Certified Public Accountants (HKICPA).

Ms. Ho was designated as Fellow of the Hong Kong Institute of Certified Public Accountants (FCPA), Chartered Certified Accountant (ACCA), Chartered Accountant (ACA) and Business and Finance Professional (BFP) at the Institute of Chartered Accountants in England and Wales (ICAEW). She was qualified as the Certified Anti-Money Laundering Specialist (CAMS) and Certified AML Professional (CAMLP) of the Hong Kong Institute of Bankers (HKIB).

Ms. Ho had completed Common Professional Examination (CPE) and attained the Graduate Diploma in English and Hong Kong Law. She was awarded to Master of Philosophy under engineering discipline at the University of Hong Kong.