The 23rd Annual Corporate and Regulatory Update (ACRU 2022) organized byThe Hong Kong Chartered Governance Institute will be held online on Thursday, 9 June 2022. AWAHK is a supporting organization to this event. The early bird discount is available until 30 April 2022.

In July 2021, over 130 jurisdictions of the G20/OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including Hong Kong, jointly issued the “Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of Economy” to fundamentally reform international tax rules. The Statement, which was updated in October 2021, summarised the key components of Pillar One and Pillar Two under BEPS 2.0. Just before the end of 2021, the OECD released the long-awaited Model Rules for Pillar Two, which are meant to assist in the implementation of a global minimum tax of 15% for large multinational enterprises from 2023.
At the 2022/23 Hong Kong Budget Speech on 23 February 2022, the Financial Secretary mentioned that the Government plans to start the legislative process in the second half of 2022, and will also consider introducing a domestic minimum top-up tax with regard to affected MNEs starting from 2024/25.
In this webinar, our speakers, Gwenda Ho and Sophia Chan, Tax Partners of PwC Hong Kong, will discuss the objectives of the two pillars of BEPS 2.0 with a focus on Pillar Two, including an overview of the complex Model Rules, the potential impact on Hong Kong businesses with case studies and possible next steps.

There are a number of updates in various HKFRS for 2022 and beyond. In this webinar, Ms. Eunice Chu will highlight the major changes of the following topics:
a. Interest rate IBOR Benchmark Reform
b. Amendment to HKAS16, HKAS37 and HKFRS3 (revised)
c. Amendments to HKAS 12 -Deferred Tax related to Assets and Liabilities arising from a Single Transaction
d. Covid-19 related updates to HKFRS16
e. HKAS1 Changes to classification of current vs non-current liabilities

香港疫情越來越嚴峻，2月26日單日確診人數已突破二萬六，而且還有上升之趨勢，醫療體系已無法應付，確診市民未能就醫，亦無所適從。確診後如何面對？如何處理？有藥可用嗎？我們邀請了《香港中藥學會》常務理事嚴韻詩博士為我們講解一下，如何運用中醫中藥抗擊疫情，尤其是在家感到徬徨的時候，能有幫助舒緩不適，減低病變和重症的發生。

壓力，報名請今天疫情之下，變得愈益嚴重 ，對我們的生活影響甚深。了解並掌握壓力的來源，刻不容緩！今年，以下會計師專業團體再次携手合辦會計師減壓持續進修課程，全新系列 Accountants WeCare 2022 為同儕加加油、鬆一鬆，寓減壓於學習。讓我們一起成為更自信、更美好的自己！

With the COVID situation, our members are facing increasing stress and anxieties. The following accounting associations are joining hands once again to present Accountants, WeCare 2022 stress management sessions for accountants to learn how to enhance our own well-being and performance and/or those of our friends and families.