Code of ethics for professional accountants - Workshop 2019

This workshop aims to provide you with a better understanding of the fundamental ethical principles and threats that prevent proper compliance with the revised in Code of Ethics for Professional Accountants.

My Offerings


As a professional accountant, compliance with ethical principles is an essential feature to earn confidence from the general public. Accountants normally convey their ideas and conclusions of work performed through issuance of reports and speeches. Credibility of these reports and speeches depends on reader’s and audience perception regarding whether the accountants live up to ethical standards expected and when assurance is given, whether they are seen independent with no conflict of interest.

For financial auditors, they face challenges in conducting assurance engagement at high standard with tighter budget of resources while striving to retain existing clients at a reasonable fee.

Key topics covered:

  • Fundamental ethical principles and threats described in revised Code of Ethics for Professional Accountants
  • Cases and scenario analysis of non-compliance situations

Trainer profile:

Clarence Choi

Clarence has over 15 years of experience in financial audit and internal audit plus over 12 years of teaching experience in auditing and accounting related subjects. He had conducted various lectures in HKU SPACE, including bachelor degree program. Clarence has previously lectured the subject Advanced Audit and Assurance in revision program course of CPA Australia launched through HKU SPACE. In recent years, he serves as speaker for CPA Australia's CPD event on several sessions of Audit Essentials. He is also a technical consultant of a long-established local CPA firm.


  • Understand the essence of ethical principles and concept of Independence
  • Discuss the importance of upholding ethical principles and derived benefits
  • Demonstrate the mechanism of compliance with ethical principles
  • Identify threats to compliance and maintain adequate safeguards


This workshop is suitable for professional accountants who wish to refresh their knowledge in upholding ethical principles and those who want to know how accountants should behave and conduct their assignments in order to earn public confidence. 



2 hours

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