Welcome to CSj, the monthly journal of The Hong Kong Institute of Chartered Secretaries

Conflicts of interest: your best practice guide

Conflicts of interest: your best practice guide

CSj gets advice on how governance professionals can help companies stay on the right side of Hong Kong’s legal and regulatory regime relevant to conflicts of interest. In November 2019, Hong Kong was treated to an object lesson in how not to go about managing...

The governance stress test

The governance stress test

Katherine Ng, Managing Director, Head of Policy and Secretariat Services, Listing Department, Hong Kong Exchanges and Clearing Ltd (HKEX), discusses the role that good governance plays in ensuring that companies survive and thrive for the long term. Can we start by...

Governance values and the value of governance

Governance values and the value of governance

Tim Lui Tim Leung SBS JP, Chairman of the Securities and Futures Commission, focused his Guest of Honour speech at The Hong Kong Institute of Chartered Secretaries Annual Dinner 2020 on the need for companies to adopt high governance standards to improve their...

Governance in transition

Governance in transition

Governance professionals are at the forefront of the many changes sweeping through the business environment globally and locally. In her speech at The Hong Kong Institute of Chartered Secretaries (the Institute) Annual Dinner 2020, Institute President Gillian Meller...

Transfer pricing and the arm’s length principle –

Transfer pricing and the arm’s length principle –

EY tax and transfer pricing specialists Wilson Cheng, Martin Richter, Kenny Wei and Flora Chan précis the recent regulations on transfer pricing in Hong Kong, explain the required documentation and related exemption criteria, and suggest good practices to ensure...

Reasonable grounds to believe

Reasonable grounds to believe

Peter So, Partner, and Connie Ma, Associate, Deacons, look at a landmark Court of Final Appeal judgment that casts new light on the ‘reasonable grounds to believe’ test for money laundering offences. In the two important Court of Final Appeal (CFA) cases of HKSAR v...

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