Hong Kong Accountancy Body to Issue Virtual Asset Guidelines by 2026

The Hong Kong Institute of Certified Public Accountants is set to release new accounting and auditing standards for virtual assets in the first half of 2025, in line with the Chief Executive's policy to foster economic growth through innovation.

VIRTUAL

Summary

The Hong Kong Institute of Certified Public Accountants (HKICPA) announced that it will release accounting and auditing guidelines for virtual assets in early 2025. This decision follows the Chief Executive’s Policy Address and aims to promote digital asset market growth. The guidelines will also complement other initiatives, such as enhancing the patent box regime and fostering IP trading to strengthen local innovation.

Terms & Concepts
  • Virtual Assets: Digital representations of value that can be transferred, stored, or traded electronically, including cryptocurrencies and tokens.
  • Accounting and Auditing Guidelines: Standardized frameworks and procedures for recording, reporting, and verifying financial information, adapted here for virtual asset transactions.