EQC Compliance Advisory · Video Library
Compliance Briefings for Practice Leaders
Short, practical video briefings that bring together the key points from EQC’s regulatory insights, newsletters, inspection resources and technical articles. Each briefing links to the related reading so CPA and TCSP owners can watch the overview, then explore the underlying guidance in full.
Latest video briefings
Browse by topic or open a related article. New published video panels added to EQC articles are detected here automatically.
Video briefing · Published
AFRC Inspection: From Assessment to Follow-up
This video guides CPA practices through the AFRC inspection journey, from assessment and notification through draft findings, written response and follow-up. It explains how everyday quality-management, AML and engagement records become inspection evidence, and offers a practical readiness checklist for building a defensible, sustainable inspection-response process.
Watch video and read articleVideo briefing · Published
After an Inspection: Remediation that can be Proven
An inspection finding is only the starting point. This video explains how to turn corrective actions into credible, testable improvement: identify root causes, assign ownership, update affected processes, retain implementation evidence, monitor operation and re-test results. It helps CPA practices demonstrate that remediation is operating rather than merely documented.
Watch video and read articleVideo briefing · Published
HKSQM 1 in Practice: Competence, Capacity and Engagement Decisions
This video explains why staffing an engagement is more than a scheduling exercise under HKSQM 1. It shows how firms can evidence current competence, available capacity, appropriate supervision and engagement-level decisions. Viewers learn how training, assignments, consultations and monitoring should connect into a visible quality-management record.
Watch video and read articleVideo briefing · Published
Audit Quality: Connect Risk, Procedure, Evidence and Conclusion
Strong audit documentation tells one connected story. This video shows how assessed risks should lead to responsive procedures, persuasive evidence and a properly supported conclusion. It highlights the importance of professional judgement, appropriate challenge, timely review and clear working papers so that an independent reviewer can understand the audit trail.
Watch video and read articleVideo briefing · Published
Audit Independence: Safeguards, Non-audit Services and Documentation
Independence requires more than a signed declaration. This video helps CPA practices assess threats created by audit and non-audit services, consider proportionate safeguards and document their reasoning. It focuses on making decisions reviewable: identify the service, evaluate threats, record safeguards, reach a conclusion and revisit the assessment when circumstances change.
Watch video and read articleVideo briefing · Published
Revenue Recognition: Contract Evidence, Cut-off and Audit Response
Revenue recognition risks are rarely resolved by a single invoice or ledger entry. This video follows the evidence chain from contract terms and performance obligations to transaction testing, cut-off, estimates, contract assets and disclosures. It helps audit teams connect procedures to the risks and judgements that support an HKFRS 15 conclusion.
Watch video and read articleVideo briefing · Published
HKSA for LCE: Eligibility, Authority and the Evidence Threshold
This video introduces a disciplined approach to applying HKSA for LCE. It explains that a simplified standard does not mean a simplified responsibility: firms must assess eligibility, authority, relevant requirements and the evidence needed for the engagement. It helps leaders make adoption decisions that are clear, supportable and appropriately documented.
Watch video and read articleVideo briefing · Published
PEP Client Acceptance: Six Questions for a Defensible Decision Record
Politically exposed person relationships require a thoughtful, documented client-acceptance decision. This video presents six practical questions covering risk, ownership and control, source of wealth or funds, approvals, enhanced due diligence and ongoing monitoring. It helps CPA and TCSP teams create an evidence-based record rather than relying on a checklist alone.
Watch video and read articleVideo briefing · Published
TCSP AML/CTF: Proving that Controls Operate
For TCSP licensees, an AML/CTF policy is not enough unless controls operate consistently in practice. This video explains how to evidence risk assessment, client due diligence, sanctions screening, escalation, training, record keeping and management oversight. It focuses on demonstrating operating effectiveness and responding coherently when requirements or risk indicators change.
Watch video and read articleVideo briefing · Published
AI in a CPA Practice: Permission, Provenance and Professional Challenge
AI can assist a CPA practice, but it cannot replace professional responsibility. This video explains a practical governance approach covering permitted use, confidentiality, data provenance, output reliability, human challenge and evidence retention. It helps firms use AI productively while maintaining audit quality, client protection and accountability for professional judgements.
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