After this course, participants will be able to understand, other than the Listing Rules itself, the concepts and the principles as well as the broad interpretation of Rule 2.13 through looking at some practical examples and by way of case study. By understanding more about Rule 2.13, a breach of the Rule may be avoided.

Topics include: 

• what are the disclosure requirements under Rule 2.13
• what constitute material facts which must be disclosed by looking at some examples
• An overview of what constitute material omission or misleading by way of case study

This course operates under a learning management system (LMS) designed to enhance the learning experience. The course will be available to LMS-registered users within 24 hours. (Note: first-time user will receive an activation email shortly from no-reply@lmsmailbox.hkicpa.org.hk containing instructions to activate an LMS account.) The viewing period for the course is 180 days.

You are invited to submit your enrolment either online or by returning a completed enrolment form to HKICPA (download here).