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can carry us forward
The profession belongs to us all and
members can help it advance, says
elected Council member Nelson Lam
Iam a great believer in communica-
tion – and I practice what I preach,
from speaking publicly about account-
ing topics to w riting books and columns in
Fans of the theatre might recall that the
famous musical Les Misérables features a
touching and stirring anthem entitled Do
you hear the people sing? In my case, it ’s the
invaluable voices of peers in my profession
that I find motivating.
One stanza of that song includes the lines:
“ When the beating of your heart echoes the
beating of the drums, there is a life about to
start when tomorrow comes!” In our case,
the Institute’s Council can’t echo the heart
and voices of our members, unless we try our
best to hear their hearts and their voices.
I have been fortunate enough, over the
past decade, to have spoken at more than
500 seminars and workshops. They have
proven to be great opportunities to share my
experiences, expertise and views with my
peers, as well as – more importantly – hear
For our members, our Institute and our
profession, it is all a continuous process of
learning and improvement. At all times the
Council must seek ways to improve the level
of communication between the Institute
leadership and the members so we can en-
hance the Institute’s governance and the ser-
vice the Institute provides to members.
The accounting profession doesn’t belong
only to the Institute, or its president or its 23
council members. It belongs to all accoun-
tants and indeed to the people of Hong Kong.
I support the need to hear and understand
the voice of all members, as well as the lead-
ership’s commitment to being directly ac-
countable to members by sharing all aspects
In addition, I believe we must have a strong
focus on our students, because the next gen-
eration of accountants represents the future
of our profession.
“Will you give all you can give so that
our banner may advance?” the singers in
Les Misérables ask. Likewise it is crucial for
us to advance as a profession and for us to
seize the chances offered to us.
Change, in the shape of regulatory reform,
is inevitable and we can make the most of it.
Future regulation of the accounting profes-
sion in Hong Kong must be aligned with the
global standards and continuous interna-
We must not only maintain Hong Kong’s
reputation as a premier international finan-
cial market in the world, but do all we can to
advance the city’s position. We can do our
part by enhancing the professionalism and
competitiveness of our members. Profes-
sional accountants are rational, independent
and reliable. These are three characteristics,
among others, that distinguish our profession.
We should be proud of our own individual
achievements, but we also need to work
together as a single constituency to create a
better accounting profession and thus con-
tribute to a better business environment and
society. If we band together, we will fulfil
our ow n potential and also do our important
bit to create a better Hong Kong.
Nelson Lam is also founder of Nelson and
Company, CPA and Nelson Consulting Limited.
Elected Council member
“The Council must
seek ways to
improve the level
and the members.”
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