[Hong Kong Institute of Certified Public Accountants: Accounting and Auditing Guidelines for Virtual Assets Expected to Launch in the First Half of 2026] According to Aastocks, the Hong Kong Institute of Certified Public Accountants (HKICPA) responded to Chief Executive John Lee Ka-chiu's Policy Address, stating that Hong Kong is introducing diversified measures to drive economic development, with innovation and technology becoming new drivers of economic growth. As the standard-setter for the accounting profession in Hong Kong, HKICPA is formulating appropriate guidelines on the accounting and auditing of virtual assets and related matters, with an expected launch in the first half of next year. Additionally, it suggested introducing measures to complement the existing patent box regime, including the launch of an intellectual property financing sandbox and the promotion of intellectual property trading, to encourage local innovation and technology activities and enhance Hong Kong's competitiveness in related fields. This will further develop the digital asset market.