Group 1 - The Australian Institute of Chartered Accountants suggests promoting Hong Kong as the preferred location for dual listings of overseas companies and encourages the government to explore the feasibility of a "New Stock Connect" mechanism to meet the growing global asset allocation needs of mainland investors [1][3] - The institute emphasizes the need for Hong Kong to enhance its competitiveness by leveraging its unique advantages as a free port and its business environment to solidify its long-term economic momentum [1][2] - The proposal includes introducing a "Qualified Refundable Tax Credit (QRTC)" plan for multinational companies in the maritime services and commodity trading sectors to attract foreign investment and strengthen Hong Kong's position as an international trade and shipping center [1][2] Group 2 - The Australian Institute of Chartered Accountants supports the development of the low-altitude economy as a means to diversify the economy, highlighting its potential in logistics, transportation, and urban planning [1][2] - Recommendations include establishing a robust electronic government framework and modernizing operational processes to simplify public service workflows, which are crucial for attracting businesses and investors [2][3] - The institute calls for aligning Hong Kong's Sustainable Finance Classification with international standards to attract green project investments, emphasizing the importance of sustainable development for Hong Kong's future [2][3] Group 3 - The institute advocates for a standardized carbon trading framework and the exploration of a "carbon market interconnection" plan to reinforce Hong Kong's leadership in the green finance sector [3] - Hong Kong's robust financial system and free flow of capital are expected to support a return to a leading position in the global IPO market by 2025, despite ongoing global uncertainties [3][4] - The proposal includes a trial of a "periodic trading platform" for private companies to enhance liquidity in the private equity market, providing a transitional platform for growth-stage companies towards public listing [3][4] Group 4 - The introduction of the "LEAP" framework to establish a reliable and innovative digital asset ecosystem is seen as a significant milestone for Hong Kong, with a focus on responsible development of stablecoins under moderate regulatory conditions [4] - Recommendations also include enhancing cybersecurity for small and medium-sized enterprises through initiatives like the "SME Cybersecurity Subsidy Scheme" and "CyberSafe HK" certification [4]