## APAC & MENA

**IFRS 2 Share-based Payment: Preparing your ESOP for audit in Singapore**  
What auditors look for, where companies go wrong, and how to build defensible infrastructure before it matters most.  
[Read more](/content/blog/ifrs-2-share-based-payment/index.html)

**How to prepare for investor due diligence: A guide for Australian founders**  
When institutional investors enter the conversation, the diligence bar is materially higher than most founders expect. Here’s what they scrutinize across your financials, cap table, and R&D claims—and how to stay ahead before that first conversation.  
[Read more](/content/learn/startups/fundraising/investor-due-diligence/index.html)

**GP-led and LP-led secondaries: Comparing two paths to liquidity in private markets**  
Unpack GP-led vs. LP-led secondaries—the two paths to private equity liquidity. Explore transaction mechanics, risks, and the booming opportunity in the APAC secondary market.  
[Read more](/content/blog/gp-vs-lp-led-secondaries/index.html)

**How to leverage ZEPOs as part of your ESS**  
Everything you need to know about zero exercise price options, including how ZEPOs work, tax benefits, and how you can leverage it as part of your ESS.  
[Read more](/content/learn/startups/equity-management/ess/zepo/index.html)

**What Hong Kong’s “big bang” tax cuts mean for your fund**  
Hong Kong’s expanded carried interest regime opens tax opportunities for hedge funds, private credit, and venture capital. To capture this opportunity, fund managers need a solid operational system built at scale.  
[Read more](/content/blog/hong-kong-carried-interest/index.html)

**Launching an employee share scheme in Australia**  
This guide explains how to launch and manage an employee share scheme for Australian startups, covering the strategic benefits, key regulations, and practical steps to turn your team into owners.  
[Read more](/content/learn/startups/equity-management/ess/index.html)