The expenses he could deduct under salaries tax are:

• The amount of $2,700 he had paid as annual subscription to the ACCA
• The amount of $2,300 he had paid as annual subscription to the HKICPA

Step-by-step explanation

Hello dear student!

Under Taxation Laws, any expense incurred by the taxpayer which is necessary for the taxpayer to exercise their professional is deductible from the salaries tax of the taxpayer. Here, Ken is required to be a member of a professional accounting body to be able to exercise his employment as a financial controller of Tai Fuk Ltd. thus his membership in both the ACCA & the HKICPA, which are both professional accounting bodies, is necessary for him to exercise his profession. 

This considered, the amounts he paid to be a member of both the ACCA & the HKICPA is deductible on account of how it is a necessity for him to work as a financial controller, thus the expenses Ken can make to his salaries tax are:

• The amount of $2,700 he had paid as annual subscription to the ACCA
• The amount of $2,300 he had paid as annual subscription to the HKICPA