Technical Bulletins and Circulars

Auditing and Assurance Technical Bulletins


No.Subject Issue Date
AATB 1 (Revised)

Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting

July 2015



Guidance to the Auditor when Responding to Questions at an Annual General MeetingMarch 2017
AATB 3Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence MeetingsMarch 2013
AATB 4Guidance on section 408 of the Companies OrdinanceFebruary 2014


Auditing Bulletins


No.Subject Issue Date
TB13Drug Trafficking (Recovery of Proceeds) Ordinance 19897/8/1990
TB19Opening Stocks - Alternative Audit Procedures 30/4/1993




Subject Issue Date

Reporting to Grantees of the Language Fund

Reporting to Grantees of the Quality Education Fund

  • Circular (Revised October 2016)
  • Circular (May 2013)
  • Circular on Reporting related to Rule 2.1 (b) of the Rules for the Capital Investment Entrant SchemeMarch 2009
    Technical Q&A on Practice Note 840 August 2016
    Technical Q&A on financial reporting and auditing issues - Subprime and Credit CrunchFebruary 2008

    Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days)

    November 2007
    Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) RulesApril 2018

    Audit of Licensed Corporations and Associated Entities of Intermediaries


    Audit of Financial Statements of Owners' Corporations of Buildings


    Reporting on the Audit of Schools


    Mainland Audit Issues

    January 2004
    April 2004
    September 2004
    June 2005
    February 2006
    Disclosure of the lmpact of Adopting New HKFRSs January 2005
    Audit Report following Change of Name from HKSA to the HKICPAAugust 2004