Comment letters received on a Proposed Implementation of a Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard
| CL1: | Hong Kong General Chamber of Commerce | |
| CL2: | Hong Kong Association of Banks | |
| CL3: | ACCA Hong Kong | |
| CL4: | The Society of Chinese Accountants and Auditors | |
| CL5: | Anonymous | |
| CL6: | The DTC Association | |
| CL7: | K.C. Tsang | |
| CL8: | Chan Pui Shan | |
| CL9: | Commissioner of Inland Revenue | |
| CL10: | Kingston C.P.A, Limited | |
| CL11: | Liu & Wong CPA | |
| CL12: | Simon K.Y. Yip & Co | |
| CL13: | Hong Kong Monetary Authority | |
| CL14: | Anthony Tsang Wai Hung | |
| CL15: | K.Y. Ngai | |
| CL16: | Candy Lum | |
| CL17: | Edward Yeung | |
| CL18: | Fung Siu Fan | |