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The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).


CPD and sports and recreation events


Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.


For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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Consultation paper on proposed changes to auditing practices - December 2009 (A revision to the consultation paper January 2009)


The following list links to the comment letters on the consultation paper (available in Adobe Acrobat format).


Letter Organization / Submitter
CL1: Chan Chak Chung & Co.
CL2: Angela Ho

David Cheung

CL4: Peter H.Y. Wong
CL5: SK Li
CL6: Simon
CL7: Benny K B Kwok
CL8: HLB Hodgson Impey Cheng
CL9: Inland Revenue Department
CL10: Au Tze Sheung

CPA Australia 


Alice Chao

CL13: Lo Sui Shan
CL14: A practising member
CL15: Group of Practice Certificate Holders
CL16: Audit Commission
CL17: Ho Tak Wing
CL18: Companies Registry
CL19: 一群中小企執業會計師
CL20: Luck Chain
CL21: Ernst & Young
CL22: The Stock Exchange of Hong Kong Ltd.
CL23: The Society of Chinese Accountants & Auditors
CL24: New Zealand Institute of Chartered Accountants
CL25: Official Receiver's Office




Consultation paper on proposed changes to the practising certificate regime - January 2009