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Publications and references

Annual Reports and Operations Reports 

Cover Cover OP 2019-2020 Cover OP 2019 Cover OP 2017 Cover OP 2016 Cover op-report-cover-2015      
2022 2021  2019-2020  2018 2017 2016 2015 2014   2013   2010-2012   2009



Process Review Reports

comp2019 Prr2016 prr-2015    
2019 2016 2015 2014   2013   2012

*The Process Review Reports for 2018 and 2017 are included within the respective Compliance’s Annual Reports.





Publications in APlus and other practice alerts

901BTRIBeReviewing valuation reports in an audit (May 2022)

901BTRIBe2021 Compliance Forum: "Risk Management: Corroborating Evidence is a Key to Success" (Nov 2021)

901BTRIBeBeware of expectation gaps when auditing the financial statements of owners' corporations in Hong Kong (Jan 2021)

901BTRIBeResponsibility of CPAs who prepare corporate financial statements (Oct 2020)
901BTRIBeSolicitors' accounts reporting pitfalls (Oct 2020)

901BTRIBeE-learning course on professional scepticism (Sep 2020)

901BTRIBeWhat are practice promotion pitfalls and section 42 offences?(Aug 2020)
901BTRIBeCan professional scepticism be taught?(Sep 2019)

901BTRIBeAuditing the financial statements of charitable institutions (Sep 2019)
901BTRIBeWhat are the emerging risks facing professionals in the future?(Jul 2019)

901BTRIBeReview of annual financial reports of non-governmental organizations (Apr 2019)

901BTRIBeCommon deficiencies in auditing issuers' accounting for convertible bonds (Dec 2018)

901BTRIBeFailure to make MPF contributions for employees may lead to serious consequences (May 2018)

901BTRIBeCommon issues relating to "certification letters" issued by practitioners (Dec 2017)

901BTRIBeEarnings per share errors (Sep 2017)

901BTRIBeExercise lien over documents or records of clients with caution (May 2016)

901BTRIBeAssessment of risks of engagements involving public interest entities (Apr 2016)

901BTRIBeProper handling of enquiries and requests from clients or stakeholders to minimize complaints (Mar 2016)

901BTRIBeHow to avoid practice promotion pitfalls (Jul 2014)