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Auditing and Assurance

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Please click here to read the archives.

Date	Title	Comments due by *
2 May 2019	Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Discussion paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) Discussion Paper Press Release	12 August 2019
13 February 2019	Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper on Proposed Strategy for 2020-2023 and Work Plan for 2020-2021 Consultation Paper Press Release	4 May 2019
13 February 2019	Invitation to Comment on IAASB Exposure Drafts Overall Explanatory Memorandum, The IAASB’s Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews Proposed ISQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements Proposed ISQM 2, Engagement Quality Reviews Proposed ISA 220 (Revised), Quality Management for an Audit of Financial Statements Press Release	24 May 2019
Comments may be sent by mail, fax or email to: Standard Setting Department Hong Kong Institute of Certified Public Accountants 37^th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Fax number: (852) 2865 6776 Email address: commentletters@hkicpa.org.hk