Publications and Reference Materials

Quality Assurance Department Reports

• Quality assurance department report 2019
• Quality assurance department report 2018
• Quality assurance department report 2017
• Quality assurance department report 2016
• Quality assurance department report 2015
• Quality assurance department report 2014
• Quality assurance department report 2013
• Quality assurance department annual report 2012
• Quality assurance department annual report 2011
• Quality assurance department annual report 2010
• Quality assurance department annual report 2009
• Quality assurance department activities report 2008
• Practice review oversight board activities report 2007
• Practice review committee activities report 2007

Other publications

• Article in A Plus June 2020 - Risk-based supervision of accounting professionals concerning anti-money laundering and counter-terrorist financing compliance
• Compliance work for regulated entities
• Risk-based supervision of accounting professionals concerning anti-money laundering and counter-terrorist financing compliance
• Example AML CTF policies and procedures
• Example AML CTF policies and procedures
• Practice review scope and selection after audit regulatory reform
• Valuation on acquisitions and disposals
• Appendix 2 - Client list template for AML & CTF Monitoring Review (ACMR)
• Initiatives and measures to strengthen actions to deal with non-compliance
• AML Monitoring Questionnaire
• AML Monitoring Questionnaire (Explanatory note)
• Disciplinary actions arising from practice review complaints
• Monitoring of AML compliance
• Appendix 1 - Client list template for desktop review
• New elements in the practice review selection process
• Tips for a smooth practice review
• Audit Health Screening Checklist
• 境外會計師事務所臨時執業業務報告表
• Auditor's report signing arrangements
• Letter concerning Top 5 findings
• Documentation requirements for group auditors and practical implications for auditor regulation in Hong Kong
• Audits of group financial statements – HKSA 600
• 2010 report on practice reviews of practices with listed clients
• Report on practice reviews of practices with listed clients
• Policy on determining a group of identical practice units for the purpose of practice review
• Professional Accountants Ordinance
• Statements 1.400 and 1.401
• Article in A Plus July 2009
• Article in A Plus April 2008
• Article in A Plus July 2007