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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 *
11 August 2022 Invitation to Comment on ED Practice Note (“PN”) 851 (Revised) Reporting on the Annual Financial Reports of Non-Governmental Organisations 11 September 2022
19 July 2022 Invitation to Comment on Exposure Draft Technical Bulletin AATB 3 (Revised) Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings  19 August 2022
13 July 2022

Invitation to Comment on Exposure Draft, Circular on Reporting for Certification of Funds under Schedule 16D to the Inland Revenue Ordinance (Cap. 112)

with links to

 
 13 August 2022
8 July 2022

Invitation to Comment on Exposure Draft, Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs) 

with links to
Exposure Draft
Press Release
(IAASB’s comment due date is 4 October 2022)
 
 4 September 2022

Comments may be sent by mail, fax or email to:

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6776
Email address: commentletters@hkicpa.org.hk

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