Important Notice	Updated arrangement for library facilities and counter services In view of the resurgence of locally transmitted COVID-19 cases, the Hong Kong Institute of Certified Public Accountants announced, from Wednesday, 2 December 2020 onwards, to close the library facilities, whilst counter service hours remain normal.

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 *
20 November 2020	Invitation to Comment on ED Practice Note 730 (Revised) Guidance for Auditors Regarding Preliminary Announcements of Results	20 December 2020
2 November 2020	Invitation to Comment on Exposure Draft Technical Bulletin AATB 5 Environmental, Social and Governance (ESG) Assurance Reporting	2 December 2020
30 October 2020	Invitation to Comment on Exposure Draft Practice Note 820 (Revised) The Audit of Licensed Corporations and Associated Entities of Intermediaries	30 November 2020
16 September 2020	Invitation to Comment on IAASB Discussion Paper, Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit with links to Discussion Paper Press Release IAASB Roundtable on Fraud and Going Concern (IAASB's comment due date extended to 1 February 2021) As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 20 November.	11 December 2020 (Comment due date extended to 31 December 2020)
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