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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 *
27 September 2021
Invitation to Comment on Exposure Draft, Conforming Amendments to Other Standards and Pronouncements as a Result of Hong Kong Standard on Related Services 4400 (Revised), Agreed-upon Procedures Engagements  27 October 2021
23 September 2021

Invitation to Comment on ED Practice Note 850 (Revised) Reporting on Flag Days, General Charitable Fund-Raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits Issued by the Social Welfare Department


23 October 2021
27 July 2021

Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Exposure Draft, Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) 


with links to

(IAASB's comment due date is 31 January 2022)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 9 November 2021.

31 December 2021

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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