Auditing and Assurance

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

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

• Exposure Draft
• IAASB Proposed Supplemental Guidance for the Authority of the Proposed ISA for LCE
• Draft Supplemental Guidance for the Proposed ISA for LCE – Auditor Reporting 
• Mapping Documents – ISAs to Proposed ISA for LCE
• Proposed ISA for LCE Appendix 1 Glossary of Terms
• ED-ISA for LCE: Response Template
• Press Release
• IAASB Video: An Overview of ISA for LCE

(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.

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