Important
Notice

The Hong Kong Institute of Certified Public Accountants announced that from Wednesday 15 July 2020 until further notice, the closure of the library facilities and the adjustment of the services hours of the counter on the 27th floor from 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).


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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 *
3 July 2020 Invitation to Comment on Exposure Draft Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance
3 August 2020
30 June 2020 Invitation to Comment on Exposure Draft Practice Note 860.1 (Revised) The Audit of Retirement Schemes
31 July 2020
 4 May 2020 Invitation to Comment on IFAC's IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) and Proposed Conforming and Consequential Amendments to Other ISAs   14 August 2020

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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