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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 *
 21 November 2018

Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements


 15 February 2019
 26 October 2018 Invitation to Comment on ED Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance
26 November 2018

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: