Find a CPA

A

Select All
Total: 0 Bookmarks

0

Select All
TOTAL: 0 Bookmarks

0

MENU

Select All
TOTAL: 15 Bookmarks

1

Auditing and Assurance Bulletins and Circulars

Auditing and Assurance Technical Bulletins

No.	Subject	Issue Date
AATB 1 (Revised)	Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting	July 2015
AATB 2 (Revised)	Guidance to the Auditor when Responding to Questions at an Annual General Meeting	March 2017
AATB 3 (Revised)	Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings	October 2018
AATB 4	Guidance on section 408 of the Companies Ordinance	February 2014

Auditing Bulletins

No.	Subject	Issue Date
TB13	Drug Trafficking (Recovery of Proceeds) Ordinance 1989	7/8/1990
TB19	Opening Stocks - Alternative Audit Procedures	30/4/1993

Circulars

Subject	Issue Date
Reporting related to the Private Columbaria Ordinance	January 2019
Reporting to Grantees of the Language Fund Circular (Revised October 2016) Circular (August 2015)
Reporting to Grantees of the Quality Education Fund Circular (Revised October 2016) Circular (May 2013)
Circular on Reporting related to Rule 2.1 (b) of the Rules for the Capital Investment Entrant Scheme	March 2009
Technical Q&A on Practice Note 840	August 2016
Technical Q&A on financial reporting and auditing issues - Subprime and Credit Crunch	February 2008
Reporting on General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department (Other than Flag Days)	November 2007
Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules	April 2018
Audit of Licensed Corporations and Associated Entities of Intermediaries Audit Issues - Q&As (January 2007)	-
Audit of Financial Statements of Owners' Corporations of Buildings Audit Issues - Q&As (Revised October 2016) Audit Issues - Q&As (Revised July 2010) Audit Issues - Q&As (Revised February 2008) Audit Issues - Q&As (December 2006)	-
Reporting on the Audit of Schools Circular (Revised October 2016) Circular (Revised October 2011) Circular (December 2006)	-
Mainland Audit Issues Recognition of sales - Q&As Value-added tax - Q&As Revenue recognition for software companies - Q&As Consigment sales - Q&As Related party transactions - Audit Issues	January 2004 April 2004 September 2004 June 2005 February 2006
Disclosure of the lmpact of Adopting New HKFRSs	January 2005
Audit Report following Change of Name from HKSA to the HKICPA	August 2004