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).


In addition, all face-to-face CPD courses and member events from 15 to 31 July will be cancelled. We will closely monitor the situation to determine whether it is necessary to extend these measures. Arrangements for future events and refunds will be advised in due course.

 

Please click here to view the list of cancelled events.

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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 Meetingsnew May 2020
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
Circular on Reporting under the Catering Business (Social Distancing) Subsidy Schemenew
June 2020
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) April 2019
Reporting related to the Private Columbaria Ordinance January 2019

Reporting to Grantees of the Language Fund

December 2019

Reporting to Grantees of the Quality Education Fund

October 2016
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
Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules April 2018

Audit of Financial Statements of Owners' Corporations of Buildings

October 2016

Reporting on the Audit of Schools

October 2016
Disclosure of the lmpact of Adopting New HKFRSs January 2005
Audit Report following Change of Name from HKSA to the HKICPA August 2004
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