spacer
search icon cross white
spacer bookmark cross
search icon
Search Tags

  Total: Bookmarks

 Bookmark(s) Click icon to add bookmark(s) to my profile

  •  Local Bookmark is Empty

 User Profile Bookmark(s)

  •  Profile is Empty
MENU
spacer
bookmark cross white
A
search icon cross white
search icon
Search Tags

  Total: Bookmarks

Click icon to add bookmark(s) to my profile

 Bookmark(s)

 User Profile Bookmark(s)

close

Forgot password / username Re-send activiation email Register an account Help with web login

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 new

December 2021

AATB 2

(Revised)

Guidance to the Auditor when Responding to Questions at an Annual General Meeting

 

December 2021

May 2022

AATB 3

(Revised)

Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings May 2020
AATB 4 Guidance on section 408 of the Companies Ordinance  new December 2021
AATB 5 (Revised)

Environmental, Social and Governance (ESG) Assurance Reporting

 

August 2021

May 2022

AATB 6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements

 

 

August 2021

May 2022

 

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 Scheme
June 2020

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B)

 

 

April 2019

May 2022

Reporting related to the Private Columbaria Ordinance

 

December 2021

May 2022

Reporting to Grantees of the Language Fund

 

December 2021

May 2022

Reporting to Grantees of the Quality Education Fund

 

December 2021

May 2022

Technical Q&A on Practice Note 840
August 2016

Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules

 

December 2021

May 2022

Audit of Financial Statements of Owners' Corporations of Buildings

 

December 2021

Reporting on the Audit of Schools

 

December 2021

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