Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 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).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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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 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
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

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 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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