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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

Reporting to Grantees of the Language Fund

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 of Financial Statements of Owners' Corporations of Buildings

    -

    Reporting on the Audit of Schools

    -

    Mainland 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