Important
Notice

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In view of the stabilizing coronavirus situation in Hong Kong, the Hong Kong Institute of Certified Public Accountants announced resumption of the library facilities and normal services hours of counter on the 27th floor with effect from 4 May 2020 (Monday).

 

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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Comment Letters

Comment letters received on IESBA Exposure Draft Proposed Application Material Relating to:
(a) Professional Skepticism – Linkage with Fundamental Principles; and
(b) Professional Judgement – Emphasis on Understanding Facts and Circumstances
(Due date: 25 July 2017)

 

 

Letter Organisation / Submitter Date Received
CL1: Financial Services and The Treasury Bureau 19 May 2017
CL2: Official Receiver's Office 31 May 2017
CL3: The Law Society of Hong Kong 9 June 2017
CL4: The Inland Revenue Department 21 June 2017
CL5: The DTC Association 23 June 2017
CL6: Office of The Commissioner of Insurance 23 June 2017
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