Auditing and Assurance

Invitation to Comment on IAASB Exposure Draft, Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) and Proposed Conforming Amendments

with links to

• Exposure Draft
• Press Release

(IAASB’s comment due date is 2 May 2023) 

Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027

with links to

• Consultation Paper
• Press Release

(IAASB’s comment due date is 11 April 2023) 

Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs

with links to
• Exposure Draft
• Press Release
(IAASB’s comment due date is 24 April 2023) 

Comments may be sent by mail, fax or email to:

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37^th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6603
Email address: commentletters@hkicpa.org.hk