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Auditing and Assurance

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Please click here to read the archives.


Date Title Comments due by *
7 February 2024

Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs

with links to

(IAASB’s comment due date is 5 June 2024)


The Institute has launched an online survey to facilitate members to voice your views on ED-240. It will close on 5 May. Click here to begin the survey.

 5 May 2024

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

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

Fax number: (852) 2865 6603
Email address: