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Example Reports for Auditors and Companies

(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Auditing Guidelines:
Chinese translation Suggested Chinese translation of arrangement letter under HKSIR 400 (Revised), Comfort Letters and Due Diligence Meetings (revised in December 2021) Suggested Chinese translation of arrangement letter under AATB 1 (Revised), Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting Suggested Chinese translation of engagement letter under HKSA 210, Agreeing The Terms of Audit Engagements effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in March 2025) Suggested Chinese translation of unmodified auditor's reports based on HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements for financial statements prepared in accordance with HKFRS Accounting Standards, SME-FRS and HKFRS for Private Entities Accounting Standard effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in January 2026) Suggested Chinese translation of auditor's reports under HKSA 720 (Revised), The Auditor's Responsibilities Relating to Other Information effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in March 2025) 2025 Legislative Council Election Financial Assistance Scheme – Notes for Candidate and Independent Auditor of Candidate (English and Chinese versions) Standard Bank Confirmation Request Form (for use in Hong Kong) English pdf version English word version Traditional Chinese pdf version Traditional Chinese word version Standard Bank Confirmation Request Form (for use in the PRC) 關於印發《銀行函證工作操作指引》的通知銀行函證工作操作指引 (包含附件：銀行詢證函) Others Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (revised in March 2025) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (revised in March 2025)

(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Auditing Guidelines:

Chinese translation

Suggested Chinese translation of arrangement letter under HKSIR 400 (Revised), Comfort Letters and Due Diligence Meetings (revised in December 2021)
Suggested Chinese translation of arrangement letter under AATB 1 (Revised), Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting
Suggested Chinese translation of engagement letter under HKSA 210, Agreeing The Terms of Audit Engagements effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in March 2025)
Suggested Chinese translation of unmodified auditor's reports based on HKSA 700 (Revised), Forming an Opinion and Reporting on Financial Statements for financial statements prepared in accordance with HKFRS Accounting Standards, SME-FRS and HKFRS for Private Entities Accounting Standard effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in January 2026)
Suggested Chinese translation of auditor's reports under HKSA 720 (Revised), The Auditor's Responsibilities Relating to Other Information effective for audits of financial statements for periods ending on or after 15 December 2016 (revised in March 2025)

2025 Legislative Council Election Financial Assistance Scheme – Notes for Candidate and Independent Auditor of Candidate (English and Chinese versions)
Standard Bank Confirmation Request Form (for use in Hong Kong)

Standard Bank Confirmation Request Form (for use in the PRC)

Others

(B) Auditors' Reports provided by HKEx
A list of auditors' reports with qualified opinion and / or explanatory paragraph

(B) Auditors' Reports provided by HKEx

A list of auditors' reports with qualified opinion and / or explanatory paragraph

Last updated: January 2026

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Example Reports for Auditors and Companies

(A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Auditing Guidelines:

(B) Auditors' Reports provided by HKEx