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Search Under Practice Note 840

Practice Note 840

Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules

The Questions and Answers (“Q&As”) below are prepared and updated by staff at the Institute Standard Setting Department and approved by the Auditing and Assurance Standards Committee.

This Q&As should be read in conjunction with PN 840 (Revised) and other regulations, standards or guidance published and issued by the HKICPA.

The Standard Setting Department welcomes your comments and feedback, which should be sent to commentletters@hkicpa.org.hk.

The Q&As are intended for general guidance only. The Institute DOES NOT accept any responsibility or liability, and DISCLAIMS all responsibility and liability, in respect of the Q&As and any consequences that may arise from any person acting or refraining from action as a result of any materials in the Q&As.

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