审计与鉴证准则

Invitation to Comment on the IAASB’s Exposure Draft Proposed ISRE 2410 (Revised), Review of Interim Financial Information Performed by the Independent Auditor of the Entity’s Annual Financial Statements

with links to

• Exposure Draft
• Explanatory Memorandum
• IAASB Response Template
• Press Release

(IAASB comment due date: 3 September 2026)

Invitation to Comment on the IAASB’s Post-Implementation Review of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures – Public Consultation Survey 
 
with links to

• Public Consultation Survey (for Accounting Firms; Jurisdictional and Other Standard Setters; Professional Accountancy Organizations; Regulators and Audit and Assurance Oversight Bodies; Academia; and Others)
• Public Consultation Survey (for Preparers or Issuers of Financial Statements, including Public Sector Organizations; and Those Charged with Governance)
• Public Consultation Survey (for Users of Financial Statements)
• Press Release

(IAASB comment due date: 15 June 2026)

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