Auditing and Assurance

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)

Invitation to Comment on the IAASB and the IESBA’s Joint Stakeholder Survey to Shape the 2028–2031 Strategies (Joint Survey)

with links to

• Joint Survey
• Press Release

(IAASB and IESBA comment due date: 15 May 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