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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 *
15 November 2024 Invitation to Comment on Proposed Amendments to Hong Kong Standard on Auditing 700 (Revised), Forming an Opinion and Reporting on Financial Statements and Proposed Conforming and Consequential Amendments to Other Hong Kong Standards on Auditing and Other Non-authoritative Materials  15 December 2024
15 November 2024 Invitation to Comment on Exposure Draft Practice Note 860.1 (Revised), The Audit of Retirement Schemes 15 December 2024
31 October 2024 Invitation to Comment on Exposure Drafts (EDs) on Practice Note (PN) 810.2 (Revised), The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance and PN 620.2 (Revised), Communication between the Auditor and the Insurance Authority 30 November 2024
29 October 2024  Invitation to Comment on Exposure Draft (ED) on Practice Note (PN) 820 (Revised), The Audit of Licensed Corporations and Associated Entities of Intermediaries  28 November 2024
17 September 2024

Invitation to Comment on Proposed Hong Kong Standard on Auditing for Audits of Financial Statements of Less Complex Entities (HKSA for LCE)

 

with links to

 

 17 November 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: commentletters@hkicpa.org.hk

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