7 February 2024
Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs
with links to
(IAASB’s comment due date is 5 June 2024)
The Institute has launched an online survey to facilitate members to voice your views on ED-240. It will close on 5 May. Click here to begin the survey.
Consultation Ended
9 January 2024
Invitation to Comment on International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft Proposed Narrow Scope Amendments to:
International Standards on Quality Management (ISQMs);
International Standards on Auditing (ISAs); and
International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statement
as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code
with links to:
(IAASB’s comment due date is 8 April 2024)
Consultation Ended
4 August 2023
Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements and Proposed Conforming and Consequential Amendments to Other IAASB Standards
with links to
(IAASB’s comment due date is 1 December 2023)
The Institute has launched an online survey to facilitate members to voice your views on the Proposed ISSA 5000. It is primarily targeted toward obtaining views from diverse perspectives and expertise levels within our stakeholder community. The survey takes around twenty minutes to complete and will close on 1 November. Click here to begin the survey.
Consultation Ended
27 April 2023
Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 570 (Revised 202X), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs
with links to
• Exposure Draft
• Press Release
(IAASB’s comment due date is 24 August 2023)
To facilitate understanding, the Institute has prepared an introductory video in Cantonese with English terminologies to provide an overview of the proposed ISA 570 (Revised 202X). Watch the video and view the presentation slides to learn more.
The Institute is interested in hearing your views about the IAASB’s proposed ISA 570 (Revised 202X), Going Concern. You are invited to take a survey which highlights the key attributes of the proposals followed by yes/no questions. The survey takes around twenty minutes to complete and will close on 17 July. Click here to begin the survey.
Consultation Ended
26 January 2023
Invitation to Comment on IAASB Exposure Draft, Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) and Proposed Conforming Amendments
with links to
• Exposure Draft
• Press Release
(IAASB’s comment due date is 2 May 2023)
Consultation Ended
12 January 2023
Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027
with links to
• Consultation Paper
• Press Release
(IAASB’s comment due date is 11 April 2023)
Consultation Ended
25 October 2022
Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs
with links to
• Exposure Draft
• Press Release
(IAASB’s comment due date is 24 April 2023)
The Institute is interested in hearing your views about Proposed ISA 500 (Revised). To collect these views, you are invited to take a survey which highlights the key attributes of the proposals followed by yes/no questions. The survey takes around twenty minutes to complete and will close on 24 March 2023. Click here to begin the survey.
To facilitate understanding, the Institute has produced an introductory video in Cantonese with English terminologies to provide an overview of the proposed changes. Click to view the video (approx. 27 minutes) and slide presentation.
VIDEO
Consultation Ended
11 August 2022
Invitation to Comment on ED Practice Note (“PN”) 851 (Revised) Reporting on the Annual Financial Reports of Non-Governmental Organisations
Consultation Ended
8 July 2022
Invitation to Comment on Exposure Draft, Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)
with links to
• Exposure Draft
• Press Release
(IAASB’s comment due date is 4 October 2022)
Consultation Ended
19 July 2022
Invitation to Comment on Exposure Draft Technical Bulletin AATB 3 (Revised) Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings
Consultation Ended
13 July 2022
Invitation to Comment on Exposure Draft, Circular on Reporting for Certification of Funds under Schedule 16D to the Inland Revenue Ordinance (Cap. 112)
with links to
Consultation Ended
27 September 2021
Invitation to Comment on Exposure Draft, Conforming Amendments to Other Standards and Pronouncements as a Result of Hong Kong Standard on Related Services 4400 (Revised), Agreed-upon Procedures Engagements
Consultation Ended
23 September 2021
Invitation to Comment on ED Practice Note 850 (Revised) Reporting on Flag Days, General Charitable Fund-Raising Activities and Solicitation of Signed Authorisation Forms Covered by Public Subscription Permits Issued by the Social Welfare Department
Consultation Ended
27 July 2021
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Exposure Draft, Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)
with links to
(IAASB's comment due date is 31 January 2022)
As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 9 November 2021.
Consultation Ended
29 July 2021
Invitation to Comment on ED Practice Note 740 (Revised) Auditor’s Letter on Continuing Connected Transactions under the Hong Kong Listing Rules
Consultation Ended
7 May 2021
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Survey Consultation, the IAASB’s Work plan for 2022-2023
with links to
(IAASB's comment due date is 5 August 2021)
Consultation Ended
23 February 2021
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Exposure Draft, Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards
with links to
(IAASB's comment due date is 24 May 2021)
Consultation Ended
20 November 2020
Invitation to Comment on ED Practice Note 730 (Revised) Guidance for Auditors Regarding Preliminary Announcements of Results
Consultation Ended
2 November 2020
Invitation to Comment on Exposure Draft Technical Bulletin AATB 5 Environmental, Social and Governance (ESG) Assurance Reporting
Consultation Ended
30 October 2020
Invitation to Comment on Exposure Draft Practice Note 820 (Revised) The Audit of Licensed Corporations and Associated Entities of Intermediaries
Consultation Ended
16 September 2020
Invitation to Comment on IAASB Discussion Paper, Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit
with links to
(IAASB's comment due date extended to 1 February 2021)
As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 20 November.
Consultation Ended
3 July 2020
Invitation to Comment on Exposure Draft Practice Note 810.2 (Revised) The Duties of the Auditor of an Insurer authorized under the Insurance Ordinance
Consultation Ended
30 June 2020
Invitation to Comment on Exposure Draft Practice Note 860.1 (Revised) The Audit of Retirement Schemes
Consultation Ended
4 May 2020
Invitation to Comment on IFAC's IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) and Proposed Conforming and Consequential Amendments to Other ISAs
Consultation Ended
18 March 2020
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Public Consultation on Proposed Guidance, Extended External Reporting (EER) Assurance
with link to
Consultation Ended
18 March 2020
Invitation to Comment on Exposure Draft HKSIR 500 (Revised) Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness
Consultation Ended
18 March 2020
Invitation to Comment on Exposure Draft Technical Bulletin AATB 3 (Revised) Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings
Consultation Ended
20 February 2020
Invitation to Comment on Exposure Draft Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance
Consultation Ended
19 November 2019
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Exposure Draft, Conforming Amendments to the IAASB International Standards as a result of the Revised IESBA Code
with links to
Consultation Ended
2 May 2019
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Discussion paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs)
with links to
Consultation Ended
26 July 2019
Invitation to Comment On Exposure Draft Practice Notes
Consultation Ended
13 February 2019
Invitation to Comment on IAASB Exposure Drafts
Press Release
Consultation Ended
13 February 2019
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper on Proposed Strategy for 2020-2023 and Work Plan for 2020-2021
Consultation Ended
1 March 2019
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper, Extended External Reporting (EER) Assurance
Consultation Ended
21 November 2018
Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements
Consultation Ended
26 October 2018
Invitation to Comment on ED Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance
Consultation Ended
10 October 2018
Invitation to Comment on ED Practice Note 850 (Revised) Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department
Consultation Ended
20 July 2018
Invitation to Comment on IFAC'S IAASB Exposure Draft
Proposed International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs
Consultation Ended
27 November 2017
Invitation to Comment on Exposure Draft Practice Notes
Consultation Ended
25 April 2017
Invitation to Comment on ED Practice Note 860.1(Revised) The Audit of Retirement Schemes
Consultation Ended
25 April 2017
Invitation to Comment on IFAC's IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures
Consultation Ended
1 December 2016
Invitation to Comment on IAASB Discussion Paper, Exploring the Demand for Agreed-Upon Procedures Engagement and Other Services, and the Implications for the IAASB's International Standards
Consultation Ended
3 October 2016
Invitation to Comment on Exposure Draft HKSIR 400 (Revised), Comfort Letters and Due Diligence Meetings
Consultation Ended
3 October 2016
Invitation to Comment on Exposure Draft Revised HKSIR 200 Accountants' Reports on Historical Financial Information in Investment Circulars
Consultation Ended
28 July 2016
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Survey Consultation, The IAASB's Work Plan for 2017-2018 and Continuing Relevance of its Strategic Objectives
Consultation Ended
30 June 2016
Invitation to Comment on ED Practice Note 840 (Revised) The Reporting Engagement on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules
Consultation Ended
22 December 2015
Invitation to Comment on IFAC's IAASB Invitation to Comment Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Controls and Group Audits
Consultation Ended
4 August 2015
Invitation to comment on IFAC's IAASB ED Proposed ISA 810 (Revised) Engagements to Report on Summary Financial Statements
Consultation Ended
27 July 2015
Invitation to Comment on IFAC's IAASB ED Proposed Amendments to the IAASB's International Standards -Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations
Consultation Ended
25 June 2015
Invitation to Comment on ED Revised Practice Note 730 Guidance For Auditors Regarding Preliminary Announcements of Annual Results
Consultation Ended
8 May 2015
Invitation to Comment on ED Revised Technical Bulletin AATB 1 Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting
Consultation Ended
27 February 2015
Invitation to Comment on ED Revised Practice Note 740 Auditor’s Letter on Continuing Connected Transactions under the Hong Kong Listing Rules
Consultation Ended
26 January 2015
Invitation to Comment on IAASB ED Proposed ISA 800 (Revised), Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and ISA 805 (Revised), Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement and Conforming Amendment to Another ISA
Consultation Ended
24 December 2014
Invitation to Comment on ED Revised Practice Note 810.2 The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance
Consultation Ended
30 October 2014
Invitation to Comment on Exposure Draft Practice Notes
ED Practice Note 820 (Revised) The Audit of Licensed Corporations and Associated Entities of Intermediaries
ED Practice Note 830 (Revised) Reports by the Auditor under the Banking Ordinance
ED Practice Note 860.1 (Revised) The Audit of Retirement Schemes
Consultation Ended
30 June 2014
Invitation to Comment on ED Practice Note 900 (Revised) Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard
Consultation Ended
21 May 2014
Invitation to Comment on IAASB Exposure Draft Proposed Changes to the International Standards on Auditing Addressing Disclosures in the Audit of Financial Statements
Consultation Ended
28 April 2014
Invitation to Comment on ED Practice Note 600.1 (Revised) Reports by the Auditor under the Hong Kong Companies Ordinance (Cap 622)
Consultation Ended
28 April 2014
Invitation to Comment on IAASB Exposure Draft Proposed International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information and Proposed Consequential and Conforming Amendments to Other ISAs
Consultation Ended
20 January 2014
Invitation to Comment on ED of HKSIR 500 Reporting on Profit Forecasts, Statements of Sufficiency of Working Capital and Statements of Indebtedness
Consultation Ended
20 December 2013
Invitation to Comment on International Auditing and Assurance Standards Board's (IAASB) Consultation Paper on Proposed Strategy for 2015-2019 and Work Program for 2015-2016
Consultation Ended
20 December 2013
Invitation to Comment on ED Revised Practice Note 850 Reporting on Flag Days and General Charitable Fund-raising Activities Covered by Public Subscription Permits issued by the Social Welfare Department
Consultation Ended
16 September 2013
Invitation to Comment on Exposure Draft Revised Practice Note 810.2 The Duties of the Auditor of an Insurer authorized under the Insurance Companies Ordinance
Consultation Ended
16 September 2013
Invitation to Comment on Exposure Draft Revised Technical Bulletin AATB 1 Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting
Consultation Ended
23 July 2013
Invitation to Comment on ED Revised Practice Note 860.1 The Audit of Retirement Schemes
Consultation Ended
29 July 2013
Invitation to comment on IFAC's IAASB Exposure Draft Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing
(Please click here for the online survey and further information)
Consultation Ended
28 February 2013
Invitation to Comment on ED Revised Practice Note 810.1 Insurance Brokers – Compliance with the Minimum Requirements Specified by the Insurance Authority under Sections 69(2) and 70(2) of the Insurance Companies Ordinance
Consultation Ended
17 January 2013
Invitation to Comment on IFAC's IAASB Consultation Paper A Framework for Audit Quality
(Please click here for the online survey and further information)
Consultation Ended
16 November 2012
Invitation to comment on IFAC's IAASB Exposure Draft ISA 720 (Revised),The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and The Auditor's Report Thereon
Consultation Ended
23 November 2012
Invitation to Comment on Exposure Draft Practice Note
Practice Note 750 Review of Financial Information under the Hong Kong Listing Rules for a Very Substantial Disposal
Consultation Ended
19 December 2012
Invitation to Comment on ED HKSAE 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
Consultation Ended
20 December 2012
Invitation to Comment on ED Revised Practice Note 620.2Communication between the Auditor and the Insurance Authority
Consultation Ended
21 November 2012
Invitation to Comment on Exposure Draft Revised Hong Kong Standard on Investment Circular Reporting Engagement (HKSIR)
Revised HKSIR 400 Comfort Letters and Due Diligence Meeting
Consultation Ended
July 2012
Invitation to Comment on IFAC’s International Auditing and Assurance Standards Board (IAASB) Invitation to Comment: Improving the Auditor's Report
Consultation Ended
June 2012
Invitation to Comment on IVSC Exposure Draft of a Practical Guide on The Role of the Professional Valuer in the Audit Process
Consultation Ended
October 2011
Invitation to Comment on Exposure Draft on Revised Practice Note 830 Reports By the Auditor Under the Banking Ordinance
Consultation Ended
May 2011
Invitation to comment on IFAC's International Auditing and Assurance Standards Board (IAASB) Consultation Paper on Enhancing the Value of Auditor Reporting: Exploring Options for Change
Consultation Ended
June 2011
Invitation to Comment on Exposure Draft on Revised Practice Note 600.1 Reports by Auditors under the Hong Kong Companies Ordinance
Consultation Ended
May 2011
Invitation to Comment on IAASB Exposure Draft on Proposed International Standard On Assurance Engagements (ISAE) Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information and Proposed Consequential Amendments to:
- International Framework for Assurance Engagements
- ISAE 3402, Assurance Reports on Controls at a Service Organization
- Exposure Draft of Proposed ISAE 3410, Assurance Engagements on Greenhouse
Consultation Ended
January 2011
Invitation to Comment on ISAE Exposure Draft on Proposed ISAE 3410 Assurance Engagements on Greenhouse Gas Statements
Consultation Ended
January 2011
Invitation to Comment on IAASB Discussion Paper on The Evolving Nature of Financial Reporting: Disclosure and its Audit Implications
Consultation Ended
January 2011
Invitation to Comment on ISRE Exposure Draft on Proposed ISRE 2400 Engagements to Review Historical Financial Statements
Consultation Ended
January 2011
Invitation to Comment on IAASB Consultation Paper on Proposed Strategy and Work Program for 2012-2014
Consultation Ended
November 2010
Invitation to Comment on IAASB Exposure Draft on Proposed ISRS 4410 (Revised) Compilation Engagements
Consultation Ended
November 2010
Invitation to comment on Exposure Draft on Revised Practice Note 820 The Audit of Licensed Corporations and Associated Entities of Intermediaries
Consultation Ended
September 2010
Invitation to Comment on Exposure Draft on Proposed Revised HKSIR 400 Comfort Letters and Due Diligence Meetings on Financial and Non-financial Information
Consultation Ended
October 2009
Invitation to Comment on Practice Note 740 "Auditor's letter on Continuing Connected Transactions under the Hong Kong Listing Rules"
Consultation Ended
October 2009
Invitation to Comment on IFAC's IAASB Consultation Paper on Assurance on a Greenhouse Gas Statement
Consultation Ended
October 2010
Invitation to Comment on IAASB Exposure Drafts on Proposed International Auditing Practice Statement and Related Proposals
Part A
- Withdrawal of Existing IAPSs
- Clarification of the Status and Authority of New IAPSs
- Proposed Amendments to the Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
Part B
- Proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments
Consultation Ended
July 2010
Invitation to Comment on IAASB Exposure Draft on Proposed ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment and ISA 610 (Revised), Using the Work of Internal Auditors
Consultation Ended
May 2010
Invitation to Comment on IAASB Exposure Draft on Proposed ISAE 3420 Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus
Consultation Ended
October 2009
Invitation to Comment on IAASB Consultation Paper "Auditing Complex Financial Instruments"
Consultation Ended
October 2008
Invitation to Comment on IAASB Consultation Paper "Matters to Consider in a Revision of International Standard on Review Engagements (ISRE) 2400, Engagements to Review Financial Statements "
Consultation Ended
January 2008
Invitation to Comment on IAASB Exposure Drafts of International Standards on Auditing and International Standard on Assurance Engagements:
Consultation Ended
Part A
Part B
Part C
January 2008
Invitation to comments on Proposed ISA 210 (Redrafted), Agreeing the Terms of Audit Engagements and Related Conforming Amendments to Other ISAs and ISA 710 (Redrafted), Comparative Information - Corresponding Figures and Comparative Financial Statements
Consultation Ended
December 2007
ED of Revised Practice Note 820 "The Audit of Licensed Corporations and Associated Entities of Intermediaries"
Consultation Ended
30 October 2007
Invitation to Comment to the IAASB Exposure Drafts on ISA 505 (Revised and Redrafted) External Confirmations and ISA 620 (Revised and Redrafted) Using the Work of an Auditor's Expert
Consultation Ended
29 October 2007
ED of Discussion Paper "Assistance Options to New Applicants and Sponsors in connection with Internal Controls over Financial Reporting"
Consultation Ended
5 October 2007
Invitation to Comment on IAASB Consultation Paper on Proposed
Strategy for 2009-2011
Consultation Ended
August 2007
Invitation to Comment on IAASB Exposure Drafts
Part A
ISA 510 (Redrafted), Initial Audit Engagements – Opening
Balances and ISA 530 (Redrafted), Audit Sampling
Part B
ISA 700 (Redrafted), The Independent Auditor's Report on
General Purpose Financial Statements ; ISA 705 (Revised and
Redrafted), Modifications to the Opinion in the Independent
Auditor's Report ; ISA 706 (Revised and Redrafted), Emphasis
of Matter Paragraphs and Other Matter(s) Paragraphs in the
Independent Auditor's Report ; ISA 800 (Revised and Redrafted),
Special Considerations – Audits of Special Purpose Financial
Statements ; and ISA 805 (Revised and Redrafted), Engagements
to Report on Summary Financial Statements
Part C
ISA 220 (Redrafted), Quality Control for an Audit of Financial
Statements and ISQC 1 (Redrafted), Quality Control for Firms
that Perform Audits and Reviews of Financial Statements, and
Other Assurance and Related Services Engagements
Consultation Ended
Consultation Ended
Consultation Ended
May 2007
Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 250 (Redrafted), The Auditor's Responsibilities Relating to Laws and Regulations in an Audit of Financial Statements, ISA 200 (Revised and Redrafted), Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing, ISA 500 (Redrafted), Considering the Relevance and Reliability of Audit Evidence
Consultation ended
March 2007
Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 550 (Revised and Redrafted) on Related Parties and ISA 570 (Redrafted) on Going Concern
Consultation ended
5 January 2007
Invitation to Comment on IAASB Exposure Drafts of (Redrafted) ISA 230, 560, 610, 720 and (Revised and Redrafted) ISA 540, 580
Consultation ended
30 November 2006
Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 260 (Revised and Redrafted) Communication with Those Charged with Governance, ISA 320 (Revised and Redrafted) Materiality in Planning and Performing an Audit and ISA 450 (Redrafted) Evaluation of Misstatements Identified during the Audit
Consultation ended
May 2006
ED of Discussion Paper "Requests for Special Purpose Reports"
Consultation ended
April 2006
Invitation to Comment on IAASB Exposure Draft of Proposed ISA 600 (Revised and Redrafted) on the Audit of Group Financial Statements
Consultation ended
January 2006
Invitation to Comment on IAASB Exposure Draft of Proposed ISA 550 (Revised) on Related Parties
Consultation ended
November 2005
Invitation to Comment on IAASB Exposure Draft of Improving the Clarity of IAASB Standards
Consultation ended
July 2005
Invitation to Comment on IAASB Exposure Drafts on Proposed ISA 701 "The Independent Auditor's Report on Other Historical Financial Information" and Proposed ISA 800 "The Independent Auditor's Report on Summary Audited Financial Statements"
Consultation ended
May 2005
Exposure Draft of Proposed HKSA 700 "The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements" and Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 705 "Modifications to the Opinion in the Independent Auditor's Report" and Proposed ISA 706 "Emphasis of Matter Paragraphs and Other Matters Paragraphs in the Independent Auditor's Report"
Consultation ended
April 2005
Invitation to Comment on IAASB Exposure Drafts of Proposed ISA 600 (Revised) "The Audit of Group Financial Statements" and ISA 260 (Revised) "The Auditor's Communication with Those Charged with Governance"
Consultation ended
January 2005
Invitation to Comment on IAASB EDs of Proposed ISA 320 (Revised) "Materiality in the Identification and Evaluation of Misstatements" and Proposed ISA 540 (Revised) "Auditing Accounting Estimates and Related Disclosures (Other than Those Involving Fair Value Measurements and Disclosures)"
Consultation ended
Nocvember 2014
Exposure Draft of 21 Proposed Hong Kong Standards on Auditing and Review Engagements
Consultation ended
December 2013
ED of Proposed Practice Note 1014 "Reporting by auditors on compliance with International Financial Reporting Standards"
Consultation ended
May 2020
ED of Proposed SAS 730 "The examination of prospective financial information"
Consultation ended