Auditing and Assurance Bulletins and Circulars
Auditing and Assurance Technical Bulletins
| No. | Subject | Issue Date |
|---|---|---|
|
AATB 1 (Revised) |
Assistance Options to New Applicants and Sponsors in connection with Due Diligence Obligations, including Internal Controls over Financial Reporting
|
December 2021 |
|
AATB 2 (Revised) |
Guidance to the Auditor when Responding to Questions at an Annual General Meeting
|
May 2022 |
|
AATB 3 (Revised) |
Implementation Guidance on Revised Hong Kong Standard on Investment Circular Reporting Engagements (HKSIR) 400 Comfort Letters and Due Diligence Meetings
|
March 2024 |
| AATB 4 |
Guidance on section 408 of the Companies Ordinance
|
February 2023 |
| AATB 5 (Revised) |
Environmental, Social and Governance (ESG) Assurance Reporting
|
May 2022 |
| AATB 6 |
Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements
|
January 2024 |
Auditing Bulletins
| No. | Subject | Issue Date |
|---|---|---|
| TB13 | Drug Trafficking (Recovery of Proceeds) Ordinance 1989 | 7/8/1990 |
| TB19 | Opening Stocks - Alternative Audit Procedures | 30/4/1993 |
Circulars
| Subject | Issue Date |
|---|---|
Circular on Reporting under Rule 4.2 and Rule 4.4 relating to Net Asset Requirement and Rule 4.6 relating to Investment Requirements of the New Capital Investment Entrant Scheme  |
October 2024 |
| Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Articles) Regulation (Cap. 603C) | March 2023 |
|
Circular on Reporting for Certification of Funds under Schedule 16D to the Inland Revenue Ordinance (Cap. 112)
|
March 2024 |
|
Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B)
|
February 2023 |
|
Reporting related to the Private Columbaria Ordinance
|
February 2023 |
|
Reporting to Grantees of the Language Fund
|
February 2023 |
|
Reporting to Grantees of the Quality Education Fund
|
February 2023 |
| Technical Q&A on Practice Note 840 |
August 2016 |
|
Gross Fee Income Report of Rule 8 of the Solicitors (Professional Indemnity) Rules
|
February 2023 |
|
Audit of Financial Statements of Owners' Corporations of Buildings
|
June 2024
June 2024 |
|
Reporting on the Audit of Schools
|
February 2023 |
| Disclosure of the lmpact of Adopting New HKFRSs | January 2005 |
| Audit Report following Change of Name from HKSA to the HKICPA | August 2004 |
