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搜寻于 HKSSA 5000 General Requirements for Sustainability Assurance Engagements

HKSSA 5000 General Requirements for Sustainability Assurance Engagements

The Questions and Answers (Q&As) below are prepared by staff at the Standard Setting Department of the Institute (or the HKICPA) with reference to the HKSSA 5000, General Requirements for Sustainability Assurance Engagements as issued and approved by the Institute’s Auditing and Assurance Standards Committee (AASC) and the ISSA 5000 Implementation Guide and ISSA 5000 Frequently Asked Questions as issued by the International Auditing and Assurance Standards Board (IAASB). They do not necessarily reflect the views of the Standard Setting Department, the Institute, the Council, or any of its committees. The Institute takes official positions only after extensive review, in accordance with the Institute's due process. 

At the time of preparing these Q&As, the public consultation on the proposed regulatory framework for sustainability assurance, as outlined in the Hong Kong Government’s Roadmap on Sustainability Disclosure (HK Roadmap) (see footnote 1)  has not yet been released. These Q&As will be updated as necessary to reflect developments in this area and other related matters on HKSSA 5000, and will be communicated to stakeholders through the HKICPA’s usual channels.

These Q&As should be read in conjunction with the Institute’s HKSSA 5000 and are intended for general guidance only. The Institute DOES NOT accept any responsibility or liability, and DISCLAIMS all responsibility and liability, in respect of the Q&As and any consequences that may arise from any person acting or refraining from action as a result of any materials in the Q&As.

The Standard Setting Department welcomes your comments and feedback, which should be sent to commentletters@hkicpa.org.hk.

 

Footnote 1: The Roadmap on Sustainability Disclosure in Hong Kong as issued by the Hong Kong Government in December 2024.

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