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審計與鑒證準則

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 *31
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 The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) - Authority Supplemental Guidance	17 November 2024
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