Technical Enquiry

Yes. I have read the Staff Policy on Handling Stakeholders' Technical Enquiries and agree to the limitations and disclaimer set out in the Policy, in particular, that:

• the response represents the staff’s personal comments only, and are not an official interpretation of the HKICPA Professional Pronouncements, nor does it represent the official views of the HKICPA Council, standard setting committees, or other staff members;
• the staff does not have all facts and circumstances to provide a complete response to my enquiry;
• the response will be limited to providing information as to the relevant sources of reference;
• reliance on the staff member’s response is entirely at my own risk; and
• I am responsible for analysing the references provided on my enquiry and for making my own final conclusions.

Yes. HKICPA staff do not respond to the following requests:

• Providing advice on fact-specific, complex and/or entity-specific questions;
• Suggesting the appropriate accounting, sustainability disclosures or audit opinion to be given;
• Acting as an arbitrator regarding any issue or dispute; and
• Assisting in research for student assignments.