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      Search Under HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews

      HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews

      The Questions and Answers (Q&As) below are prepared and updated by staff at the Institute's Standard Setting Department and 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.

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

      The Q&As 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.

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