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审计和鉴证公告和通函

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 new 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

 

February 2023

Reporting to Grantees of the Quality Education Fund

 

February 2023

 

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
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