Auditing and Assurance Bulletins and Circulars
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
|
March 2025 |
|
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
|
March 2025 |
| AATB 7 | Determining the Appropriateness of the Auditor’s Reporting Framework – Assurance or Agreed-upon Procedures Engagements | March 2025 |
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, Rule 4.6 relating to Investment Requirements and Rule 6.2 relating to Portfolio Maintenance Requirements of the New Capital Investment Entrant Scheme  |
May 2025 |
| 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)
|
May 2025
February 2023 |
|
Reporting related to the Private Columbaria Ordinance
|
February 2023 |
|
Reporting to Grantees of the Language Fund
|
March 2025 |
|
Reporting to Grantees of the Quality Education Fund
|
March 2025 |
| 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
|
March 2025 |
|
Reporting on the Audit of Schools
|
March 2025 |
| Disclosure of the lmpact of Adopting New HKFRSs | January 2005 |
| Audit Report following Change of Name from HKSA to the HKICPA | August 2004 |
