HKICPA (Hong Kong Institute of CPAs) Overlay

Regulatory overlay covering 6 audit procedures with statute and standard citations.
Procedures
6
Registrant types
all
Standard refs
0
Catalog version
0.14

Procedures

  1. Independent auditor's report under HKSA 700 (Revised)hkicpa_proc_hksa_700_report

  2. Audit pursuant to Hong Kong Companies Ordinance Cap. 622 s405hkicpa_proc_companies_ordinance_audit

  3. HKEX Listing Rules continuous disclosure compliancehkicpa_proc_hkex_listing_compliance

  4. SFC inspection-readiness documentationhkicpa_proc_sfc_inspection_readiness

  5. HKSA 240 fraud risk procedures (HK-specific connected-party signals)hkicpa_proc_hksa_240_fraud

  6. HKICPA Practice Review Programme readinesshkicpa_proc_practice_review_readiness

Procedures specific to Hong Kong-regulated audits under HKSA (Hong Kong Standards on Auditing) issued by HKICPA. HKSAs are conformed to ISAs with Hong Kong-specific Practice Notes. The Securities and Futures Commission (SFC) and Hong Kong Exchange (HKEX) listing rules add additional compliance procedures.