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  1. Appendix 3: Example Auditor's Report on Financial Statements Prepared in Accordance with the revised SME-FRS based on HKSA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

  2. 銀行詢證函(格式二) ( PDF文件 格式 / WORD文件 格式) Others. Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (revised in January 2024) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended ...

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  4. Sample Accounting and Auditing Documents. (For SME or SMP in Hong Kong) Financial Reporting Update with Sample Financial Statements 2020-2021 (29 March 2021) This seminar is organised by SCAA to update the new and amended Hong Kong Financial Reporting Standards (HKFRS) with support of an updated set of Sample Financial Statements for 2020-2021.

  5. INTRODUCTION. Part 9 (Accounts and Audit) of the new Companies Ordinance (Cap. 622) (“new CO”) contains the accounting and auditing requirements, namely provisions in relation to the keeping of accounting records, the preparation and circulation of annual financial statements, directors’ and auditorsreports and the appointment and ...

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  6. an illustrative annual report for the year ended 31 December 2021 issued by a fictitious Main Board listed company, HK Listco Ltd (“HK Listco”), which includes: - a directors’ report, - an independent auditors report to the shareholders of the company, - annual financial statements prepared in accordance with Hong Kong Financial Reporting Stand...

  7. Audit Committees – Good Practices for Meeting Market Expectations Provides PwC views on good practice and summarises audit committee requirements in over 40 countries. IFRS for SMEs – pocket guide 2009 Provides a summary of the recognition and

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