Reports

Investigation and Compliance

2024-25 Annual Investigation and Compliance Report

Inspection

2024-25 Annual Inspection Report

Policy and Governance

How Should Auditors Consider Tariff Disruptions in Audits?

Inspection

Checkpoint - Reminders for Auditors’ Reporting on Licensed Corporations

Policy and Governance

Market Readiness for Sustainability Reporting and Assurance in Hong Kong

Inspection

Checkpoint – Obtaining an Understanding of the Audit Clients’ IT Environments

Inspection

Inspection Insights – Root Cause Analysis and Remediation: A Call to Action for Quality Improvement

Inspection

Overview of the Non-Public Interest Entity Audit Market in Hong Kong

Policy and Governance

Audit Implications of Current Economic Conditions for Hong Kong-listed Companies

Inspection

Audit Focus: 2024 year-end audits

Policy and Governance

Safeguarding Auditor Independence: Concerns Surrounding Procurement and Purchases from Audit Clients

Oversight

2024 Oversight Report on HKICPA’s Performance of Specified Functions