Speakers
Mr. Ivan Au
Partner, PwC

Mr. Len Jui
Deputy Chair, International Auditing and Assurance Standards Board (IAASB)

Ms. Caroline Lee
Deputy Chair, International Ethics Standards Board for Accountants (IESBA); Partner, KPMG

Ms. Maria Xuereb
Deputy Chair, Ethics Committee; Partner Emeritus, Deloitte China

Chair
Mr. Paul Hebditch
Chair of Auditing and Assurance Standards Committee (AASC), HKICPA; Partner, Ernst & Young

Overview

This programme includes:

• Update on IAASB Projects
– Assurance on sustainability/ESG reporting
– Audit of less complex entities
– Disclosure for listed entities and public interest entities

• ISA 600 (Revised)
– Key changes and requirements

• Update on revision of Fraud standard

• Development of "International Sustainability Assurance Standards"

• Update on IESBA Projects
– PIE Definition
– Sustainability initiative
– Technology related revisions
– Engagement team/group audit independence
– Tax planning and related services

• Local Updates on Ethics
– Recent update to the Code of Ethics
– Recent ethics publications by the HKICPA
– The proposed approach on adopting the PIE definition in Hong Kong

​Enrolment

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