HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Committee Membership Details for the Year 2026

Auditing and Assurance Standards Committee

   

Terms of Reference

 
1. To adopt, in accordance with the due process approved by the Council, new and revised standards on auditing and assurance, taking into consideration the need to achieve convergence, as far as practicable, with the pronouncements issued by the International Auditing and Assurance Standards Board (IAASB) of International Foundation for Ethics and Audit.
 
2. To develop and issue Hong Kong Standards on Investment Circular Reporting Engagements which set out standards for reporting accountants in the conduct of engagements involving investment circulars intended to be issued in connection with securities transactions.
 
3. To develop and issue Practice Notes, Auditing and Assurance Technical Bulletins, Circulars, FAQs and Discussion Papers to provide information and/or guidance to members or to stimulate debate on important auditing and assurance issues.
 
4. To be the main Committee responsible for gathering and communicating information relating to auditing and assurance between the stakeholders in Hong Kong and the IAASB.
 
5. To develop and prepare comments on the IAASB and other consultative documents relating to auditing and assurance matters, including responding to requests for comments or information on auditing and assurance matters from other standard setting or regulatory bodies.
 
6. To utilize the expertise and knowledge of the Committee to identify current and developing issues that may be suitable topics for CPD and educational events and/or research and other thought leadership projects. The Committee will advise the Executive Committee of potential topics for selection and prioritization of work to be undertaken.

 
7. To form advisory panels or other specialist groups to provide comments on consultation papers and give advice in developing pronouncements and guidance relating to auditing and assurance including the quality management  manual and audit practice manual.

 

25 February 2025

No. Name Title Attendance
1 Mr. LAU, Tai Cheong Chairman Attendance record
2 Mr. AU, Ivan Deputy Chairman Attendance record
3 Miss CHANG, Ying, Elaine Member Attendance record
4 Ms. CHIU, Caroline Su Yuen Member Attendance record
5 Mr. CHIU, Sze Kei Member Attendance record
6 Mr. LEUNG, Wing Tung Member Attendance record
7 Mr. LI Shun Fai, Michael Member Attendance record
8 Mr. LO, Charbon Member Attendance record
9 Ms. NG, Wai King, Joan Member Attendance record
10 Miss TAM, Wing Chi Member Attendance record
11 Ms. TSANG, Mei Yi Member Attendance record
12 Mr. WONG, Chun Ling, William Member Attendance record
13 Ms. YAU, Wing Chi Member Attendance record