華師話你知 – HKSQM 1 & 2 effective date

Dear Members and Affiliates,

Kindly noted that member firms are required to design and implement a system of quality management (SOQM) that complies with Hong Kong Standard on Quality Management (HKSQM 1) and Engagement Quality Reviews (HKSQM 2) for periods beginning on or after 15 December 2022; and effective for other assurance and related services engagements beginning on or after 15 December 2022.

For details, please refer to the following websites:

HKSQM 1

https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeIII/hksqm1.pdf

HKSQM 2

https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeIII/hksqm2.pdf

免責聲明

本郵件內容的準確性、可靠性、安全性及時間性，香港華人會計師公會概不作任何明示或默示的保證，香港華人會計師公會亦不作出任何明示或暗示保證該等內容適合使用。對任何由本郵件所載資料所產生或與之相關的損失或損害，香港華人會計師公會概不承擔任何責任。你有責任自行評估本郵件包含的所有資料，並須加以核實，例如聯絡政府相關部門，以及在根據該等資料行事之前徵詢獨立意見。