Committee Membership Details for the Year 2020
Auditing and Assurance Standards Committee

No. Committee Member Title  
1. Mr. LAU, Kwok Yin, Paul Chairman Attendance record
2. Ms. FONG Wan Huen, Loretta Deputy Chairman Attendance record
3. Mr. BROADLEY, Derek Thomas Member Attendance record
4. Mr. CHAN, Hiu Fun, Ivan Member Attendance record
5. Dr. CHAN, Koon Hung Member Attendance record
6. Mr. CHAN, Kwan Ho, Edmond Member Attendance record
7. Ms. CHAN, Shui Lan, Hildy Member Attendance record
8. Mr. HEBDITCH, Paul Donald Member Attendance record
9. Miss HSIANG, Yuet Ming Member Attendance record
10. Ms. LAU, Wai Yin, Susanna Member Attendance record
11. Mr. STEVENSON, James Gary Member Attendance record
12. Miss WONG, Sze Wai, Basilia Member Attendance record
13. Mr. WONG, Yue Ting, Thomas Member Attendance record
14. Mr. ONG, Wei Dong Member Attendance record




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 Federation of Accountants.
2.        To develop and issue Statements of Investment Circular Reporting Standards 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 Bulletins, Technical Bulletins, Circulars 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.
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.
27 May 2014