Technical updates January 2018 HKICPA
Our round-up of regulatory news.
IFAC (The International Federation of Accountants) has released a new publication, Agreed-upon procedures (AUP) engagements: a growth and value opportunity. The publication describes AUP engagements, when they are appropriate, and, identifies key client benefits. It also covers examples of financial and non-financial information AUP engagements and provides six short case studies with example procedures that might be applied.