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  • Hksir 400

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HKSIR 400 Issued October 2005 Revised October 2011, December 2012 Effective for engagements where the investment circular is dated on or after 1 January 2006 Hong Kong Standard on Investment Circular.

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How to fill out the Hksir 400 online

This guide aims to provide clear and user-friendly instructions on completing the Hksir 400 online. Designed for individuals with varying levels of legal and accounting expertise, this guide seeks to simplify the process by offering detailed steps for each section and field of the form.

Follow the steps to complete the Hksir 400 form effectively.

  1. Click the ‘Get Form’ button to obtain the form and open it in your document editor.
  2. Begin with the initial section requiring basic information about the issuer and the particular engagement. Fill out the issuer's name and any relevant registration details as necessary.
  3. Proceed to the definitions section. Ensure to understand each term outlined in this part, as it will assist in filling out the subsequent sections accurately.
  4. In the comfort letters section, provide a detailed outline of the procedures that will be followed, ensuring that each procedure aligns with the requirements specified in the HKSIR 400.
  5. For the due diligence meetings section, summarize the purpose of such meetings, including the key topics to discuss and contributions from the reporting accountants.
  6. Complete any cross-border and international offerings section, specifying any engagements relevant to international compliance with the necessary jurisdictional standards.
  7. Review the effective date of the form and note any revisions listed. Ensure that all details are accurate and conform to current standards.
  8. Once the form is completed, save the changes made. You can then choose to download, print, or share the form as needed.

Start completing your Hksir 400 form online today for a streamlined submission process.

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The form and content of comfort letters follow Auditing Standards 6101 (AS 6101). Comfort letters include, among other information, a statement regarding the independence of the auditors, assurances as to the accuracy of the financial statements, and a description of the procedures used.

Also called a letter of support or comfort letter. A statement or letter by a third party that it will stand behind the obligations of a party under a contract.

One of the biggest risks in providing a comfort letter is the potential for legal liability. If a banker or other third party relies on a comfort letter provided by a CPA and suffers a financial loss as a result, they may sue us for damages.

Comfort letters are typically signed prior to the pricing decision or closing date for a given public offering or other transaction, as a part of the due diligence process. Subsequently, a "bring-down" letter is used to re-verify, as of a later date, that the original comfort letter is still valid.

Comfort letters are very different in nature to security or guarantees. They do not create rights over assets and, in most cases, they will not even be legally binding.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Help Portal
Legal Resources
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232