Regulatory Alerts2003-11-06
Added · Updated
Supervisory Policy Manual IC-3: Reporting Requirements for Authorized Institutions' External Auditors under the Banking Ordinance
The Hong Kong Monetary Authority issued Supervisory Policy Manual IC-3 to establish reporting requirements for authorized institutions regarding their external auditors under the Banking Ordinance. This policy mandates specific disclosures and communications between authorized institutions and their external auditors to ensure robust internal controls and regulatory compliance. The guidelines apply to all authorized institutions and aim to enhance the effectiveness of external audit functions within the banking sector.
CIR
Current
Issue Date:
06 Nov 2003
20031106-1-EN.pdf (277.9 KB)
Topic:
Internal Controls - Others
Group:
All Authorized Institutions
Directly related Document
Cross referenced Document
Version History
Superseded Document
Directly related Document
SPM-NGL
Current
06 Nov 2003
IC-3 Reporting Requirements Relating to Authorized Institutions’ External Auditors under the Banking Ordinance
SPM-NGL
Current
06 Nov 2003
IC-3 Reporting Requirements Relating to Authorized Institutions’ External Auditors under the Banking Ordinance
Cross referenced Document
Version History
Superseded Document
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