Document background
The Stock Confirmation Letter For Audit is a critical document required during the external audit process of companies in Hong Kong. It is typically requested by auditors as part of their verification procedures to confirm the accuracy of a company's share capital and shareholding information. The document is prepared in accordance with Hong Kong Companies Ordinance (Cap. 622) and Hong Kong Standards on Auditing (HKSAs), particularly HKSA 505 regarding external confirmations. The letter serves as primary audit evidence and includes detailed information about share ownership, share classes, certificate numbers, and any changes during the audit period. It's particularly important for companies with complex shareholding structures or those listed on the Hong Kong Stock Exchange. The confirmation letter must be signed by an authorized representative of the company and is typically issued on a specific date that corresponds with the audit reference date.
