The Account Balance Confirmation Letter is a critical document in Hong Kong's banking and financial reporting ecosystem, primarily used during annual audits, due diligence processes, or specific financial inquiries. It serves as an independent verification tool where a bank confirms, in writing, the balance and status of accounts held by their customers at a specific point in time. The document is governed by Hong Kong banking regulations and professional standards, particularly the Banking Ordinance (Cap. 155) and accounting standards. It typically includes comprehensive account details, balance confirmations, and may also cover information about loans, overdrafts, or other banking facilities. The letter is commonly requested by external auditors as part of their audit procedures or by other authorized parties requiring independent confirmation of financial positions. The format and content of the letter are typically standardized within each bank while maintaining compliance with regulatory requirements and professional standards.

1. Bank Letterhead and Date: Official bank letterhead with logo, address, and date of issuance

2. Recipient Details: Full name and address of the recipient (usually auditor or requesting party)

3. Reference Line: Reference number and subject line clearly stating 'Account Balance Confirmation'

4. Account Holder Information: Full legal name and address of the account holder

5. Account Details: Primary account number(s) and type(s) of account(s)

6. Balance Confirmation: Clear statement of account balance(s) as of specific date

7. Authorization Statement: Statement confirming bank's authority to provide this information

8. Signature Block: Authorized bank signatory details, signature, and bank stamp