An Accountant Confirmation Letter is a crucial document in Hong Kong's business and financial landscape, used to provide independent verification of financial information or circumstances. These letters are commonly required for various business purposes, including loan applications, audit procedures, regulatory filings, or business transactions. The document must comply with Hong Kong's legal framework, particularly the Professional Accountants Ordinance and guidelines set by the Hong Kong Institute of Certified Public Accountants. When issuing an Accountant Confirmation Letter, professionals must consider local reporting standards, professional ethics requirements, and specific industry regulations. The letter typically includes detailed financial confirmations, professional opinions, and necessary disclaimers, serving as a formal document that other parties can rely upon for decision-making purposes.

1. Letter Header: Professional letterhead including firm name, address, and contact details

2. Date and Reference: Current date and any relevant reference numbers

3. Addressee Details: Full name and address of the recipient

4. Subject Line: Clear indication of the letter's purpose

5. Confirmation Details: Specific financial information or circumstances being confirmed

6. Basis of Confirmation: Source of information and period covered

7. Professional Statement: Formal confirmation statement with any necessary qualifications

8. Limitations and Disclaimers: Standard professional disclaimers and scope limitations

9. Signature Block: Authorized signatory details, professional qualifications, and firm chop