You may follow the path below to find the comment letters received in respect of the two previous consultations currently posted on the website of the HKICPA:

Go the public section of the main page of the HKICPA website, click "Standards & Technical", select "Accounting & Financial Reporting", and further select "Reference materials".  Then scroll down the list of "Reference Materials" and you will find:

• Consultation Paper on a Proposed Framework for Differential Reporting (2002) and the related comment letters    
  
  
• Consultation Paper on - Proposed Implementation of a Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard (2004) and the related comment letters