0001410368-17-001999.txt : 20171229
0001410368-17-001999.hdr.sgml : 20171229
20171229154914
ACCESSION NUMBER: 0001410368-17-001999
CONFORMED SUBMISSION TYPE: NSAR-B
PUBLIC DOCUMENT COUNT: 4
CONFORMED PERIOD OF REPORT: 20171031
FILED AS OF DATE: 20171229
DATE AS OF CHANGE: 20171229
EFFECTIVENESS DATE: 20171229
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: ASIA TIGERS FUND INC
CENTRAL INDEX KEY: 0000912729
IRS NUMBER: 133735233
STATE OF INCORPORATION: MD
FISCAL YEAR END: 1031
FILING VALUES:
FORM TYPE: NSAR-B
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-08050
FILM NUMBER: 171281912
BUSINESS ADDRESS:
STREET 1: C/O ABERDEEN ASSET MANAGEMENT INC.
STREET 2: 1735 MARKET STREET, 32ND FLOOR
CITY: PHILADELPHIA
STATE: PA
ZIP: 19103
BUSINESS PHONE: 2154055700
MAIL ADDRESS:
STREET 1: C/O ABERDEEN ASSET MANAGEMENT INC.
STREET 2: 1735 MARKET STREET, 32ND FLOOR
CITY: PHILADELPHIA
STATE: PA
ZIP: 19103
NSAR-B
1
grranswer.fil
NSAR-B
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PAGE 4
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SIGNATURE ANDREA MELIA
TITLE TREASURER
EX-99.77B ACCT LTTR
2
GRR_77B.txt
AUDIT LETTER
Report of Independent Registered Public
Accounting Firm
To the Board of Directors and Shareholders of
The Asia Tigers Fund, Inc.:
In planning and performing our audit of the
financial statements of The Asia Tigers Fund, Inc.
(the "Fund") as of and for the year ended October
31, 2017, in accordance with the standards of the
Public Company Accounting Oversight Board
(United States), we considered the Fund's internal
control over financial reporting, including controls
over safeguarding securities, as a basis for
designing our auditing procedures for the purpose
of expressing our opinion on the financial
statements and to comply with the requirements of
Form N-SAR, but not for the purpose on expressing
an opinion on the effectiveness of the Fund's
internal control over financial reporting.
Accordingly, we express no such opinion.
Management of the Fund is responsible for
establishing and maintaining effective internal
control over financial reporting. In fulfilling this
responsibility, estimates and judgments by
management are required to assess the expected
benefits and related costs of controls. A company's
internal control over financial reporting is a process
designed to provide reasonable assurance regarding
the reliability of financial reporting and the
preparation of financial statements for external
purposes in accordance with generally accepted
accounting principles. A company's internal control
over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the
assets of the company; (2) provide reasonable
assurance that transactions are recorded as
necessary to permit preparation of financial
statements in accordance with generally accepted
accounting principles, and that receipts and
expenditures of the company are being made only in
accordance with authorizations of management and
directors of the Fund; and (3) provide reasonable
assurance regarding prevention or timely detection
of unauthorized acquisition, use, or disposition of
the company's assets that could have a material
effect on the financial statements.
Because of its inherent limitations, internal control
over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation
of effectiveness to future periods are subject to the
risk that controls may become inadequate because
of changes in conditions, or that
the degree of compliance with policies or
procedures may deteriorate.
A deficiency in internal control over financial
reporting exists when the design or operation of a
control does not allow management or employees,
in the normal course of performing their assigned
functions, to prevent or detect misstatements on a
timely basis. A material weakness is a deficiency, or
a combination of deficiencies, in internal control
over financial reporting, such that there is a
reasonable possibility that a material misstatement
of the Fund's annual or interim financial statements
will not be prevented or detected on a timely basis.
Our consideration of the Fund's internal control
over financial reporting was for the limited purpose
described in the first paragraph and would not
necessarily disclose all deficiencies in internal
control that might be material weaknesses under
standards established by the Public Company
Accounting Oversight Board (United States).
However, we noted no deficiencies in the Fund's
internal control over financial reporting and its
operations, including controls over safeguarding
securities that we consider to be a material
weakness as defined above as of October 31, 2017.
This report is intended solely for the information
and use of management and the Board of Directors
of The Asia Tigers Fund, Inc. and the Securities and
Exchange Commission and is not intended to be and
should not be used by anyone other than these
specified parties.
/s/ KPMG LLP
Philadelphia, Pennsylvania
December 28, 2017
EX-99.77K CHNG ACCNT
3
GRR_77K.txt
EXHIBIT 77K
EX-99.77K: Changes in registrant's certifying
accountant
Resignation of independent registered public
accounting firm
On August 8, 2017, PricewaterhouseCoopers LLP
("PwC") resigned as the independent registered public
accounting firm for The Asia Tigers Fund, Inc. (the
"Fund").
The reports of PwC on the Fund's financial statements
as of and for the fiscal years ended October 31, 2016 and
October 31, 2015 did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or
modified as to uncertainties, audit scope or accounting
principles.
During the Fund's fiscal years ended October 31, 2016
and October 31, 2015 and the subsequent interim period
through August 8, 2017, there were no disagreements
between the Fund and PwC on any matter of accounting
principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of PwC, would have caused it
to make reference to the subject matter of the
disagreements in its reports on the financial statements
of the Fund for such years.
During the Fund's fiscal years ended October 31, 2016
and October 31, 2015 and the subsequent interim period
through August 8, 2017, there were no "reportable
events" (as defined in Item 304(a)(1)(v) of Regulation S-
K under the Securities Exchange Act of 1934, as
amended (the "Exchange Act")).
The Fund has provided PwC with a copy of the
foregoing disclosures and has requested that PwC
furnish it with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the
statements made by the Fund set forth above. A copy of
PwC's letter dated December 29, 2017 is filed as an
exhibit to this Form N-SAR.
Engagement of new independent registered public
accounting firm
On August 8, 2017, upon the recommendation of its
Audit Committee, the Fund's Board of Directors
approved the engagement of KPMG LLP ("KPMG") as
the independent registered public accounting firm for the
Fund for the fiscal year ending October 31, 2017,
effective August 8, 2017. During the Fund's fiscal years
ended October 31, 2016 and October 31, 2015 and the
subsequent interim period through August 8, 2017,
neither the Fund, nor anyone on its behalf, consulted
with KPMG, on behalf of the Fund, regarding the
application of accounting principles to a specified
transaction (either completed or proposed), the type of
audit opinion that might be rendered on the Fund's
financial statements, or any matter that was either the
subject of a "disagreement," as defined in
Item 304(a)(1)(iv) of Regulation S-K under the
Exchange Act and the instructions thereto, or a
"reportable event," as defined in Item 304(a)(1)(v) of
Regulation S-K under the Exchange Act.
GRR
EX-99.77Q1 OTHR EXHB
4
GRR_77Q1.txt
EXHIBIT 77Q1
December 29, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by The Asia Tigers
Fund, Inc. (copy attached), which we understand will be
filed with the Securities and Exchange Commission,
pursuant to Item 77K of Form N-SAR, as part of the
Form N-SAR of The Asia Tigers Fund, Inc. dated
December 29, 2017. We agree with the statements
concerning our Firm in such Form N-SAR.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
Philadelphia, PA
EX-99.77K: Changes in registrant's certifying
accountant
Resignation of independent registered public
accounting firm
On August 8, 2017, PricewaterhouseCoopers LLP
("PwC") resigned as the independent registered public
accounting firm for The Asia Tigers Fund, Inc. (the
"Fund").
The reports of PwC on the Fund's financial statements as
of and for the fiscal years ended October 31, 2016 and
October 31, 2015 did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified
as to uncertainties, audit scope or accounting principles.
During the Fund's fiscal years ended October 31, 2016
and October 31, 2015 and the subsequent interim period
through August 8, 2017, there were no disagreements
between the Fund and PwC on any matter of accounting
principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of PwC, would have caused it
to make reference to the subject matter of the
disagreements in its reports on the financial statements
of the Fund for such years.
During the Fund's fiscal years ended October 31, 2016
and October 31, 2015 and the subsequent interim period
through August 8, 2017, there were no "reportable
events" (as defined in Item 304(a)(1)(v) of Regulation S-
K under the Securities Exchange Act of 1934, as
amended (the "Exchange Act")).
The Fund has provided PwC with a copy of the foregoing
disclosures and has requested that PwC furnish it with a
letter addressed to the Securities and Exchange
Commission stating whether it agrees with the
statements made by the Fund set forth above. A copy of
PwC's letter dated December 29, 2017 is filed as an
exhibit to this Form N-SAR.