- annual renewal of practising certificates
- annual renewal of CPA Firm, Corporate Practice and PIE Auditor registrations; and
- application for registration as a Registered PIE Auditor.
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Under the Accounting and Financial Reporting Council Ordinance (Cap. 588), only a certified public accountant (practising) (“CPA (practising)”), a CPA firm or a corporate practice registered with the Accounting and Financial Reporting Council can hold an appointment or render a service, whether paid or unpaid, as an auditor of a company under the Companies Ordinance (Cap. 622) or accounts for the purposes of any other Ordinance.
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