- 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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Find a Recognized PIE auditor
Under the Accounting and Financial Reporting Council Ordinance (Cap. 588), an overseas auditor (not including a Mainland China auditor) intending to carry out a public interest entity (“PIE”) engagement for an overseas entity is required to be recognized by the Accounting and Financial Reporting Council (“AFRC”) as a recognized PIE auditor. It is an offence for an overseas auditor to undertake (i.e. accept an appointment for carrying out) or carry out any PIE engagement, or to hold out as a recognized PIE auditor, without being recognized as a recognized PIE auditor.
A Mainland China auditor who has been endorsed as being qualified to act as the auditor for a corporation incorporated in Mainland China and listed in Hong Kong under the mutual recognition agreement between Mainland China and Hong Kong SAR, is recognized by the AFRC as a recognized PIE auditor.