CPAs holding Practising Certificates, CPA Firms and Corporate Practices can log in to the AFRC’s Online Application System for:
- 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.
Find an Auditor
Details of Engagement Partner (EP)
PIE Auditor Name:
Cheng & Cheng Limited
PIE Auditor Registration Number:
M0035
Engagement Partner (EP) Name:
LAM, Hok Nin, Sammy
Practising Certification Number:
P02975
Conditions imposed, if any:
Nil
Record of the sanctions imposed by the AFRC within the last 5 years, if any:
Nil
Record of the disciplinary order issued by the Disciplinary Committee of the Hong Kong Institute of Certified Public Accountants ("HKICPA") within the last 5 years, if any:
Nil
Definition of Responsible Persons:
EP
Engagement Partner of a Registered PIE Auditor means a partner or other person authorized by the auditor to be responsible for the PIE engagements carried out by the auditor.
EQCR
Engagement Quality Control Reviewer of a Registered PIE Auditor means a person authorized by the auditor to oversee the engagement quality control reviews carried out in relation to the PIE engagements carried out by the auditor.
QCSRP
Quality Control System Responsible Person of a Registered PIE Auditor means a person authorized by the auditor to be responsible for the quality control system of the auditor.
