Access to information
The AFRC is committed to openness and transparency in all of its activities. The AFRC will provide information relating to its policies, decisions and other matters falling within its area of responsibility, except for information which is subject to the preservation of secrecy provisions under the AFRC Ordinance (AFRCO) and/or listed out under the “Confidential information” section below. Nothing in this statement of policy affects any legal restrictions on access to information whether they are statutory prohibitions, obligations arising under the common law or international agreements which apply to Hong Kong.
Apart from information on the website, hard copies of AFRC annual reports are available at the AFRC’s office (while stock lasts).For access to other information, please forward your request to the Administration Manager of the AFRC.
Procedures and charges
Requests for information held by the AFRC may be made in an application form obtainable from the AFRC’s office. The application form may also be downloaded here.
Email address firstname.lastname@example.org
Fax number (852) 2810 6320
Mailing Address ‘Administration Manager’ Accounting and Financial Reporting Council, 10/F, Two Taikoo Place, 979 King's Road, Quarry Bay, Hong Kong
Where possible, information will be made available within five working days after the receipt of a request. If that is not possible, the applicant will be informed within five working days of the time at which the information can be made available. If a request is to be declined, the AFRC will inform the applicant and give an explanation within the above time frame.
All information related to complaints, investigations and enquiries will not be disclosed. Upon completion of an investigation and enquiry, the AFRC may decide to publish the investigation or enquiry report or any part of it, if appropriate.
The AFRC may refuse to disclose the following:
(a) Information whose disclosure would constitute a contravention of any law which applies in Hong Kong
(b) Papers for and records of discussions at any internal meeting of the AFRC
(c) Information provided by a third party
(d) Information which will soon be published
(e) Information which would harm or prejudice the management and operations of the AFRC, where “harm” and “prejudice” include both actual harm and prejudice and the risk or reasonable expectation of harm and prejudice, in which case the AFRC will consider whether the public interest in the disclosure of the information outweighs any harm or prejudice which could result
(f) Information the disclosure of which could lead to improper gain or advantage
(g) Information which could only be made available by unreasonable diversion of the AFRC’s resources
Any person who believes that the AFRC has failed to comply with this Access to Information Policy may request the AFRC to review the situation or complain to the Ombudsman.
For enquiries, please contact the Administration Manager of the AFRC at (852) 2810 6321.