Financial Reporting Review Panel

Members of the FRRP are appointed by the Financial Secretary under the delegated authority of the Chief Executive of the Government of the Hong Kong Special Administrative Region.

The Financial Reporting Review Committee (FRRC)
When the Accounting and Financial Reporting Council (AFRC) decides to conduct an enquiry into a non-compliance with financial reporting requirements on the part of a listed entity, it may appoint a FRRC consisting of a Panel Convenor as the Chairman and at least four other members of the FRRP to conduct the enquiry. The FRRC may, with the powers vested in it under section 43 of the Accounting and Financial Reporting Council Ordinance, require relevant persons to produce records and documents and provide information and explanation for the purpose of the enquiries.