FAQs - Complaints

The AFRC acts in the public interest and for the benefit of the public as a whole. We do not act for the benefit of individual complainants.

The AFRC focuses on:

• Whether the subject of the complaint has committed any misconduct and non-compliance under the AFRCO or breached any laws and regulations administered by the AFRC;  
• Whether the nature and seriousness of the subject matter of the complaint require the AFRC’s interference such that the public interest is served; and
• Whether there is regulatory concern that requires follow-up action on the part of the AFRC. 

The AFRC is not in a position to:

• Handle matters that are outside its remit of regulating the accounting profession in Hong Kong;
• Intervene in service quality issues, commercial disputes, private civil and employment matters or criminal matters;
• Act as your financial or legal adviser;
• Get your money back or provide compensation for any monetary loss suffered; and
• Start a formal investigation if the legal threshold under the AFRCO is not met. 

You can file a complaint with the AFRC if the alleged subject matter falls within the remit of the AFRC. You are expected to provide documents, supporting information and/or evidence of the suspected misconduct of an auditor or a practice unit or non-compliance with an accounting requirement in a financial report of a listed entity. We will contact you to follow up on cases according to the information provided. 

To enable the AFRC to handle your complaint efficiently, you are required to complete our online Complaint Form. You may download the Complaint Form in PDF format, complete and submit it to us by email or by post.  

To avoid delays, you are encouraged to complete all sections of the complaint form as thoroughly and accurately as possible and return it to the AFRC, together with all relevant information and documents through online submission or by email or post. If you provide contact details, the AFRC may contact you to obtain further information. 
 

Yes, the AFRC accepts anonymous complaints. A complaint will be treated as an anonymous complaint if the name and contact details of the complainant are not provided in the Complaint Form.

While anonymous submissions are accepted, you are encouraged to provide your name and contact information. The additional detail enables the AFRC to gather more detailed and accurate information, facilitating effective follow-up and efficient handling of your complaint.
 

Information provided in relation to a complaint (including but not limited to your personal data) will be used for the purposes stated in the complaint form.  

Normally, the AFRC will not disclose your complaint and your personal information without your consent or a legal obligation to do so. However, under the AFRCO and the Personal Data (Privacy) Ordinance (Cap 486), the AFRC may, under certain circumstances, need to disclose your complaint or your personal information to other parties without your consent. Please refer to the AFRC’s Privacy Policy. It is recommended that you read it before making a complaint to the AFRC. 
 

Upon receipt of your complaint, the AFRC will issue an acknowledgement if you have given us your contact details. If needed, the AFRC may contact you for clarification and/or further information.  

After the AFRC takes up a complaint, we will review all relevant information available. Generally, we will assess whether the complaint falls within our remit. If the matter falls outside the remit of the AFRC’s functions but may be within the purview of another authority/regulator, the complainant is advised to report the matter to the relevant authority(ies)/regulator(s) directly.

The following factors will assist the AFRC when assessing complaints received:- 

• Clear, concise explanation of the allegations
• Matters involving misconduct or non-compliance with a material impact
• Allegations that are substantiated by sufficient, appropriate evidence

After a preliminary assessment of the complaint, we will decide how to proceed with the matter. This may include initiation of an investigation and/or enquiry or no further action.

Please note that not every complaint will lead to an investigation and/or enquiry. An investigation and/or enquiry will only be initiated when the available evidence meets the statutory threshold under the AFRCO. 

The AFRC will not handle complaints that are frivolous, vexatious, misconceived or not made in good faith, or the subject matter of the complaint is of insignificant public interest or trivial, e.g. mathematical errors, typographical or grammatical mistakes, and/or presentation issues with minimal financial impact on the financial statements.

Dealing with unreasonable, persistent, or repetitive complaints can strain our resources. Therefore, the AFRC may limit or stop communicating with complainants we consider unreasonable, persistent, repetitive, or vexatious. 
 

You will be notified in writing if further action will not be taken on matters in your complaint that do not demonstrate material wrongdoing.

If the AFRC investigates your concerns, you will not receive updates or outcomes.  The AFRC will not share specific details or information collected during the handling of your complaint due to the legal requirements regarding the confidentiality of our work. This is to ensure fairness and due process. This approach enables us to preserve the integrity of our process and protect the persons involved against unfounded accusations.

The results of investigations into misconduct by CPAs, practice units, and/or recognised PIE auditors will be made public if disciplinary actions are taken. The results of our enquiries involving non-compliance by a listed entity will be released to the public after all related matters have been concluded. 

To avoid any misunderstanding or delays in processing your complaint, the AFRC requires you to fill out the Complaint Form to ensure the accuracy of information and encourages you to provide all supporting documents and evidence when you lodge your complaint.

If you wish to provide supplementary information for your complaint, you may write to the AFRC by email or post since written communication can provide a proper and clear record of our complaints handling. 

The AFRC’s assessment is made based on all information on hand, and its outcome is final. The AFRC will only consider a request for review of a complaint made with valid grounds (e.g. new substantial supporting information), and in such a case, you may set out such information to the AFRC in writing. The AFRC will review all relevant information provided by you. We will advise you of the outcome of our handling of your complaint in writing where appropriate.

Not all complaints will result in the AFRC taking enforcement actions. In any event, our assessment will not affect your legal rights, and you can, if you wish, pursue your complaint further through other avenues, such as civil proceedings.

If a complainant persists in pursuing his/her complaint after being notified of the AFRC’s assessment outcome but without providing any new and relevant supporting information/evidence, the AFRC may not respond to further correspondence from the complainant on the matter. The AFRC will give advance notification to the complainant in writing of such an arrangement and the reasons behind it. 
 

Auditors are responsible to the shareholders collectively and not to individual shareholders of a company. Therefore, an auditor is not responsible for responding to shareholders’ enquiries or providing audited financial statements or other financial information to shareholders upon request. You are advised to direct your requests to the appropriate parties, such as the company’s directors. 

Inquiries about the information in the financial statements of a legal entity, such as a private company, professional body, or IO of a building, should be directed to the party responsible for preparing the financial statements, such as the directors of a private company or professional body, the property management company, or the management committee of the IO. 

The AFRC does not provide assistance to resolve commercial or civil disputes. You are advised to discuss the matter with the appropriate parties, such as your accountant/auditor and/or your legal advisor. 

If the concerned company is a practice unit (i.e. CPA (practising), CPA firm, corporate practice or registered PIE auditor) or recognised PIE auditor (Regulatees), you may make a complaint to the AFRC about their possible misconduct.  For details and lists of Regulatees, please refer to the Complaint Guidelines.

The AFRC has no statutory power to pursue complaints against persons or companies which are not Regulatees.