Whistleblowing Report

Please use this form to tell us about your concerns if you think there is

  • misconduct (see Q8 to Q11 in FAQ for definitions of "misconduct") of a certified public accountant (CPA) registered with the Hong Kong Institute of Certified Public Accountants, practice unit (practice unit) registered with the Accounting and Financial Reporting Council (AFRC) (including a practising certificate holder practising in his own name, corporate practice or CPA firm) or overseas auditor recognised by the AFRC to perform a public interest entity engagement (recognised PIE auditor) or

  • non-compliance with relevant financial reporting standards in a listed entity’s financial report.

     

We will consider every report we receive and protect your identity

We can also arrange to meet with you to discuss your concerns in person, but we will need some information from you including some contact details. Please provide your contact details in the space provided in this form.

Personal Information Collection Statement

  1. This Personal Information Collection Statement of the Accounting and Financial Reporting Council (AFRC) is made in accordance with the guidelines issued by the Office of the Privacy Commissioner for Personal Data pursuant to the Personal Data (Privacy) Ordinance (Cap. 486) (PDPO). It sets out the purposes for which your Personal Data, as defined by the PDPO, will be used following collection, what you are agreeing to with respect to the AFRC’s use of your Personal Data and your rights under the PDPO. 
     

Purpose of Collection of Personal Data

  1. The AFRC will use the Personal Data provided by you for one or more of the following purposes:
    1. to administer the Accounting and Financial Reporting Council Ordinance (Cap. 588) (AFRCO) and any rules, regulations, directions and guidelines made or promulgated under the AFRCO and to carry out its statutory functions as a financial regulator;
    2. to administer the Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615) (AMLO) including any rules, regulations, directions and guidelines made or promulgated under the AMLO and to carry out its statutory functions thereunder as a regulatory body in relation to professional persons;
    3. to process the complaint and/or whistleblowing report, as the case may be; and
    4. other purposes directly relating to any of the above or those permitted by law.
  2. Failure to provide the requested Personal Data may result in the AFRC being unable to perform its statutory functions under the AFRCO or the AMLO. Where you are required under the law to provide the information to the AFRC, you will be informed of the legal requirement and the consequences of your failure to provide the requested information.
     

Transfer of Personal Data

  1. Personal Data may be disclosed by the AFRC to financial regulators or other statutory bodies in Hong Kong (including the Hong Kong Exchanges and Clearing Limited, the Hong Kong Monetary Authority, the Hong Kong Institute of Certified Public Accountants, the Insurance Authority, the Securities and Futures Commission and the Mandatory Provident Fund Schemes Authority), law enforcement agencies (including the Hong Kong Police and the Independent Commission Against Corruption), the HKSAR Government or non-Hong Kong regulatory, government, professional or statutory bodies as required or permitted under the law or pursuant to any regulatory assistance arrangements between the AFRC and such other bodies.
  2. For the purposes of carrying out its statutory functions, the AFRC may disclose your Personal Data to the relevant courts, panels, tribunals and committees.
  3. Personal Data may be used, disclosed or transferred by the AFRC for any purpose related to the performance of its statutory functions.
     

Retention

  1. Personal Data provided to the AFRC will be retained for such period as may be necessary for the proper discharge of the AFRC’s functions.
     

Access and Correction of Personal Data

  1. You have the right to request access to and correction of your Personal Data in accordance with the provisions of the PDPO. Your right of access includes the right to request a copy of your Personal Data provided to the AFRC. Please note that all data access requests should be made using the form specified by the Privacy Commissioner for Personal Data which is accessible at "Data Access Request Form".
  2. When handling a data access or correction request, the AFRC will check the identity of the requestor to ensure that he/she is the person legally entitled to make the data access or correction request.
  3. A reasonable fee may be charged to offset our administrative and actual costs incurred in complying with your data access requests.
     

Enquiries

  1. Any requests for access to or correction of personal data held by us can be made to the Data Protection Officer of the AFRC in writing:

Data Protection Officer
Address: 10/F, Two Taikoo Place, 979 King's Road, Quarry Bay, Hong Kong
Email: [email protected]
Tel: +852 2810 6321
Fax: +852 2810 6320

  1. A copy of the Privacy Policy Statement adopted by the AFRC is available on the AFRC website at www.afrc.org.hk/.

Acknowledgement

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