Investigations and Enquiries
- 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.
Policy and Oversight
Investigations & Enquiries
You may have acquired information about wrongdoing or misconduct as an employee working under a certified public accountant registered with the Hong Kong Institute of Certified Public Accountants, an auditor registered with or recognized by the Accounting and Financial Reporting Council (AFRC) or a listed entity, or through working with them, or from sources close to them.
If you have witnessed, or are aware of wrongdoing or misconduct in an area we regulate, you can report your concerns to us in confidence.
We understand that making a report to us about wrongdoing or misconduct of your employer or someone you know well is not an easy decision for you. We appreciate that you will be doing this for the public good and out of a sense of propriety.
Protecting your identity will be of the highest priority. You may choose to remain anonymous as many whistleblowers do. If you do share any personal information, we will keep it secure and we will not disclose any such information to outside parties unless we are legally obliged to do so.
We do not require you to provide complete proof of the suspected wrongdoing or misconduct. We appreciate any information you can provide, including where possible:
- The name and contact information of the listed entity and any audit firm or individual concerned;
- A description of the alleged misconduct or non-compliance: Please give us as much information as possible, especially if you have chosen to remain anonymous and have not
given us any contact details;
- Copies of any relevant documents or records supporting the allegations in your report; and
Your contact details (email, postal address or telephone), but only if you choose to do so. This is because sometimes we need to ask you more questions or clarify the information you have provided.
You may submit a whistleblowing report* in the following ways:
*Whistleblowers may remain anonymous.
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 contact our whistleblowing team using the contact methods above.