Issuance of Practising Certificates

Under the Accounting and Financial Reporting Council Ordinance (Cap. 588) (the AFRCO), the AFRC is empowered to issue practising certificates to certified public accountants registered with the Hong Kong Institute of Certified Public Accountants (CPAs) under Division 1 of Part 2A of the AFRCO.

Only a CPA (practising), a CPA firm or a corporate practice registered with the AFRC can hold an appointment or render a service, whether paid or unpaid, as an auditor of a company under the Companies Ordinance (Cap. 622) or accounts for the purposes of any other Ordinance.

A CPA intending to perform statutory audits in Hong Kong is required to obtain a practising certificate from the AFRC.

Application for the first time issuance of a practising certificate and its annual renewal application must be made through the AFRC Online Registration System, which can be accessed here.

Please refer to the following documents for more details on the application process.

Documents	Details
Guide	The Guideline outlines the criteria and procedures for a new or renewal application, and related procedures for complying with the ongoing notification requirements.
Fee Schedule	The Fee Schedule sets out the fees for the issuance of a practising certificate and annual renewal.
Frequently Asked Questions	The Frequently Asked Questions provided answers to frequently asked questions.
Policy Statement	The Policy Statement provides an overview of the legal regime.

Quick Links

The AFRC Online Registration System (My Account)