- 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
Registration of Local Auditors as PIE Auditors
Under the Accounting and Financial Reporting Council Ordinance (Cap. 588) (the AFRCO), the AFRC is empowered to register practice units in Hong Kong (i.e. a CPA (practising), CPA firm or corporate practice) as registered PIE auditors under Division 2 of Part 3 of the AFRCO.
A practice unit intending to undertake (i.e. accept an appointment for carrying out) or carry out any PIE engagement, or to hold out as a registered PIE auditor, is required to be registered as a registered PIE auditor.
Application for registration as a registered PIE Auditor and its annual renewal must be made through the AFRC’s Online Application System, which can be accessed by signing in to “MyAccount”.
Please refer to the following documents for more details on the application process.
|Guide||The Guideline outlines the criteria and procedures for a new or renewal application, and related procedures for complying with the ongoing notification requirements.|
|Submission Deadline||The Submission Deadline details the submission deadlines of new applications, as well as expected processing time for each batch of applications.|
|Fee Schedule||The Fee Schedule sets out the fees for the registration of a PIE auditor and annual renewal.|
|Forms||The Forms set out the information, confirmations and undertakings required from applicants.|
|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.|
|Outline of Process||The Outline of Process provides a brief outline of the application and notification process.|