- 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
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 is made by post while its annual renewal application 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 issuance of a practising certificate 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.|