Non-Hong Kong PIE Auditor

Chinese Mainland auditors

• An auditor who has been endorsed as being qualified to act as the auditor for a corporation incorporated in Chinese Mainland and listed in Hong Kong under the mutual recognition agreement between Chinese Mainland and the Hong Kong SAR (the Mutual Recognition Agreement), will be recognised as a PIE auditor without a recognition application being made to the AFRC.

   

• The recognition is valid as long as the Mutual Recognition Agreement is in force and the endorsement under the Mutual Recognition Agreement has not been withdrawn. The auditor may carry out any PIE engagements for a corporation incorporated in Chinese Mainland and listed in Hong Kong and must carry them out in accordance with the China Accounting Standards for Business Enterprises or the Mainland Auditing Standards.

   

• However, if there is a change in full name, business address, telephone number and/or electronic mail address of a recognized PIE auditor in Chinese Mainland, the auditor must, within 14 days after the day on which the change takes place, inform the AFRC of the change.

See below for the latest updates on recognised Chinese Mainland PIE auditors

• AFRC Recognises Two Additional Chinese Mainland Audit Firms for H-share Audits.

Other non-Hong Kong auditors

• An application for recognition of a non-Hong Kong auditor should be made by the non-Hong Kong entity intending to appoint a non-Hong Kong auditor to carry out its PIE engagement. The non-Hong Kong entity is also responsible for coordinating with the proposed non-Hong Kong auditor for the submission of recognition application.

Click here to find recognized PIE auditors.