Consultations and Studies

We proactively engage with our key stakeholders to facilitate communication in a way that promotes awareness and understanding of the latest developments and implementation of our policies and processes in a transparent manner.

For appropriate matters, we formally consult the public, users of financial statements and the accounting profession to explain our regulatory principles and proposals and solicit their views so that we may take into consideration the interest of key stakeholders. This ensures that our proposals serve the expectation of the public and improves public confidence in the regulation of the accounting profession.

Our consultation and studies are listed below.

Consultation on the Proposed Regulatory Framework for Sustainability Assurance in Hong Kong

Consultation Conclusions in relation to FRC’s / AFRC’s Disciplinary Process and Sanctions Approach

Engagement and Consultation on FRC’s / AFRC’s Regulatory Regime (English version only)

Consultation Paper in relation to FRC’s / AFRC’s Disciplinary Process and Sanctions Approach

Comparative Study on Audit Oversight Functions

Consultation paper: Proposal to improve the regulatory regime for listed entity auditors