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FRC launches new Whistleblowing Policy
The FRC has a dedicated Whistleblowing webpage with a form for submission of Whistleblower reports about potential wrongdoing or misconduct in financial reporting or audits of listed entities. Mr Marek Grabowski, CEO of FRC said, “Whistleblowers are typically individuals with an insider’s view of listed entities or their auditors.
Investigation and Compliance Committee
With decades of experience in Chinese Mainland and Hong Kong, her background includes auditing, talent development and business transformation. ... She was a member of the Auditing & Assurance Standards Committee of the Hong Kong Institute of Certified Public Accountants, a member of Board of Review (Inland Revenue Ordinance, Hong Kong), and a Specialist of Hong Kong Council for Accreditation of Academic & Vocational Qualifications (HKCAAVQ). ... With over 35 years of audit and assurance experience, he was a member of the Financial Reporting Review Panel (FRRP) between July 2018 and July 2024.
Complaints
Practice units registered with the AFRC (practice units) (shown in the AFRC’s registers of certified public accountants (Practising) (CPAs (Practising)), CPA firms/corporate practices , and registered PIE auditors ) Overseas auditors recognized by the AFRC to perform a public interest entity engagement ( recognized PIE auditors ) shown in the AFRC’s register CPAs registered with the Hong Kong Institute of Certified Public Accountants shown in the HKICPA Membership List Possible misconduct Examples of misconduct include: audit deficiency non-compliance with a professional standard, such as standard on professional ethics, accounting standard, auditing standard falsification of a document incorrect statement made in respect of a document negligence in the conduct of the person’s profession Hong Kong listed entities Non-compliance with accounting standards or other requirements (e.g.
CPA (practising)
CPA (practising) Issuance of practising certificates A CPA intending to perform statutory audits in Hong Kong is required to obtain a practising certificate from the AFRC.
Paralegal
Previous exposure in litigation or regulatory matters, and candidates with accounting and/or auditing knowledge, would be highly regarded.
AFRC Reaffirms Commitment to Integrity in Response to Allegations Against Accountants
FRC and ICAC joint operation against suspected misconduct and bribery , 22 November 2021. 2. Four audit staff charged by HK ICAC for alleged conspiracy to defraud over listing of Macao construction firm by false accounting , 6 May 2025.
AFRC welcomes the Government’s 2026-27 Budget
Enhancing financial transparency and integrity in audit and accounting builds trust in our capital markets.
Investigation and Compliance
For an understanding of the legal framework under the AFRCO and the investigation function of the AFRC, please refer to the details set out in the following policy statements: Investigation Policy Statement for PIE Auditors, Non-PIE Auditors and Registered Responsible Persons Investigation Policy Statement for Professional Persons Investigation Policy Statement (in relation to audits or the preparation of specified reports completed for listed entities before 1 October 2019) Enquiry Policy Statement for Listed Entities Complaints Learn how your complaints support our regulatory oversight Whistleblowing Gain insight into our whistleblowing mechanism and its role Bogus CPA Understand our actions against "bogus CPAs" to protect the profession Investigations Learn more about the investigation process for PIE Auditors and Non-PIE Auditors, including their registered responsible persons, and professional persons Enquiries Gain insight into our enquiries into listed entities' reporting compliance Financial Statements Review Programme Understand our programme for monitoring listed entities' financial statements