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Apply and support the implementation of robust auditor registration frameworks to uphold professional integrity and public trust.

Maintaining the Quality of Cross-Border Audit Services

Notwithstanding the seriousness of this anomalous incident and its potential regulatory implications for the group’s auditors, the accounting profession of Hong Kong remains credible and well-equipped to provide a sufficient supply of high-quality audit services that our capital markets require.

FRC Welcomes the Gazettal of the Commencement Notice of Financial Reporting Council (Amendment) Ordinance 2019

Dr Kelvin Wong, Chairman of the FRC, remarked, “We are delighted that the Amendment Ordinance will take effect on 1 October 2019, charting the beginning of an independent auditor regulatory regime which is in the best interest of Hong Kong.

AFRC x Cyberport: AI Applications for the Accounting & Audit Profession

Play Video AMC AMC demonstrated how AI can support auditors in risk assessment processes, including Financial Statement Line Item (FSLI) mapping, materiality calculations, and preliminary analytical reviews, thereby enhancing the efficiency and overall quality of audit planning. By enabling auditors to raise the bar of work quality through its patented Cascade-Driven Planning methodology and customisable iWorking Papers, AMC Insight combines intuitive design with avant-garde solutions that significantly boost audit efficiency. Through data-driven insights and structured workflows, the solution further supports auditors in exercising professional judgment, while strengthening reliability, consistency, and governance throughout the audit process.

Complaint Form

Please use this form to file a complaint if you think there is; misconduct (see Q8 to Q11 in FAQ for definitions of "misconduct") of a certified public accountant (CPA) registered with the Hong Kong Institute of Certified Public Accountants, practice unit (practice unit) registered with the Accounting and Financial Reporting Council (including a practising certificate holder practising in his own name, corporate practice or CPA firm) or overseas auditor recognised by the AFRC to perform a public interest entity engagement (recognised PIE auditor) ; or non-compliance with relevant financial reporting standards in a listed entity’s financial report.

FAQs - Corporate Practice

The notification should be accompanied with the following supporting documents: a certified copy of the stamped “Bought and Sold Note” and “Instrument of Transfer” concerning any share transfer (as may be applicable); a certified copy of the following forms submitted to the Companies Registry (as may be applicable): Form ND2A – Notice of Change of Company Secretary and Director (Appointment / Cessation); Form ND4 – Notice of Resignation of Company Secretary and Director; and Form NSC1 – Return of Allotments; 7.

FRC establishes Sustainability and Climate Task Force

The SCATF is composed of a diverse group of top-notch experts representing key stakeholders from institutional investors, industry associations, professional institutions, listed entities and auditing professionals: Dr Christine CHOW (Convenor) Ms Nancy TSE Ms Grace HUI Ms Melissa BROWN Ms Ashley KHOO Mr Fox CHU Mr Jamie Allen Ms Sammie LEUNG Mr Pat WOO Mr Marek Grabowski, CEO of the FRC, said, “As an internationally-aligned independent auditor regulator, the FRC strives to enhance the quality of financial reporting, which increasingly takes into account ESG factors in recent years.

SFC and AFRC join forces to combat misconduct by listed issuers

It also sets out the conduct standards and practices that listed issuers, their directors, audit committees and auditors should adhere to in relation to loans and similar arrangements.

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