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AFRC welcomes the Chief Executive’s 2024 Policy Address

To support the Hong Kong SAR Government’s initiatives, we will continue to focus on upholding the quality of corporate reporting, including the reliability of sustainability information through independent assurance, to contribute to Hong Kong's development as a global green finance hub.”

Manager

Experience in policy research and sustainability assurance is an advantage.

AFRC reminds auditors of the importance of audit documentation integrity

Collectively, audit documentation integrity contributes toward promoting a sustainable development of the accounting profession.”

Reports

Reports Policy and Governance Reminder to PIE auditors: Be Prepared for Undertaking PIE Engagements Audit Quality Management System 28 June 2024 Policy and Governance Setting and Reinforcing Tone at the Top to Achieve Quality Audits Audit Corporate Governance Quality Management System 27 June 2024 Policy and Governance Roundtable Discussion on Audit Quality and Climate-integrated Audits in Hong Kong Audit Auditor Changes Corporate Governance Financial Reporting Sustainability Assurance 13 June 2024 Policy and Governance The Importance of Audit Documentation Integrity Audit Quality Management System 29 May 2024 Policy and Governance Report on the Analysis of the Public Interest Entity Audit Market in Hong Kong Audit Corporate Governance Financial Reporting Quality Management System Technology 27 March 2024 Policy and Governance Continuing Professional Development as a Key to Improving Audit Quality in Hong Kong Audit 8 January 2024 Inspection Audit Focus: 2023 Financial Year-end Audit Reminder Audit Corporate Governance Quality Management System 22 December 2023 Inspection Inspection Insights Audit Quality Management System 30 November 2023 Oversight 2023 Oversight Report on HKICPA’s Performance of Specified Functions Audit Financial Reporting 20 November 2023 Policy and Governance AFRC Addresses Concerns Surrounding Auditor Changes Audit Auditor Changes 28 September 2023 Investigation and Compliance 2023 Annual Investigation and Compliance Report Audit Financial Reporting 4 September 2023 Inspection Audit Focus: Effective Planning - The Key to High-Quality Audits Audit Corporate Governance 31 July 2023

AFRC issues 2023 Oversight Report on HKICPA’s Performance of Specified Functions

As the independent oversight body of the HKICPA, the AFRC has confidence that the HKICPA will make progress in the respective areas towards the overarching objective of propelling the sustainable development of the profession."

AFRC Issues 2025–26 Annual Report

During the reporting period, the AFRC issued 16 publications and held 102 stakeholder engagement activities, reaching more than 37,000 stakeholders, and provided insights and guidance on regulatory compliance, audit quality, corporate governance, AI innovation, and sustainability. The AFRC continued to strengthen its organisational capabilities by fostering talent development, enhancing digital and operational workflows, and improving internal processes to drive greater organisational effectiveness and regulatory efficiency.

Associate Director

Experience in policy research and sustainability assurance is an advantage.

FRC welcomes the passage of the Financial Reporting Council (Amendment) Bill 2021

I am confident that the FRC will be ready to take on the additional functions and challenges with a view to promoting a market that is good and fit for long-term sustainable development, thereby strengthening Hong Kong’s position as an international financial centre.”

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