Complaints involving financial reporting and auditing matters may be dealt with by the AFRC to ensure protection of the public interest. Please provide documents and explanations to support your allegations. Clear, concise information about the relevant events, individuals who were involved, and dates will assist us in assessing the matter. If you are unable to provide relevant information, the AFRC may not have sufficient grounds to pursue your complaint.

The more details and support you provide to the AFRC, the greater the usefulness of the information. 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.