Overview
Under the Accounting and Financial Reporting Council Ordinance (Cap. 588), the AFRC is responsible for the following registration functions:
- Issuance of Practising Certificates
- Registration of Firm Names and Firms
- Registration of Corporate Practices
- Registration of local auditors as public interest entity (PIE) auditors
- Recognition of overseas auditors as PIE auditors
Policy, Registration and Oversight Department is being delegated with these responsibilities.
The details of certified public accountants (CPAs) holding practising certificates, CPA firms, corporate practices, registered PIE auditors and recognized PIE auditors are contained in their respective registers maintained by the AFRC when registration takes effect:
- Register of CPAs (practising) – Find a CPA (practising)
- Registers of CPA firms and corporate practices – Find a CPA firm/corporate practice
- Register of registered PIE auditors – Find a registered PIE auditor
- Register of recognized PIE auditors – Find a recognized PIE auditor
For Practising Certificates, CPA Firms and Corporate Practices
A practising certificate holder (i.e. CPA (practising)), a CPA firm or a corporate practice may apply to the AFRC for renewal of its registration. The AFRC will generally accept renewal applications for practising certificates, CPA firms and corporate practices from 1 November of each year. The renewal applications must be submitted online on or before 15 December of each year through the AFRC's Online Application System, which can be accessed by signing in to "MyAccount". The AFRC will email a notice for renewal of registration to the existing CPAs (practising), CPA firms and corporate practices on or before the commencement of the renewal period. A sample online renewal application form is available HERE for reference.
For Local PIE Auditors
A local PIE auditor (i.e. a registered PIE auditor) may apply to the AFRC for renewal of its registration between 1 October and 16 November (both dates inclusive) of each year. The renewal application must be submitted online through the AFRC's Online Application System, which can be accessed by signing in to "MyAccount". The AFRC will email a notice for renewal of registration to the existing local PIE auditors on or before the commencement of the renewal period. A sample online renewal application form is available HERE for reference.
For Overseas PIE Auditors
An overseas entity intending to retain an overseas PIE auditor (i.e. a recognized PIE auditor) to carry out a PIE engagement in the following year is required to apply to the AFRC for renewal of its recognition between 1 October and 16 November (both dates inclusive) of each year. The renewal application must be submitted to the AFRC by post. The AFRC will email a notice for renewal of recognition to the existing overseas entities and their overseas PIE auditors on or before the commencement of the renewal period. Renewal application forms are available HERE.
If you have any questions relating to our registration and recognition functions, please refer to the Frequently Asked Questions or contact us by:
Email (Registration): [email protected]
Email (Recognition): [email protected]
Tel: (852) 3586 7800
Fax: (852) 2810 6320
Office hours: Monday to Friday 8:30 a.m. to 5:30 p.m.
