Publications
CPAs holding Practising Certificates, CPA Firms and Corporate Practices can log in to the AFRC’s Online Application System for:
- annual renewal of practising certificates
- annual renewal of CPA Firm, Corporate Practice and PIE Auditor registrations; and
- application for registration as a Registered PIE Auditor.
Inspection Reports
Overview of the Non-Public Interest Entity Audit Market in Hong Kong
Audit Focus: 2024 year-end audits
2023 Annual Inspection Report
Analysis of Listed Entities Suspended from Trading Due to Delay of Preliminary Annual Results Announcement
Audit Focus: 2023 Financial Year-end Audit Reminder
Inspection Insights
Audit Focus: Effective Planning - The Key to High-Quality Audits
2022 Annual Inspection Report
Follow-up open letter on auditor changes
Audit Focus: 2022 financial year-end audits reminders
2022 Interim Inspection Report
New and revised quality management standards follow-up survey on implementation progress by PIE Auditors
An External Auditor’s Guide to Performing Root Cause Analysis
Open letter regarding late auditor resignations
2021 Annual Inspection Report
New and revised quality management standards Survey on implementation progress by PIE Auditors
2021 Interim Inspection Report
2020 Annual Inspection Report
2020 Interim Inspection Report