Important
Notice
  • In light of the recent situation in Hong Kong, please login to the QP Learning Centre to check the noticeboard for the special arrangements for QP Workshops.
  •  

  • In considering the unforeseen circumstances in Hong Kong and safety issues these entail, the Institute has decided to call off the Cross-straits, Hong Kong and Macau Accounting Profession Conference 2019 which was scheduled to be held on 27-28 October 2019 at the Kowloon Shangri-la Hotel. We are closely monitoring and reviewing the situation and any further announcements about rescheduling the Conference will be made in due course.
close
spacer
search icon cross white
spacer bookmark cross
search icon
Search Tags

  Total: Bookmarks

 Bookmark(s) Click icon to add bookmark(s) to my profile

  •  Local Bookmark is Empty

 User Profile Bookmark(s)

  •  Profile is Empty
MENU
spacer
bookmark cross white
A
search icon cross white
search icon
Search Tags

  Total: Bookmarks

Click icon to add bookmark(s) to my profile

 Bookmark(s)

 User Profile Bookmark(s)

close

Forgot password / username Re-send activiation email Register an account

PIE Auditor

The Financial Reporting Council (Amendment) Ordinance 2019 came into operation on 1 October 2019.  A person wishing to perform a public interest entity (”PIE”) engagement is required to be registered as a PIE Auditor.

Under the new regime, the Financial Reporting Council (”FRC”) assumes full responsibility for the regulation of PIE Auditors, and has inspection, investigation and disciplinary functions with regard to PIE Auditors.

 

The Hong Kong Institute of Certified Public Accountants (”the Institute”/”HKICPA”) is responsible for registering, and setting continuing professional development requirements and standards on professional ethics, auditing and assurance for registered PIE Auditors (i.e. local PIE auditors), subject to oversight by the FRC.

Registration of PIE Auditors by HKICPA (i.e. local PIE auditors) and recognition of PIE Auditors by FRC (i.e. overseas PIE auditors) are governed by Part 3 of the Financial Reporting Council Ordinance(Cap. 588).

For the requirements and procedures for registration as Registered PIE Auditors, please read the Guide to Application for registration as PIE Auditor.

 

During the transitional period of 1 October – 31 December 2019, the Institute maintains the registers of Registered PIE Auditors (Provisional) and Recognized PIE Auditors (Provisional).  These are Registered/ Recognized PIE Auditors which have undertaken but not completed PIE engagements before 1 October 2019 and have notified HKICPA/ FRC respectively.  They will need to apply for formal registration/ recognition to HKICPA/ FRC by 16 November 2019.  Otherwise their registration/ recognition will expire on 31 December 2019.


 

gotop