Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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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.


 

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