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PIE Auditor

The Financial Reporting Council (Amendment) Ordinance 2019 will come 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”) will assume 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”) will be 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) (amendment to take effect on 1 October 2019).

 

Communication to practice units of HKICPA on 27 August 2019.

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