Registered PIE Auditors

Under the Financial Reporting Council ("FRC") Ordinance, a person wishing to perform a public interest entity (”PIE”) engagement is required to be registered with HKICPA as a Registered PIE Auditor (for local auditors) or recognized by FRC as a Recognized PIE Auditor (for overseas auditors). It is an offence for any person who is not a Registered or Recognized PIE Auditor to undertake or carry out any PIE engagement or to hold out as a Registered or Recognized PIE Auditor.