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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).


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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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HKICPA and FRC sign a Statement of Protocol on arrangement for the oversight of PIE auditors

27 September 2019

(HONG KONG, 27 September 2019) Earlier today saw the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Financial Reporting Council (FRC) sign a Statement of Protocol on oversight arrangements.  


Guests attending the signing ceremony included Ms. Winnie Ng, JP, Deputy Secretary for Financial Services and the Treasury (Financial Services), Mr. Patrick Law, President of HKICPA and Dr. Kelvin Wong, Chairman of FRC.


Mr. Law said the HKICPA initiated discussions on developing a suitable regulatory model for the auditors of Hong Kong public interest entities (PIEs) many years ago. In 2006, the government, at the suggestion of the HKICPA, established the Financial Reporting Council to take up investigation of listed company audits. 


“Being an early advocate for an independent regulator of listed company auditors in Hong Kong, the HKICPA has worked very closely with the government and the FRC to ensure the model proposed is in line with international benchmarks and will be effective and fair,” said Mr. Law. “We are committed to working with the FRC to ensure the new regime is effective and reinforces the reputation of Hong Kong as an international capital market.”


Under the new regime for regulation of PIE auditors that will come into effect on 1 October 2019, the FRC will regulate auditors of listed entities through a registration and recognition mechanism, as well as through inspection, investigation and disciplinary sanctions. The HKICPA, on the other hand, will deal with applications for registration of PIE auditors; establish and maintain the register of PIE auditors. The HKICPA will also continue to carry out its responsibilities in setting continuing professional development requirements, and auditing and ethical standards for PIE auditors. In respect of these specific functions, the HKICPA’s performance will be overseen by the FRC. 


The HKICPA and the FRC have entered into this Statement of Protocol to clearly set out the new oversight arrangements. The Statement of Protocol can be found on the HKICPA website at