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Reports on any suspected fraud, unlawful acts and malpractices concerning the Institute's operations and staff members can be made in writing by completing the report template and email to or by post marked "Strictly Confidential" and addressed to HKICPA Chairman of the Audit Committee, 37/F, Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong.

Once submitted, the report becomes confidential and will be considered independently.

The Institute will endeavour to inquire into reports with sufficient information to follow up. The time for investigation varies depending on the nature and complexity of the report. The complainants will be advised of the outcome of the investigation as soon as possible.