Registration of Local Auditors as PIE Auditors

Under the Accounting and Financial Reporting Council Ordinance (Cap. 588) (the AFRCO), the AFRC is empowered to register practice units in Hong Kong (i.e. a CPA (practising), CPA firm or corporate practice) as registered PIE auditors under Division 2 of Part 3 of the AFRCO.

A practice unit intending to undertake (i.e. accept an appointment for carrying out) or carry out any PIE engagement, or to hold out as a registered PIE auditor, is required to be registered as a registered PIE auditor.

Application for registration as a registered PIE Auditor and its annual renewal must be made through the AFRC’s Online Application System, which can be accessed by signing in to “MyAccount”.

Please refer to the following documents for more details on the application process.

Documents	Details
Guide	The Guideline outlines the criteria and procedures for a new or renewal application, and related procedures for complying with the ongoing notification requirements.
Submission Deadline	The Submission Deadline details the submission deadlines of new applications, as well as expected processing time for each batch of applications.
Fee Schedule	The Fee Schedule sets out the fees for the registration of a PIE auditor and annual renewal.
Forms	The Forms set out the information, confirmations and undertakings required from applicants.
Frequently Asked Questions	The Frequently Asked Questions provided answers to frequently asked questions.
Policy Statement	The Policy Statement provides an overview of the legal regime.
Outline of Process	The Outline of Process provides a brief outline of the application and notification process.

Quick Links

Online Application System (MyAccount)