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Hong Kong Accounting and Financial Reporting Council Official Practice Units Directory
Registered CPA Practice Units · Corporate Practices · Public Interest Entity (PIE) Auditors & Statutory Filing Retrieval
Directory: 812 CPA Corporate Practices
Statutory Basis: Laws of Hong Kong Statutory Ordinances
Statutory Basis: Accounting and Financial Reporting Council Ordinance (Cap. 588)Practice Forms: CPA (Practising) Firms / Corporate Practices / PIE AuditorsOfficial Filings: Form NAR1 Annual Returns / Form ND2A Directors AvailableRegulatory Oversight: Quality Inspections & Disciplinary OrdersInstitutional Certification: Practising CPA CTC Certified Copies Available
Official AFRC Register: 1,900+ registered CPA practice units, accounting firms, and PIE auditors under Cap. 588 AFRCO. Verify statutory auditing qualifications, practising certificates, disciplinary actions, CR filings, and CPA CTC certifications on 86hc.com.
Public directory displays the top 5 pages (120 entities). For full licensed register search or corporate penetrating due diligence, please use the search bar above or contact our compliance advisor.
STATUTORY ACCOUNTING REGULATION & AUDIT GUIDE
Hong Kong AFRC Registered Practice Units & Audit Due Diligence Guide
Authoritative statutory guidance grounded in the Accounting and Financial Reporting Council Ordinance (Cap. 588).
01.
Statutory Registration Status & Practice Unit Types (Sole Proprietorship, Firm & Corporate Practice)
Under Section 20AA of the Accounting and Financial Reporting Council Ordinance (Cap. 588), no person or company may issue statutory audit reports or describe themselves as a registered CPA practice unit without official AFRC registration. The AFRC regulates three practice structures: ① CPA (Practising) Firms; ② Corporate Practices (licensed auditing companies limited by shares); and ③ Public Interest Entity (PIE) Auditors (authorized to audit listed issuers). 86hc.com verifies practice registration numbers, firm standing, and certified signatories.
#Practising Certificate
#Managing Director
#Statutory Auditor
#Audit Signing
Pursuant to Cap. 588, all statutory audit reports required under Section 405 of the Companies Ordinance (Cap. 622) must be signed by a valid Hong Kong CPA (Practising) or registered Corporate Practice. 86hc.com verifies managing directors and authorized audit signatories to prevent fraudulent audit opinions.
Under Part 3B of Cap. 588, the AFRC exercises comprehensive enforcement powers: it conducts independent quality inspections and investigates professional misconduct, with authority to impose public censures, pecuniary fines up to HK$10,000,000, and permanent revocation of practice certificates. 86hc.com indexes AFRC enforcement decisions and sanction dockets.
04.
Companies Registry Official Document Retrieval (Form NAR1 / ND2A Director Filings)
#Company Search
#NAR1
#ND2A
#Annual Return
#CR Filings
#Corporate Practice
Corporate Practices operating as registered audit entities are officially registered with the Hong Kong Companies Registry. 86hc.com delivers 15–30 minute retrieval of official registry filings (Form NAR1, Form NNC1, Form ND2A) bearing official receipt timestamps and anti-counterfeiting barcodes.
05.
Inland Revenue Tax Filings, Bank Due Diligence & Practising CPA CTC Certification
Hong Kong companies submitting annual Profits Tax Returns (BIR51) to the Inland Revenue Department require audited financial statements prepared by a registered practice unit. 86hc.com coordinates with Hong Kong Practising CPAs to issue Certified True Copies (CTC) conforming to HKMA and international KYC guidelines.
Frequently Asked Questions (FAQ)
Common inquiries on AFRC practice unit registration, PIE auditor accreditation, Practising CPA signing validity, NAR1 filings, and CTC certification.
What is the Accounting and Financial Reporting Council (AFRC) in Hong Kong?
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The AFRC is the independent statutory regulator for the accounting profession in Hong Kong under Cap. 588. Since the 2022 regulatory reform, the AFRC directly handles the registration, inspection, investigation, and discipline of all CPA practice units and auditors.
Who is legally qualified to issue statutory audit reports for Hong Kong companies?
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Only registered CPA (Practising) individuals, firms, or registered Corporate Practices accredited by the AFRC can legally sign statutory auditor reports under the Companies Ordinance (Cap. 622).
How to verify if an accounting firm is an AFRC registered practice unit on 86hc.com?
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Search by firm name, 8-digit BRN, or AFRC registration number on 86hc.com to verify whether the entity is an active, recognized practice unit authorized to conduct audits.
What is a Public Interest Entity (PIE) Auditor under AFRC oversight?
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A PIE Auditor is a specialized registered CPA practice unit recognized under Cap. 588 to audit listed companies and collective investment schemes in Hong Kong, subject to enhanced quality oversight.
Can I retrieve official NAR1 Annual Returns and ND2A filings for a Corporate Practice audit firm?
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Yes. 86hc.com retrieves official Companies Registry filings (Form NAR1, Form NNC1, Form ND2A) within 15–30 minutes, complete with official receipt timestamps and ICRIS barcodes.
What penalties can the AFRC impose for audit failures or professional misconduct?
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Under Cap. 588 Part 3B, penalties include public reprimands, orders to pay financial penalties up to HK$10,000,000, suspension of practising certificates, and cancellation of firm registration.
What is a Practising CPA Certified True Copy (CTC) and when is it required?
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A CTC is a formal certification by a Hong Kong Practising CPA attesting that a document copy is an exact, unaltered reproduction of the official original. CTCs are universally required by Hong Kong banks for account opening and compliance reviews.
Need priority CPA firm filing inspection or Practising CPA CTC certification?
This entity is officially registered and licensed under Hong Kong statutory regulatory frameworks.
License/Reg No.-
Regulator-
Statutory Basis-
Entity Type-
Premises-
Registry Clarification:
This entity operates as a statutory partnership, sole proprietorship, or licensed premises. Its corporate documentation is governed by the Inland Revenue Business Registration Office rather than the Companies Registry. For full BR search or certified qualification dossier, please consult our compliance advisor.
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Corporate Due Diligence & Search
Official Filings · UBO Penetration · Litigation & Licences
Compliance DeliverablesHKSAR Official Filings · Full Historical Trail · Corporate Invoice
Our compliance specialist is retrieving verified statutory records directly from the HKSAR Companies Registry. The verified dossier and compliance invoice will be sent to your work email shortly.
CR Registry Document Retrieval
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