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1、 Global Developments in Audit Regulation:Key Insights for Hong Kong November,2025 Policy,Registration and Oversight About the Accounting and Financial Reporting Council The Accounting and Financial Reporting Council(AFRC)is an independent body established under the Accounting and Financial Reporting

2、 Council Ordinance.As an independent regulator,AFRC spearheads and leads the accounting profession to constantly raise the level of quality of professional accountants,and thus protects the public interest,and promotes the healthy development of the accounting profession.For more information about t

3、he statutory functions of the AFRC,please visit www.afrc.org.hk.Table of Contents Executive Summary.4 Section A:Introduction.12 Section B:Regulatory remit.14 Section C:Registration.17 Section D:Inspection.24 Section E:Enforcement.30 Section F:Strategic priorities.36 Glossary.41 4 Executive Summary E

4、xecutive Summary 1.The Accounting and Financial Reporting Council(AFRC),formerly known as the Financial Reporting Council(FRC),became a full-fledged independent audit regulator following two regulatory reforms:a.In 2019,we were vested with statutory powers of inspection,investigation,and discipline

5、over public interest entity(PIE)auditors,as well as recognition of non-Hong Kong auditors of listed entities.b.In 2022,our remit was expanded to include the registration of PIE auditors and accounting practice units,as well as the inspection,investigation and discipline functions in relation to the

6、accounting profession.2.Since the reforms,we have strengthened our regulatory framework and practices.Our PIE auditor registration regime has been updated to focus on firmwide quality management and resourcing.Our risk-based inspection programme has been refined to ensure our oversight remains targe