How do I check that my auditor is properly registered in Hong Kong?

Quick checks

1. Ask for the practising certificate number of the CPA who will sign. IRD's profits tax return form asks for it (Item 7.1.2), and notes that it is usually shown on the auditor's report.
2. Look the firm up on AFRC's public registers. The Companies Registry's FAQ points to the AFRC registers of practising certificate holders and practice units as the place to check.
3. Confirm the entity named on the engagement letter is the registered practice unit, not a trading name of a non-registered service company.
4. Check the report itself. It should be signed in the firm's name by a CPA (practising), with the date and address.

Warning signs

• A price far below what other firms quote, with promises of "no questions asked".
• No practising certificate number offered.
• An audit report signed by someone who is not a CPA (practising).
• A firm that refuses to meet or lets you sign blank documents.

Why it matters An audit by a person who is not eligible does not meet s.393 of the Companies Ordinance, and IRD asks on the return whether a Hong Kong practice unit audited the accounts. The company, not just the auditor, can be left with a problem.

If you suspect misconduct, AFRC investigates complaints about practice units and CPAs.