How to Choose an Auditor in Hong Kong: An Evidence Checklist

Start with the Hong Kong audit firm directory and make a short list. Then check the proposed practice in the official register and send each candidate the same written scope request. This gives your finance team a decision record based on current evidence instead of a brand tier or an unsupported fee range.

Match the proposed practice to the AFRC register

The Accounting and Financial Reporting Council’s CPA firm page says a CPA (practising), CPA firm, or corporate practice registered with the AFRC can hold an appointment as auditor under the Companies Ordinance. The Companies Registry’s section 393 FAQ describes those practice types under the term “practice unit.”

Use the name of the practice that would accept the appointment. A group brand, referral partner, or service company may differ from the name on the engagement letter.

Record these items for each candidate:

• exact name shown on the proposal;
• practice type and name shown in the AFRC search;
• date of the search;
• any difference that the candidate needs to explain in writing.

Save the result with the proposal. The register check establishes the practice identity and registration position shown at the time of your search. It does not measure service quality or rank firms.

Decide whether the PIE auditor register applies

The engagement type determines the next register check. The AFRC says a practice unit that intends to accept or carry out a public interest entity engagement needs registration as a local PIE auditor. The same page links to the registered PIE auditor search.

Ask the person responsible for governance or compliance at your company to record whether the proposed work is a PIE engagement. Give that classification to each candidate. If the classification remains open, record the question and obtain advice based on the company’s facts before appointment.

Do not infer PIE status from firm size, an international network name, or work for another client. Match the proposed practice and engagement to the relevant AFRC record.

Send every shortlisted practice the same scope request

A short request makes the proposals comparable. Give each candidate the same company facts and ask for a written response to the same fields.

Field	Evidence to request
Appointee	Name of the practice that would accept the appointment
Engagement	Company, financial year, and stated purpose of the work
Deliverables	Documents and reports included in the proposal
Exclusions	Work that needs a separate instruction or fee
Records	Initial document list and named recipient
Team	Engagement contact and escalation contact
Timing	Milestones, company dependencies, and open assumptions
Handover	Requested records, open matters, and named contacts
Price	Quoted amount, billing basis, and assumptions in the proposal

Leave a field blank if the candidate supplies no answer. Ask for a revised proposal or written clarification instead of filling the gap from a sales call.

Compare proposals and preserve the decision record

Compare the written answers field by field. A lower total can reflect a different scope, so pair the amount with the included work, exclusions, and assumptions. Record any later clarification beside the original proposal.

Ask the candidate to describe how the team would handle your actual records, group structure, reporting timetable, and open accounting questions. Treat the response as provider-supplied evidence. Do not convert it into a general claim about the firm.

Keep the register results, proposals, questions, answers, and selection note in one file. The selection note should identify the evidence the company relied on and the issues that still need an owner. This file lets a director, finance lead, or reviewer reconstruct the choice without relying on memory.

Common questions

Which official record should I check for a Hong Kong company auditor?

Start with the search linked from the AFRC’s Registration of CPA Firms page. Match the proposed appointee’s name and practice type to the record you find.

Who is eligible for appointment as a company auditor?

The Companies Registry says section 393(1) limits eligibility to a practice unit. Its FAQ describes a practice unit as a CPA (practising), CPA firm, or corporate practice.

Does a PIE engagement need a separate register check?

Yes. The AFRC states that a practice unit intending to accept or carry out a PIE engagement must hold local PIE auditor registration. Search the register linked from that page for the proposed practice.

Does registration show which audit firm is best?

No. The AFRC registration page identifies practice types that can hold an auditor appointment and links to the register. Compare scope, team, timing, and written assumptions through your own evidence request.