香港会财局：2025年全球审计监管趋势：对香港的关键启示研究报告（英文版）

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 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