The Hong Kong Institute of Certified Public Accountants (HKICPA) and the Ministry of Finance have reached a consensus on cooperation, allowing the inspection of audit working papers in mainland China.
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The Hong Kong Financial Reporting Council (AFRC) announced a cooperation agreement with the National Audit Office of the Ministry of Finance, which allows for the inspection of audit working papers in mainland China. This is an important milestone in regulatory cooperation and will ensure the quality of audits. The AFRC has a statutory responsibility to uphold the financial reporting and audit quality of listed entities, and this cooperation agreement is particularly important for the inspection of audit projects of listed entities.
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