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Contact us
Contact us

General enquiry

For any enquiries, you are welcome to contact us via the following channels:
Email: general@frc.org.hk
Address: 29th Floor, High Block,
Queensway Government Offices,
66 Queensway, Hong Kong
Tel: (852) 2810 6321
Fax: (852) 2810 6320
Website: www.frc.org.hk
Office hours: Monday to Friday 8:30am – 5:30pm



Complainants are encouraged to make complaints relating to:-

(a) possible auditing or reporting irregularities committed by auditors or reporting accountants of listed entities; and / or
(b) possible non-compliance with relevant financial reporting requirements on the part of listed entities in their financial reports

Complaints should be sent in writing in either Chinese or English to:-

Mailing address: ‘Complaints’
Financial Reporting Council
29th Floor High Block
Queensway Government Offices
66 Queensway
Hong Kong
Fax number: (852) 2810 6320
Email address: complaints@frc.org.hk

The FRC will not normally deal with verbal complaints. Complainants are advised to use the FRC’s complaint form which is available on its website.

Anyone who experiences difficulties in lodging a written complaint should contact the staff members of the FRC at (852) 2810 6321 for assistance. Please note that the conversation may be recorded.

Information required

In order to evaluate a complaint, the FRC requires accurate and complete information from the complainant. This should include:-

(a) name of the auditor, reporting accountant and listed entity;
(b) specific details of the events or subject matters indicating the relevant irregularity or non-compliance. Where relevant, please indicate dates and parties involved; and
(c) name, postal and email addresses and contact telephone numbers of the complainant.

Copies of any relevant documents providing evidence in support of the complaint will be useful.

Please note the FRC may not be able to proceed with complaints which are not supported by sufficient evidence. Complainants should provide their names and contact information as far as possible so that the FRC could obtain the necessary information and supporting evidence. Complainants may choose to remain anonymous but this will prevent the FRC from being able to request more information or clarify matters with them.

Conclusion of the complaint

The FRC will acknowledge receipt of all complaints if possible. If the FRC decides not to pursue a complaint further, the complainant will be informed in writing. If you are not satisfied with the FRC’s decision, you may request a review. If the FRC initiates an investigation or enquiry, it is required under the FRCO to maintain confidentiality.

Access to information

The FRC is committed to openness and transparency in all of its activities. The FRC will provide information relating to its policies, decisions and other matters falling within its area of responsibility, except for information which is subject to the preservation of secrecy provisions under the FRC Ordinance (FRCO) and/or listed out under the “Confidential information” section below. Nothing in this statement of policy affects any legal restrictions on access to information whether they are statutory prohibitions, obligations arising under the common law or international agreements which apply to Hong Kong.

Information available

The following information is available on the FRC website:

(a) Background information on the FRC, including its role, funding and organization structure
(b) The FRCO and Memoranda of Understanding signed with other regulators
(c) Information on the FRC’s operation, including work procedures, operations statistics, FRC Decisions, investigation reports, eNews and enquiry reports
(d) Publications, including annual reports and press releases

Hard copies of FRC annual reports are available at the FRC’s office (while stock lasts).

For access to other information, please forward your request to the Administration Manager of the FRC.

Procedures and charges

Requests for information held by the FRC may be made in an application form obtainable from the FRC’s office. The application form may also be downloaded here. The application can be sent by email (email address: general@frc.org.hk), by fax (fax no.: (852) 2810 6320) or by post to:

Administration Manager
Financial Reporting Council
29th Floor, High Block
Queensway Government Offices
66 Queensway, Hong Kong

Information available on this website can be downloaded free of charge. The FRC can help provide black and white printouts of information on this website at a charge of HK$1.00 per page of A4 size. The charge is subject to revision from time to time.

Where possible, information will be made available within five working days after the receipt of a request. If that is not possible, the applicant will be informed within five working days of the time at which the information can be made available. If a request is to be declined, the FRC will inform the applicant and give an explanation within the above time frame.

Confidential information

All information related to complaints, investigations and enquiries will not be disclosed. Upon completion of an investigation and enquiry, the FRC may decide to publish the investigation or enquiry report or any part of it, if appropriate.

The FRC may refuse to disclose the following:

(a) Information whose disclosure would constitute a contravention of any law which applies in Hong Kong
(b) Papers for and records of discussions at any internal meeting of the FRC
(c) Information provided by a third party
(d) Information which will soon be published
(e) Information which would harm or prejudice the management and operations of the FRC, where “harm” and “prejudice” include both actual harm and prejudice and the risk or reasonable expectation of harm and prejudice, in which case the FRC will consider whether the public interest in the disclosure of the information outweighs any harm or prejudice which could result.
(f) Information the disclosure of which could lead to improper gain or advantage
(g) Information which could only be made available by unreasonable diversion of the FRC’s resources


Any person who believes that the FRC has failed to comply with this Access to Information Policy may request the FRC to review the situation or complain to the Ombudsman.

For enquiries, please contact the Administration Manager of the FRC at (852) 2810 6321.


Access to information statistics are available here.

Page last updated: 17 January 2019