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Hong Kong Institute of Certified Public (香港注册)
Dear Assignment / News / Business Section Editor
Hong Kong Institute of Certified Public Accountants takes
regulatory action against a firm of certified public accountant
(Hong Kong, 13 April 2016) - The Hong Kong Institute of Certified Public Accountants has
undertaken regulatory action against PricewaterhouseCoopers (PwC) (firm no. 0034), for
its failure or neglect to observe, maintain or otherwise apply professional standard s
issued by the Institute.
PwC audited the consolidated financial statements of a Hong Kong listed company and
its subsidiaries for the year ended 31 March 2012. The relevant financial statements
contained an understatement of tax expenses arising from the gain on disposal of certain
properties held by a PRC subsidiary. PwC failed to detect the error and issued an
unmodified opinion in the relevant financial statements.
The Institute concluded that PwC was in breach of paragraph 13 of Hong Kong Standard
on Auditing (HKSA) 250 Consideration of Laws and Regulations in an Audit of Financial
Statements and paragraph 6 of HKSA 500 Audit Evidence for failure to design and perform
audit procedures to obtain sufficient appropriate audit evidence that could support their
conclusion regarding the PRC tax expenses and the listed companys compliance with the
PRC tax laws and regulations.
Regulatory action
Based on the foregoing and in lieu of further proceedings, the Council concluded that the
following Resolution should resolve the complaint:
1. PwC acknowledges the facts of the case and its non-compliance with the relevant
professional standards;
2. PwC be reprimanded; and
3. PwC pay an administrative penalty of HK$35,000 and costs of HK$39,655.90, which
included costs incurred by the Financial Reporting Council of HK$29,655.90
In accordance with Council powers outlined in the Professional Accountants Ordinance
and as a part of the regulatory pr
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