Past version: effective up to 31/12/2021
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The annual accounts must be audited by a person, firm or company who must be a practising accountant of good standing. Such person, firm or company must also be independent of the issuer to the same extent as that required of an auditor under the Companies Ordinance and in accordance with the statements on independence issued by the International Federation of Accountants and must be:—

(1) qualified under the Professional Accountants Ordinance for appointment as an auditor of a company; or
(2) a firm of accountants acceptable to the Exchange which has an international name and reputation and is a member of a recognised body of accountants.