| Horace
Ho & Company, Certified
Public Accountants |
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Our
Credentials
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Our
Credential
We
are a registered firm of Hong Kong Institute of Certified
Public Accountants, a member’s firm of The Institute of
Chartered Accountants in England & Wales (United
Kingdom), a registered firm of Public Company Accounting
Oversight Board (licence to audit listed company in United
States) and a registered licence holder of Temporary Practising
Firm in China.
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Members
List |
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Hong
Kong Institute of Certified Public Accountants
Incorporated
by the Professional Accountants Ordinances (Chapter 50 of the Laws
of Hong Kong) on 1 January 1973, the Hong Kong Institute of
Certified Public Accountants (the Institute) is the only statutory
licensing body of accountants in Hong Kong responsible for
regulation of the accountancy profession.
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Member
Firms' List |
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The Institute of
Chartered Accountants in England & Wales
(United
Kingdom)
The
Institute of Chartered Accountants in England & Wales was
incorporated by Royal
Charter in May 1880 following the coming together of six
local societies of accountants in London, Liverpool, Manchester
and Sheffield. The Institute received a Supplemental Charter in
1948. As a Chartered body, the Institute operates primarily in
the public interest
The
Institute is the UK’s premier accountancy body, and the
largest in Europe, with over 124,000 members working
in business and public practice in 142 different countries. Over
15,000 members live and work outside the UK. The Institute also
has some 9,000 students.
The
Institute's qualification is recognised around the world as a
prestigious professional business qualification. Members of the
Institute are entitled to the description Chartered Accountant
and to the designatory letters ACA or FCA |
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List
of Registered Public Accounting Firms |
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Public Company Accounting
Oversight Board
(United
States)
The
PCAOB is a private-sector, non-profits corporation created by
the Sarbanes-Oxley Act of 2002 (US), to oversee the auditors of
public companies in US in order to protect the interest of
investors and further the public interest in the preparation of
informative, fair, and independent audit reports.
Section
102 of the Sarbanes-Oxley
Act of 2002 prohibits accounting firms that are not
registered with the Board from preparing or issuing audit
reports on U.S. public companies and from participating in such
audits. Section 106(a) of the Act provides that any non-U.S.
public accounting firm that prepares or furnishes an audit
report with respect to any U.S. public company is subject to the
Board's rules to the same extent as a U.S. public accounting
firm. Section 106(a) further authorizes the Board to require
that non-U.S. public accounting firms that do not issue such
reports, but that play a substantial role in the preparation of
the audit reports, register.
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Registered
licence holder - Temporary Practising Firm
People's
Republic of China
Approval
from Ministry of Finance, PRC
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Horace
Ho & Company, Certified
Public Accountants
Since
1987
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