Under the Accounting and Financial Reporting Council Ordinance (Cap. 588), a local auditor intending to carry out a public interest entity (PIE) engagement is required to be registered with the Accounting and Financial Reporting Council (AFRC) as a registered PIE auditor. It is an offence for a local auditor to undertake (i.e. accept an appointment for carrying out) or carry out any PIE engagement, or to hold out as a registered PIE auditor, without being registered as a registered PIE auditor.

The register of registered PIE auditors is published by the AFRC for the purpose of enabling the public to ascertain whether they are dealing with a PIE auditor registered with the AFRC or a registered responsible person of such a PIE auditor and to ascertain their particulars. Any personal data or other data contained in the register of registered PIE auditors must not be used for any non-directly related purposes. It is a criminal offence under the Personal Data (Privacy) Ordinance (Cap. 486) to use the personal data in the register of registered PIE auditors for direct marketing without the data subjects' consent.

Whilst the AFRC has taken all reasonable steps to ensure the accuracy of the entries, it accepts no responsibility for any errors or omissions in the register of registered PIE auditors.