Auditor and Reporting Accountant

HK IPO Term
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Definition
The accounting firm that audits the issuer's financial statements and issues the accountants' report on the historical financial information set out in the prospectus. The accountants' report is included in the prospectus.
Category
Intermediaries

Basis

The links above lead to official sources such as HKEX and the SFC. The explanation on this site summarises them and may differ from the official definition; the official documents prevail.

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About this page

This page explains the HK IPO term "Auditor and Reporting Accountant" and links to related terms. Definitions are compiled from HKEX Practice Note 18 and the Listing Rules, for understanding subscription rules only — not investment advice.

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