Committee Membership Details for the Year 2018
Practice Review Committee

No. Committee Member Title  
1. Ms. YAM, Hoi Yin, Cecilia Chairman Attendance record
2. Mr. HEBDITCH, Paul Donald Deputy Chairman Attendance record
3. Mr. BROADLEY, Derek Thomas Member Attendance record
4. Mr. CHAN, Ho Yin, Graham Member Attendance record
5. Mr. CHAN, Shu Kin Member Attendance record
6. Mr. CHAN, Tze Kit Member Attendance record
7. Mr. KWOK, Kin Leung Member Attendance record
8. Mr. LIU, Eugene Member Attendance record
9. Mr. Charbon LO Member Attendance record
10. Mr. NG, Kam Wah, Webster Member Attendance record
11. Ms. NG, Shun Yin Member Attendance record
12. Mr. OR, Ming Chiu Member Attendance record
13. Mr. PANG, Wai Hang Member Attendance record
14. Ms. TSUI, Maria Yuk Hung Member Attendance record
15. Mr. WONG, Ho Yuen, Gary Member Attendance record


 Hong Kong Institute of Certified Public Accountants (HKICPA)

Practice Review Committee (PRC)






(A)       Statutory duty
1.          To discharge responsibilities and powers vested in the HKICPA and the PRC by the Professional Accountants Ordinance Sections 32A to 32H. In this respect particular regard shall be had to the need for the PRC to:
(a)        determine the practice and procedures to be observed in relation to practice reviews (PAO Section 32D(1)(a)) having regard to directions issued by Council under PAO Section 32B (1);
(b)        receive and consider reports made by reviewers at the conclusion of a practice review and having had regard to that report and submissions and representations attached to it make such recommendations, instructions or complaint as considered appropriate (PAO Sections 32D(2), (3) and (5)); and
(c)        consider and determine disputes over the exercise of a power or powers of reviewers referred by either a reviewer or a practice unit and communicate the determination of the dispute to the appropriate parties (PAO Section 35F(2) (a) and (b)).
(B)      General duties
1.          To report to the Regulatory Oversight Board on the progress and outcomes of the practice review programme including observations on the application of professional standards by practice units.
2.          To provide all information, reports and assistance required by the Regulatory Oversight Board that is required by that Board in the discharge of its own responsibilities and duties.
3.          To liaise with other committees and contribute to activities of the Institute that assist practising certificate holders in understanding the requirements of and latest developments in practice review and to promote the full application of professional standards and the highest quality in audit work.


27 February 2017