The Accounting and Financial Reporting Council (AFRC) stresses that as the independent regulator of the accounting profession in Hong Kong, it expects all audit firms and their personnel to fulfil the fundamental principle of professional behaviour to comply with all relevant laws and regulations under paragraphs 110.1 A1(e) and R115.1(a) of the Code of Ethics for Professional Accountants.
Resources: https://www.afrc.org.hk/media/e5yj3ce1/press-statement-compliance-with-laws-regulation_en.pdf
