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香港会计师公会对会员的监管,是通过专业水平监察委员会和执业检查委员会进行的。专业水平监察委员会负责对会员是否遵循会计准则的检查,执业检查委员会负责对执业会计师执业质量和职业道德的检查。此外,公会还设有调查委员会和纪律委员会,负责会员行为对公众利益有重大影
The supervision of members by the Hong Kong Institute of Certified Public Accountants is conducted through the professional level supervision committee and the practice inspection committee. The professional level supervision committee is responsible for checking whether members follow the accounting standards. The practice inspection committee is responsible for checking the practicing accountants’ professional quality and professional ethics. In addition, the Association also has a commission of inquiry and a disciplinary committee responsible for the members of the public interest in a significant shadow