按照香港法例，有限公司必須聘用執業會計師審核該公司之年度賬目。香港會計師公會是香港唯一法定專業會計師註冊組織，專責監管本港的會計專業。執業會計師的專業資格由香港會計師公會審定，並經香港法例確認。執業會計師進行審核工作時，要遵守香港會計師公會制訂的會計與核數準則。他們亦要遵守公會制訂的專業操守準則，其中特別強調維持核數師之獨立地位和為客戶嚴守秘密之責任。
According to the Hong Kong Companies Ordinance, limited company is required to appoint practicing certified public accountant to audit its financial report. The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register and grant practising certificates to certified public accountants in Hong Kong. The Institute operates under the Professional Accountants Ordinance and works in the public interest. The Institute has responsibility for regulating and promoting efficient accounting practices in Hong Kong to safeguard its leadership as an international financial centre.