Group 1 - The IPO trend for mainland companies in Hong Kong is expected to continue into 2026, but the upcoming earnings season in March may slow down the new listing applications due to a shortage of accounting personnel [1] - Accountants have indicated that they will prioritize completing annual audits for existing clients before taking on new IPO clients, with some firms stating they will only start working on new applications after the end of March [1] - The Big Four accounting firms are currently focusing on larger IPO clients, such as companies planning to list in both A-share and H-share markets, and are considering factors like industry and readiness when allocating resources [1] Group 2 - The Hong Kong Institute of Certified Public Accountants has noted that the recent recovery in the capital market has led to increased IPO applications, which brings both business opportunities and pressure to ensure the quality of new listings [1] - The Hong Kong Securities and Futures Commission and the Hong Kong Stock Exchange have emphasized the need for IPO sponsors to ensure quality, with recent communications highlighting serious deficiencies in the preparation of prospectuses [2]
会计师行人手不足叠加港股业绩期将至 香港IPO热潮或暂降温
智通财经网·2026-02-02 06:29