Our Value and Commitment

Our Purpose

Our Purpose grounds our existence and is to make an impact that matters by helping to protect the public interest and building trust and confidence in business and capital markets in Hong Kong, Mainland China and the world.

Our Corporate Core Culture and Value

Our Corporate Core Culture and Value is "Global Wisdom, Integrity, Knowledge, and Action". With our Integrity, Independence, Objectivity and Fairness professional standards and our Diligence, Responsible, Professional and High-efficiency service objectives, we strives to be a professional guardian of the public interest and the legitimate rights and interests of investors and endeavors to contribute to the economic and social development of Hong Kong, Mainland China and the world.

Our Commitment to Quality

Our Commitment to Quality drives our success and is central to everything we do. We consistently deliver on our commitment to quality by instilling a culture of quality, integrity, and excellence across the Firm, establishing business and financial priorities, and developing effective processes, tools, and technologies applied in the execution of engagements.
Our Statement of The Firm's Code of Ethics
The Firm’s System of Quality Management

Our Principles of Business Conduct

Our Principles of Business Conduct are five core ethical principles:

Integrity – To be straightforward and honest in all professional and business relationships.

Objectivity – To not allow bias, conflict of interest or undue influence of others to override professional or business judgements.

Professional Competence and Due Care – To attain and maintain professional knowledge, technical skills and experience at the level required to ensure that a client or employer receives competent professional service based on current technical and professional standards and relevant legislation and act diligently and in accordance with applicable technical and professional standards.

Confidentiality – To respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not disclose any such information to third parties without proper and specific authority, unless there is a legal or professional right or duty to disclose, nor use the information for the personal advantage of the professional accountant or third parties.

Professional Behaviour – To comply with relevant laws and regulations and avoid any conduct that the professional accountant knows or should know might discredit the profession.
ZSZH Hong Kong is a member of Zhongshen Zhonghuan. Each member firm of Zhongshen Zhonghuan is a separate and independent legal entity. ZSZH Hong Kong are not responsible or liable for any acts or omissions of Zhongshen Zhonghuan or any other member of Zhongshen Zhonghuan.

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Our Statement of The Firm's Code of Ethics

ZSZH (HK) Fuson CPA Limited (the “Firm”, “We” or “ZSZH Hong Kong”) complies with the Code of Ethics for Professional Accountants issued by Hong Kong Institute of Certified Public Accountants (“HKICPA”). We commit to quality and integrity which underlies everything we do. We focus on our clients, our people, and our communities that guides those efforts by clearly articulating the standards to which we all must hold ourselves, wherever in the world we live and work.

We reflect our core belief that, at ZSZH Hong Kong, ethics and integrity are fundamental and not negotiable.

In the event of an employee or anyone noticing a colleague’s unethical or questionable conduct, including abuse of authority, discrimination, ill-treatment or harassment of other employees, conflicts of interest, fraudulent/collusive practice, or other violations of the Codes of Conduct, the employee should report to:

Email: whistleblowing@zszh.com.hk

Telephone: 3707 3165

Complaints or concerns may be raised orally or in writing.

It is important that our employees are able to report complaints or concerns without fear of reprisal. All concerns or irregularities raised shall be treated with confidence and every effort shall be made to ensure anonymity is maintained throughout the process. Depending on the severity of the complaint, permission may be sought from the complainant to disclose his identity.

Complaints, allegations and claims against any employee of the Firm shall be documented, together with our response.

The Firm’s System of Quality Management

Conclusion on the Effectiveness of the Firm’s System of Quality Management

The Firm’s Conclusion on the Effectiveness of the Firm’s System of Quality Management (“SoQM”)

As required by the Hong Kong Standard on Quality Management 1 (HKSQM 1) issued by the Hong Kong Institute of Certified Public Accountants (HKICPA), the Firm has the responsibility to design, implement and operate a SoQM for audits or reviews of financial statements, or other assurance or related services engagements performed by us, which provides with reasonable assurance that:

(i) ​The Firm and all its staff fulfill their responsibilities in accordance with professional standards and applicable legal and regulatory requirements, and conduct engagements in accordance with such standards and requirements; and

(ii) ​Engagement reports issued by the Firm or Engagement Partners/Directors are appropriate in the circumstances.

The Firm has implemented and is committed to improve the Firm’s SoQM.

The Firm has performed its evaluation in accordance with the HKSQM 1. We concluded that the SoQM provides the Firm with reasonable assurance that the objectives of the SoQM are being achieved.

For more details about, please visit our website: www.zszh.com.hk