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Delegation of the Audit Office of Guangdong Province visited the Audit Commission
On the afternoon of 22 September 2026 (Tuesday), a six-member delegation led by Mr Lu Chengxi, Director of
the Audit Office of Guangdong Province, visited the Audit Commission (Audit) headquarters, where they were
received by Prof. Nelson Lam, Director of Audit, and Audit officials. The two sides engaged in work
exchanges.
In his welcoming remarks, Prof. Lam expressed his gratitude to the representatives
from Guangdong for their visit. He highlighted that exchanges between the audit authorities of Guangdong and
Hong Kong began as early as the 1990s in form of mutual visits and communications, which laid the foundation
for a deep-rooted friendship. Prof. Lam also stated that the National 15th Five-Year Plan (“the Plan”)
provides bright and clear directives for audit authorities on perfecting and strengthening supervisory
mechanisms, while placing special emphasis on consolidating and enhancing the role of the Guangdong-Hong
Kong-Macao Greater Bay Area (the GBA) as a driving force for high-quality development. This indicates that
the development of the GBA has entered a new strategic stage. Under the strategic vision of the Plan, this
exchange gains a sharper focus and far-reaching significance, and at the same time, drives a stronger sense
of purpose and responsibility across Audit. Mr Lu stated that the connectivity among Guangdong, Hong Kong,
and Macao is one of our country’s key strategies. Audit authorities bear a glorious mission and profound
responsibilities in supervising the implementation of major policies and addressing livelihood issues, where
they must focus on identifying problems and driving solutions. He looked forward to advancing cooperation
within the GBA under different legal frameworks, thereby leveraging the unique roles of auditing across the
three regions.
During the meeting, the counterparts of Guangdong and Hong Kong had an in-depth
exchange on practical audit issues of mutual interest. In addition to sharing their recent updates, the two
sides swapped views on the establishment of a regular exchange mechanism and agreed on mapping out a clearer
blueprint for synergy in audit work and talent cultivation, as well as active integration into and service
toward the overall national development. They also further strengthened professional ties to make way for
future cooperation and development in various manners.
Prof. Lam described the exchange as
fruitful and expressed confidence that both sides will press ahead towards serving the development of the
GBA and integrating into the overall national development. Auditing is an essential component of the
modernisation of national governance system and capacity, Prof. Lam remarked, and in that connection, Audit
will align with the policies of the Central Government and the Hong Kong Special Administrative Region
Government, and continue to leverage the unique advantages of “One Country, Two Systems” — having both the
strong support from the Motherland and far-reaching connections across the world. Looking ahead on the new
journey paved by the Plan, he hoped to join hands with the Audit Office of Guangdong Province in forging a
new chapter in the collaboration between Guangdong and Hong Kong auditing sectors, safeguarding high-quality
development with exemplary supervisory work, and contributing the power of auditing for building a strong
nation and achieving national rejuvenation.
Representatives from the audit authorities of Guangdong and Hong Kong took a group photograph in the
Hong Kong Audit Commission’s office.
During the visit of the Guangdong delegation, Prof. Nelson Lam, Director of Audit, extended his
congratulations to Mr Lu Chengxi, Director of the Audit Office of Guangdong Province, on his appointment at
the beginning of this year.
The two parties exchanged views on recent audit work and issues around future cooperation and
development.
Prof. Nelson Lam, Director of Audit, stated that given the close ties between Guangdong and Hong Kong,
auditing authorities from both sides share a common goals of intensifying the development of the GBA, and
integrating into and serving the overall national development.
Mr Lu Chengxi, Director of the Audit Office of Guangdong Province, expressed his anticipation of
further strengthening professional connections with members of Audit, and jointly telling the good story of
collaboration between Guangdong and Hong Kong auditing sectors.
The Audit delegation viewed this exchange with the Audit Office of Guangdong Province as an excellent
opportunity for understanding the development of auditing on the Mainland and experience sharing.
Members of the Audit Office of Guangdong Province reviewed audit reports issued by Audit.
The two parties shared insights with the Hong Kong side on audit issues of mutual interest.