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Audit Investigation Board

Members of the Audit Investigation Board (AIB)


Mr Paul Winkelmann (ex-officio)


Ms Wincey Lam

Appointment of members

The Chief Executive Officer of the Financial Reporting Council (FRC) is the ex-officio member and chairman of the AIB.

Other members of the AIB are appointed by the FRC under section 22 of the Financial Reporting Council Ordinance (FRCO). All current members of the AIB are staff of the FRC.

Temporary member

If, because of absence from Hong Kong or any other reason, a member of the Investigation Board, other than the chairman, is unable to perform the functions of his office as member, the FRC may appoint another person to be a temporary member in his place during his absence or incapacity.


When the FRC decides to initiate an investigation into auditing or reporting irregularities, it may, under section 23 of the FRCO, direct the AIB to conduct the investigation.


The AIB may, with the powers vested in it under sections 25, 26, 27 and 28 of the FRCO, require relevant persons to produce records and documents, supply information and provide explanation for the purpose of the investigation.

Page last updated: 27 March 2018