Audit and legal services


Every Hong Kong company is required to keep proper books of accounts which give a “true and fair view” of the company’s financial position. Section 122 of the Companies Ordinance provides that, unless the company concerned is a dormant company, audited accounts must be presented to the members of the company at the Annual General Meeting (“AGM”) within a prescribed time limit.

The Inland Revenue Department also requires a limited company to submit a set of audited accounts (and profits tax computation) together with the company’s Profits Tax Return Form BIR 51, or submit a set of audited accounts within a certain time frame.
Following is the list of audit services available to our clients:

Statutory Audit

  • Audit of annual accounts of companies in compliance with the Companies Ordinance. The audited accounts have to be approved by shareholders at the Annual General Meeting. A copy would be required to the Inland Revenue Department for tax reporting purposes. Banks would also like to obtain a copy for credit evaluation
  • Other Audit
  • Audit of annual accounts for organisations such as union, owners association and some unincorporated bodies to increase creditability and to maintain accountabilities

818HI – Legal Services

The 818HI team of experts can provide a variety of legal services in Hong Kong and other jurisdictions.
View Legal Services

Advisory Service

  • Advise clients on a full range of accounting and auditing matters
  • Advise company directors on their statutory obligations and responsibilities

Special Audit and Reports

  • Investigations into irregularities and making recommendations to clients
  • Special reports for specific purposes, e.g. valuation of companies and operational assessments
  • Special audit for acquisitions, mergers and stock exchange listing
  • Special audit for litigation cases

Contact the 818HI team!

With many years of experience and hundreds of clients worldwide, 818HI is renowned for its local expertise and is a trusted Auditor for SME’s. The 818HI team can communicate in fluent English, French, Chinese, Russian, Korean and Japanese to bridge eventual language barriers.
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