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. 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, or submit a set of audited accounts within a certain time frame.
Following is the list of audit services available to our clients:
- Audit of annual accounts of companies in compliance with the Companies Ordinance.
- Other Audit
- Audit of annual accounts for organisations such as union, owners association and some unincorporated bodies
- 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