- In accordance with the Hong Kong Companies Ordinance (Cap. 622), annual financial statements of a Hong Kong limited company is required to be audited by a Hong Kong Certified Public Accountant with practicing certificate issued by the Hong Kong Institute of Certified Public Accountants.
- The Inland Revenue Department also requires a Hong Kong limited company to submit its Profits Tax Return together with the audited financial statements for tax assessment.
- According to the Hong Kong Companies Ordinance (Cap. 622), a Hong Kong limited company should hold an annual general meeting (“AGM”) within 18 months from the date of incorporation; subsequent AGMs should be held every calendar year, with interval between each AGM not exceeding 15 months. Directors must prepare its audited financial statements and table them before AGM.
- Certain financial institutions (e.g. banks) may request a Hong Kong limited company to submit an audited financial statements for approval of loan application.
We provide statutory audit and assurance services which serve the above purposes.
Special audit on financial statements for the following areas:
- Audit of Government funded projects
- Audit of financial statements of Sole Proprietorship or Partnership
- Audit of financial statements for schools, charitable organizations or owners incorporations
- Internal control evaluation
- Due diligence
- Other special audit as requested by clients