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Audit Services

According to the Companies Ordinance, annual financial reports of Hong Kong limited companies must undergo statutory audit by practicing accountants holding a valid practicing certificate. These accountants must possess professional qualifications recognized by relevant legislation. Our work is conducted in accordance with the established accounting and auditing standards set by the Hong Kong Institute of Certified Public Accountants and regulated by their code of professional conduct, with a particular emphasis on auditor independence and client data confidentiality.

Our audit and assurance work adheres to the guidelines set by the Hong Kong Institute of Certified Public Accountants. However, we also take into account the specific nature of our clients' businesses and any special requirements, adopting a risk-based approach to achieve efficient and effective audit and assurance services.

Statutory Audit

Under one of the requirements of the Hong Kong Inland Revenue Ordinance, all limited companies successfully registered in Hong Kong must submit their profits tax returns along with audited financial statements signed and certified by an accountant. Additionally, according to Sections 111(1) and 122(1) of the Companies Ordinance, limited companies are required to prepare audited financial statements and present them at the annual general meeting of the company. Therefore, newly incorporated limited companies are required to prepare their first set of audited financial statements within 18 months from the date of incorporation.

tax services

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