Audit
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.
Our audit engagements would cover the following:
- ○ Annual statutory audit in compliance with the Hong Kong's Companies Ordinance.
- ○ We can arrange to provide you with competent auditing services.
- ○ In accordance with the laws and accounting practice of Hong Kong.
- ○ Checking within specific scope given by clients.