Hong Kong Statutory Audit, Special Audit and Review

Statutory Audit (in accordance with Companies Ordinance)

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 an annual general meeting 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.

Special Audit

Audit other than statutory audit, such as auditing of financial statements for the purpose of acquisitions and mergers.

Review

Review of management accounts.

For further information or assistance, please call us:

Hong Kong Office: +852 2341 1444
Shenzhen Office: +86 755 8268 4480
Shanghai Office: +86 21 6439 4114
Beijing Office: +86 10 6874 8420

or send email to enquiries@bycpa.com.