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Hong Kong Statutory Audit and Special Audit
Statutory 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 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, please contact
us or send email to info@bycpa.com.
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