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.
Audit other than statutory audit, such as auditing of financial statements for the purpose of acquisitions and mergers.
Review of management accounts.
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or send email to email@example.com.