According to the Hong Kong Companies Ordinance, annual financial statements of a Hong Kong limited company have to be audited by a Certified Public Accountant with a practicing certificate issued by the Hong Kong Institute of Certified Public Accountants. 

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Statutory Audit​​​

The Inland Revenue Ordinance of Hong Kong stated that a Hong Kong limited company incorporated has to submit its Profits Tax Return together with the audited financial statements. According to the Hong Kong Companies Ordinance, the Company should prepare its audited financial statements and lay before its annual general meeting and a newly incorporated limited company should prepare its first audited financial statements within 18 months since its incorporation.


Special Audit

Apart from the statutory audit, special audit on financial statements can be carried out upon request by our clients.
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We will provide our best quotation based on the Company’s situation and the scope of services required.



根據香港公司條例，凡於香港成立的有限公司之周年會計報告必須經持有執業證書之執業會計師進行法定審計。

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法定審計

根據香港稅務條例之要求，凡於香港成功註冊之有限公司必須提交其利得稅報稅表及經執業會計師審核簽署之務報表。此外，根據香港公司條例，香港成立的有限公司應編制已審核的財務報表，並於周年大會上提交公司省覽，而新成立的有限公司亦必須於成立日起計18個月內準備第一份已審核的財務報表。

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特別目的審計

除周年的法定審計外，客戶也可要求執業會計師對財務報表作出審核。

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本事務所會按公司之實際情況、要求及所需服務而建議收費。