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According to Section 405 of Hong Kong Companies Ordinance Cap 622, the annual financial statements of companies incorporated in Hong Kong should be audited by Hong Kong Certified Public Accountants (Practising), for the purpose of presenting for shareholders’ approval in the annual general meeting. In addition, Hong Kong Inland Revenue Department also requires the companies to submit the profits tax return together with the audited financial statements for the purpose of tax assessment.
We provide audit and assurance services in accordance with the auditing standards issued by the Hong Kong Institute of Certified public Accountants ("HKICPA") while at the same time we will assess the business nature and the special situation of clients in order to carry out a risk-based approach for an efficient audit.
Certified Public Accountants express their professional opinion upon the true and fair presentation of the financial statements and help the directors of the company to comply with the relevant provisions and fulfill their duties.
Non-Statutory Auditing (Special Auditing)
Apart from statutory auditing, we will also perform the following special audit according to yours needs: