According to the Companies Ordinance, the annual financial statements of a limited company incorporated in Hong Kong is required to be audited by a qualified accountant with a practicing certificate issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). Our work follows the Hong Kong Accounting Standards and Auditing Standards as required by the HKICPA and is under the governance of the institute’s ethical standards which emphasizes on the independency of the reporting accountants and the confidentiality of clients’ information.

Statutory Audit:

One of the statutory requirements under the Inland Revenue Ordinance states that a limited company incorporated in Hong Kong has to submit its profits tax return together with the audited financial statements. 

Special Audit:

Apart from the annual statutory audit, a special audit with audited financial statements of the companies to be performed by auditors is required in one of the following situations in order to protect the interests of shareholders:

• Investigation on management misconduct;
• Sale of business(es) and related valuation;
• Merger & acquisition or listing; and
• Reporting on operation efficiency & management performance, etc.

We can help to arrange to provide a free-of-charge preliminary consultancy and assessment. Quotation will be given after preliminary assessment on the company’s situation and the scope of services required.　

For any further information, please feel free to contact us:

CBC International Group 
Tel: (852) 3583 6688
Fax: (852) 3583 5039
Email: info@CBCI-group.com