Auditing services includes statutory audit and non-statutory audit.
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. Moreover, according to Hong Kong Companies Ordinance Sec. 122, the annual financial statements of Hong Kong limited company should be audited by Hong Kong Certified Public Accountants (Practising), for the purpose of presenting for shareholders’ review in annual general meeting.
According to the clients’ unique demand and situation, we will provide the special audit as follows: