In Hong kong, the annual accounts of a limited company must be audited by a Certified Public Accountant holding a “Practising Certificate” who must be professionally qualified and duly recognized by law.
Our work follows the accounting and auditing standards as promulgated by the Hong Kong Institute of Certified Public Accountants and we are also bound by the HKICPA ethical standards which emphasize on auditor’s independence and his duty to keep client’s information strictly confidential. Our audit approach while conserving all the requirements under the audit guidelines and standards promulgated by the Hong Kong Institute of Certified Public Accountants, will be determined according to the nature of our client’s business and special requirements. The use of innovative and risk oriented techniques will ensure an efficient and effective audit.
For compliance with the Hong Kong Inland Revenue Ordinance, it is necessary to have your Profits Tax Return to be supported by an audited financial statements covering the basis period of the year of assessment. Besides, in any fund raising exercise, in the form of borrowing or investment, an audited financial statement will inevitably an essential document.
Special Audit Apart from the annual statutory audit for compliance of the Companies Ordinances, it may be necessary for the shareholders of our clients to perform due diligence on the many occasions.