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Audit Services

Audit Services

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We provide statutory audit and non-statutory audit services:


Statutory Audit:

- Prepare statutory audit according to Companies Ordinance (Cap. 622) s.405.



Non-statutory Audit:

Other than statutory audit, we also provide:

- Internal operation and internal control review

- Fraud Investigation 

- Due diligent report for merger and acquisition

- Sales of business(es) and related valuation





Please contact our accountants for free initial consultation & quotation. 


Important Note: 


Based on The Hong Kong Companies Ordinance (Cap. 622) s.373, A Company must keep accounting records. 


The accounting records must be sufficient:

- to show and explain the company’s transactions;

- to disclose with reasonable accuracy, at any time, the company’s financial position and financial performance; and

- to enable the directors to ensure that the financial statements comply with this Ordinance.


Also, the accounting records must contain:

- daily entries of all sums of money received and expended by the company, and the matters in respect of which the receipt and expenditure takes place; and

- a record of the company’s assets and liabilities.


Failure to take all reasonable steps to secure compliance with the above, the Company director commits an offence and liable to a fine of HK$300,000 and imprisonment for 12 months. 


In addition, according to Hong Kong Inland Revenue Ordinance (Cap. 112) s.51C, every person carrying on a trade, profession or business in Hong Kong shall keep sufficient records in the English or Chinese language of his income and expenditure to enable the assessable profits of such trade, profession or business to be readily ascertained and shall retain such records for a period of not less than 7 years after the completion of the transactions, acts or operations to which they relate.


Failure to comply with the above requirement, the Company commits an offence and subject to a maximum fine of HK$100,000.

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