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  1. www.cr.gov.hk › en › faqCompanies Registry - FAQ - Companies Ordinance - Accounts ...

    the financial statements must be audited (section 405). Other requirements are in relation to the laying, sending, publication (sections 429 to 432 and 436) and voluntary revision of financial statements (section 449 and the Companies (Revision of Financial

  2. www.hkicpa.org.hk › - › mediaReports by the Auditor under the Companies Ordinance (Cap. ...

    Reports by the Auditor under the Companies Ordinance (Cap. 622) Practice Note 600.1 (Revised) PN 600.1 (Revised) Issued June 2014; revised December 2015; August 2016, July 2020, December 2021 Effective for audits of financial statements for

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  4. www.cr.gov.hk › en › companies_ordinancePart 9 Accounts and Audit - Companies Registry 公司註冊處

    reporting. Audit of the financial statements is still required for all companies, except dormant companies (section 447), under the new CO. Clarifying the financial year of a company, requiring companies to hold annual general meetings (“AGMs”) and requiring

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  5. www.hkicpa.org.hk › pe-illustrative-financial-statementThe Hong Kong Institute of Certified Public Accountants - ...

    (incorporated in Hong Kong with limited liability)2 We have audited the financial statements of ABC Limited ("the Company") set out on pages ..... to ....., which comprise the [balance sheet][statement of financial position]3 as at 31 December

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  6. www.hongkongcompanyformation.hk › auditing-for-hong-kong[Complete] Guide to Auditing for Hong Kong Companies

    2024年5月22日 · Under the Ordinance, every company incorporated in Hong Kong must appoint a qualified auditor to audit its financial statements and report on its accounts. The auditor must be an HKICPA member, responsible for regulating accounting and auditing in Hong Kong. The HKICPA issues these standards for auditing and accounting in Hong Kong.

  7. www.hkicpa.org.hk › - › mediaPN600.1 Reports by auditors under the Hong Kong Companies ...

    Normally, a company incorporated in Hong Kong prepares their financial statements in accordance with Hong Kong Financial Reporting Standards (HKFRSs) or Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities).

  8. www.cr.gov.hk › en › legislationCompanies Registry - Companies Ordinance (Cap. 622) - ...

    However, audit of the financial statements is still required for all companies, except dormant companies (section 447), under the new CO. The size criteria for determining eligibility to prepare simplified reports are –