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- Auditing is an important process that ensures the accuracy and reliability of a company’s financial statements and reports. In Hong Kong, all companies are required to prepare annual financial statements and have them audited by a certified public accountant who is a member of the HKICPA.
www.hongkongcompanyformation.hk/auditing-for-hong-kong-businesses/
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Auditing and assurance standards in Hong Kong are known as Hong Kong standards on quality management, auditing, assurance and related services. The preface to Hong Kong standards on quality management, auditing, assurance and related services sets out the objectives and due process of the Institute council in respect to Hong Kong standards on ...
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This Hong Kong Standard on Auditing (HKSA) deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with HKSAs. Specifically, it sets out the overall objectives of the independent auditor, and explains the
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Auditing is when your company undergoes an official verification and review of the business’s financial accounts. This is done by third-party auditors in Hong Kong to obtain a true and accurate representation without bias. Your Hong Kong company’s financial statements, payable taxes and profit are subject will be subjected to audits.
An audit can be performed by an auditor licensed as a Hong Kong Certified Public Accountant (CPA). Your chosen CPA will perform an audit of your accounts and submit them to the Hong Kong Inland Revenue Department(IRD). The IRD will then review the work of the CPA for any inconsistencies or discrepancies. Any suspicious records may be flagged and th...
The HKCPAis the only one authorised by law who can register and grant practising certificates in Hong Kong. To be a certified public accountant, you must go through the HKCPA. At the moment, HKCPA has 43,000 members. All members are entitled to the CPA designation, and can be referred to as a “certified public accountant”. HKCPA also has 18,000 reg...
As per the Hong Kong Companies Ordinance (CO), all companies must undergo an annual audit by a practising CPA. This is applicable to all business’s incorporated in Hong Kong, including those commencing business locally or abroad.
Auditors in Hong Kong are responsible for reviewing balance sheets, income statements and general ledgers of business transactions. These statements will be reviewed together with any supporting documents. Auditors would then put forth their opinion regarding the accuracy of these documents. It is the auditor’s responsibility to acquire sufficient ...
As per Hong Kong law, dormant companies can be exempted from complying with certain requirements. This will allow the dormant company to be retained with minimal costs incurred in maintenance. A private company in Hong Kong may be declared dormant by submitting the required documents to the Registrar. It must also pass a special relevant resolution...
The outgoing auditor must provide a “statement of circumstance”. This statement is connected to the termination or resignation of the auditor. The resigning auditor must also provide a copy of this statement to the Registrar for record purposes. As per the new CO, the auditor responsibilities regarding the statement has been extended. Cases of resi...
2024年5月22日 · The purpose of auditing is to provide an independent and objective assessment of a company’s financial statements and reports, and to ensure that they are accurate and reliable. The Hong Kong Companies Ordinance sets out the legal requirements for auditing in Hong Kong.
2024年1月23日 · The fundamental goal of the audit is to provide an independent and objective examination of financial records that ensures the financial statements comply with accounting standards and regulations which as a whole are free from material misstatement and provide regulators, investors, directors, and managers with reasonable assurance.
2024年3月6日 · March 6, 2024. Preparing for Audits in Hong Kong: A Business Guide. Introduction. In the bustling business landscape of Hong Kong, a city renowned for its strategic role in international finance and trade, audits stand as a pivotal element ensuring the integrity and reliability of financial reporting.
Foreword. I welcome the initiative by the Hong Kong Institute of CPAs to focus discussion on the importance of maintaining confidence in audit quality. High quality auditing is a key component in ensuring that investors and other stakeholders, here and across the international community, can have confidence in the integrity of our capital markets.
