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1. • Certified public accountant

     • 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/

     [Complete] Guide to Auditing for Hong Kong Companies

2. 其他人也問了

   Do Hong Kong Limited Companies need to be audited?

   • 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. This includes Hong Kong limited companies, which must comply with the same audit requirements as other Hong Kong companies.

   [Complete] Guide to Auditing for Hong Kong Companies

   www.hongkongcompanyformation.hk/auditing-for-hong-kong-businesses/

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   Who is responsible for preparing financial statements in Hong Kong?

   • The directors of the Company are responsible for the preparation and the true and fair presentation of these financial statements in accordance with the Hong Kong Financial Reporting Standard for Private Entities issued by the Hong Kong Institute of Certified Public Accountants and the Hong Kong Companies Ordinance.

   Example Directors' Report, Auditor's Report and Illustrative Financial

   www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/hkfrs-pe-info-center/2010/pe-illustrative-financial-statement.pdf

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   Why is auditing important in Hong Kong?

   • 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.

   [Complete] Guide to Auditing for Hong Kong Companies

   www.hongkongcompanyformation.hk/auditing-for-hong-kong-businesses/

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   Where can I find an example Auditor's Report for a company incorporated in Hong Kong?

   • An example auditor’s report for a company incorporated in Hong Kong is included in Appendix – Illustration 1 of HKSA 700 ―Forming an Opinion and Reporting on Financial Statements‖. A suggested Chinese translation of an unmodified auditor’s report based on HKSA 700 is provided on the HKICPA’s website for reference. 12.

   PN600.1 Reports by auditors under the Hong Kong Companies Ordinan…

   www.hkicpa.org.hk/-/media/HKICPA-Website/HKICPA/section6_standards/standards/Audit-n-assurance/referencem/upd173/pn600_1.pdf?la=en&hash=D2F200FB4C3917D6D9EA9CD311AAA3D8

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

   www.cr.gov.hk › en › faq

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   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

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

   www.cr.gov.hk › en › companies_ordinance

   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 - ...

   www.hkicpa.org.hk › pe-illustrative-financial-statement

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

   www.hkicpa.org.hk › - › media

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

   www.hongkongcompanyformation.hk › auditing-for-hong-kong

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   6 天前 · 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.

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

   www.hkicpa.org.hk › - › media

   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).

9. assets.kpmg.com › content › damIllustrative Annual Financial Statements under Hong Kong ...

   assets.kpmg.com › content › dam

   Created on 06/07/2020 12:02:00 PM Last saved by Pang, Tony T.C. (HK/DPP) Illustrative Annual Financial Statements under Hong Kong Financial Reporting Standards KPMG 8 th Floor, Prince’s Building 10 Chater Road Central, Hong Kong 23 rd Floor, Hysan