審計

我們的審計工作乃根據香港會計師公會既定的會計及審計核數準則進行,而且受該公會之專業操守守則所監管。於審計報告中,我們會對客戶之財務報表的真實性及公平性發表專業意見。

法定審計

根據香港公司條例第32章第111、 122和129C條,香港成立之有限公司應編制其已審計之財務報表,遞交公司各股東閱覽,並於公司周年大會上通過。 因此,新成立的香港有限公司必須於成立日起計18個月之內完成第一份已審計的財務報表。

根據香港稅務條例要求,所有香港註冊的有限公司在遞交利得稅報稅表時,須連同經執業會計師簽署之審計財務報表一起遞交。

非法定審計 (特殊審計)

除周年的法定審計外,我們亦為客戶提供符合其特定要求之優質審計服務如下:

本公司提供免費初步諮詢及評估服務。經初步諮詢及評估後,按貴公司之實際情況、要求及所需服務而建議收費。


Audit

We conduct our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards require us to comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement.

Statutory audit

As stipulated by the Hong Kong Companies Ordinances (Chapter 32, Laws of Hong Kong), a Hong Kong incorporated company is required to appoint an external auditor to perform statutory audit and the company is required to present audited financial statements to shareholders for approval in its Annual General Meeting. Besides, Inland Revenue Department requires company to submit audited financial statements together with profits tax return for the tax assessment.

Non-Statutory Audit

Apart from the statutory audit, our firm also provides high quality audit services to clients for coping with their special purposes, such as: