My First Company Audit in Hong Kong | 香港公司第一次的審計

In order to comply with the disclosure requirements of HK Companies Ordinance & Tax Obligations, HK Government required every company tto arrange an audit of company’s financial reports yearly which conducted by an independent party such as Certified Public Accountant (CPA) firm. Auditors have the responsibility to examine your submitted company’s financial report to fulfill the requirements and ensure the documents are accurate before submitting to Inland Revenue Department (IRD).

Which Auditor is suitable for my company?

As we mentioned before, IRD only accept the audit report that conducted by a CPA firm. Which means professional and qualified are the major criteria for choosing your auditor. Normally, your will receive the first tax return after your company incorporation in 18 months. Preventing to become a mess in the last minute, it is the best way to well prepare the required documents in advance. You might assign the bookkeeping service to professional service provider.

Which documents I need to prepare?

Before you assign your audit work to qualified auditor, please make sure the below documents are well prepared to prevent the extra time spending.

• Balance Sheet
• Profit & Loss Statement
• Bank Statements
• Agreement & Contract
• Purchase Receipts
• Invoice*

*No matter what kind of invoices related to your business transaction, you should keep them for the record. These invoices will become supporting proof of business activities. CPA Auditor may require you to provide extra documents for conducting the audit report. Please make sure all the proof are proper and fulfill the IRD requirements.

Company Audit is a necessary procedure in submitting the yearly tax return. There is nowhere to hide to conduct an audit report. If you have any questions on Accounting & Audit, please feel free to drop us an email at [email protected] / Whatsapp us +852 9168 9205 anytime. KPC Business Centre has 12 years experiences with providing outstanding accounting & audit services.

為了遵守《公司條例》和稅務責任的要求，香港政府要求每家公司每年安排一次由第三方獨立人士（例如註冊會計師）安排的公司財務審計。審核員有責任在提交審核報告給稅務局（IRD）之前，檢查您提交的公司財務報告是否符合要求，並確保文件正確無誤。

哪位審核員適合我的公司？

如前所述，稅務局只接受註冊會計師事務所進行的審計報告。選擇審計師前必須考慮以專業和合稅務局規格是為主要準則。通常您會在公司成立18個月後收到首份公司報稅表。為避免在最後一刻「臨急抱佛腳」，提前準備所需文件的最佳的處理方法。

我需要準備哪些文件？

在將您的審計工作分配給合規格的審核員之前，請先準備好以下文件，以防止浪費額外的時間在處理文件上。

• 資產負債表
• 損益表
• 銀行月結單
• 合同或同意書
• 採購收據
• 發票*

*不論發票類型如何，與您的業務交易相關的發票都應保留下來以作記錄。這些發票將成為業務活動的證據。審核員可能會要求您提供額外的文件來進行審核報告。請確保所有證明文件均正確無誤，並符合稅務局要求。

公司審核是提交公司報稅表的必要程序。仕何公司都要安排審計報告。如果您對會計和審計有任何疑問，請隨時向[email protected]發送電子郵件 / Whatsapp us +852 9168 9205。 尖沙咀商務中心擁有12年的會計和審計服務經驗。