審計安排 Audit arrangement

 

根據香港法例第622章《公司條例》第405條規定，在香港註冊成立的有限公司每年需要編制財務報表及經由合資格執業會計師審核，用以在公司周年股東大會上提交出席股東省閱。簡單來說，公司的第一份經審核財務報表不能涵蓋超過18個月帳目。之後，每年編制及安排審核年度財務報表。

另外，香港稅務局要求公司每年在遞交利得稅申報表的同時，需附上一份經審核財務報表以作評稅之用。

我們會代安排會計師事務所會遵循獨立原則的前提下，為企業提供符合香港會計師公會發出的核數準則作出審計報告，並對企業的財務報表及會計記錄的真實性、公允性及會計 處理方法連貫性，發表審計意見。在有需要的情況下，我們可提供管理建議書，並向客戶管理層報告其存在的重大問題、提出改善方案及如何提高管治水平的參考建議。

 

 

According to Section 405 Companies Ordinance of Hong Kong, every company incorporated in Hong Kong need to prepare her financial statement and being audited by a Certified Public Accountant (Practicing) annually.

 

The first audit report shall be presented to the shareholders in AGM with 18 months after incorporation.

We will help to arrange CPA firm to provide you the services of preparing statutory audit report according to legal requirements in Hong Kong. Audit report is not just a simple financial report, they will also investigate the potential threat the company may have and provide professional consultant opinion about the problem to our clients. With the suggestion, companies can have better risk management for their potential business risk.

Base on the financial and accounting report, the CPA firm will provide you an overall business evaluation. They have experience of many different industries and they can provide many professional suggestions for your business operation.