Every limited company in Hong Kong is required to prepare accounts laid out in a certain way and disclosing information specified by the Companies Ordinance. Audited accounts are also required to be submitted together with the tax return to the Inland Revenue Department for tax reporting purposes. Furthermore, the audited accounts have to be prepared by certified public accountant. The auditor examines the books and records in order to express an opinion in his report as to whether the annual accounts give a true and fair view and comply with the Companies Ordinance and other relevant legislation where applicable. In performing his or her duties, the auditor will follow standards and procedures laid down by the Hong Kong Society of Accountants. We also report to you any weaknesses in the system of internal control and accounting system perpetuating in your Company or Organisation which come to our attention during the course of our audit and we will put forward recommendations on how to improve those controls and eliminate any weaknesses.
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