Hong Kong Statutory Audit

Statutory audit and assurance for Hong Kong limited companies — accounts ready for profits tax filing.

Under the Companies Ordinance, Hong Kong limited companies generally require an annual statutory audit. When filing a profits tax return with the Inland Revenue Department, audited financial statements are typically required. Even with limited transactions, active companies should allow time to assemble bank statements, invoices and contracts.

Our Hong Kong audit services

  • Statutory annual audit
  • Arrangements for dormant or low-activity companies
  • Observations on internal controls and processes
  • Special-purpose reports (for example income confirmation), where appropriate

How audit links to tax

Completing the audit supports a cleaner profits tax filing. VCL can coordinate bookkeeping → statutory audit → profits tax so you are not chasing documents across multiple providers. See also our profits tax and accounting pages.

We treat audit as more than a compliance checkbox: we explain what the numbers mean for management. Share your year-end and activity level by WhatsApp or email for practical next steps.

Frequently asked questions

Does every Hong Kong limited company need an annual audit?

Generally yes — limited companies must prepare financial statements and obtain a statutory audit under the Companies Ordinance. Specific exceptions such as duly declared dormant companies may apply; confirm your position with an advisor.

How does the audit relate to profits tax?

When filing a profits tax return, active limited companies typically need to attach audited financial statements. Completing the audit supports timely filing.

What documents are usually required?

Common items include incorporation and business registration documents, articles, bank statements, sales and purchase records, contracts, payroll/MPF records, and the prior-year report if any. The list depends on your business.

How can VCL help?

We can coordinate bookkeeping clean-up, statutory audit arrangements and alignment with your tax timeline. Share your year-end and activity level for an initial assessment.

FAQs — Hong Kong Statutory Audit →

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Talk to our team

Tell us about your Hong Kong or cross-border needs. WhatsApp for a free initial consult, or email info@vclhk.com — no invented prices or bank guarantees, just practical next steps.

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