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Hong Kong Accounting - KPC Statutory Auditing Services

Every company incorporated in Hong Kong under the Companies Ordinance is required to submit a set of audited accounts together with the company's Profits Tax Return (Form BIR 51) at the end of every financial year. There is no mandatory year-end date for Hong Kong companies, but 31 March and 31 December are the more common ones. The audited accounts must be done in accordance with the Hong Kong Financial Reporting Standards by a certified public accountant. An audited report consists of the director's report, profit and loss statement and the balance sheet exhibit a true and fair view of the company's financial position.

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