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Foreword
Introduction
About HLB International
General Information
Trade, Monetary, Financial & Legal System
Statutory Audit Requirements
Hong Kong Tax Structure
Setting up Companies in Hong Kong
Listing on the Hong Kong Stock Exchange
Doing Business in HK
Statutory Audit Requirements
Statutory Audit

Every company incorporated in Hong Kong must have its financial accounts audited by auditors registered under the Professional Accountants Ordinance (PAO) annually. For private companies, the audited accounts should be laid before shareholders at the annual general meeting (AGM), or should be sent to the shareholders (in case that the company is not required to AGM), within 9 months (6 months for other companies) after its financial year-end. There is no mandatory year-end date for Hong Kong companies, but 31 March and 31 December are the more common ones.