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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
Directors' Responsibilities

Company directors are responsible for ensuring that the company maintains proper books of account and for preparing financial statements which give a true and fair view, and have been prepared in compliance with the Hong Kong Companies Ordinance. The company’s books of account and other relevant records and related information are all important documents required by auditors for examination during the course of audit work.