We provide auditing services to our clients to fulfill the requirements of Companies Ordinance and other regulations and laws.
In accordance with Section 129D of Hong Kong Companies Ordinance (Cap 32) (the “Ordinance”), a report by the directors (i.e. directors’ report) with respect to the profit and loss of their limited company incorporated under Hong Kong Companies Ordinance (the “Company”) for the financial year and the state of the Company’s affairs as at the end thereof must be attached to the balance sheet. In addition, the directors’ report must be approved by the chairman of the meeting.
In accordance with Section 129C of the Ordinance, the profit and loss account must be annexed to the balance sheet and the auditor’s report must attached thereto.
In accordance with Section 141 of the Ordinance, the auditors of the Company have to make a report (i.e. auditor’s report) to the members on the accounts examined by them, and on the balance adn the profit and loss account laid before the Company in the annual general meeting during their tenure of office. In addition, the auditor’s report must be read before the Company in annual general meeting and must be open to inspection by any member of the Company.
In accordance with Section 141(5) of the Ordinance, the auditors have a right of access at all times to the books and accounts and vouchers of the Company and are entitled to require from the officers of the Company such information and explanations as they think necessary for the performance of the duties of the auditors.
We also provide auditing services to non-profit making organisations (i.e. churches, charitable organisations, schools, educational institutes, etc.) and those companies limited by guarantees, a kind of public company.