Is a Hong Kong company required to file audited accounts?
As per Hong Kong company law, every company formed in Hong Kong (with the exception of companies deemed as dormant under the Companies Ordinance), must file its audited accounts with the Inland Revenue Department of Hong Kong along with its profits tax return on an annual basis. The auditor must be a member of the Hong Kong Society of Accountants and must hold a practicing certificate. There is no requirement to file accounts with the Companies Registry.
