According to the Hong Kong Company Ordinance, all companies incorporated in Hong Kong are required to appoint an auditor for each financial year. Further, the audit report is one of the reporting documents the directors of a company must produce for the annual general meeting.
Generally, all companies have to submit the first profits tax return and audit report to IRD within three months after the issue date of the first profits tax return.
If companies set the year-end date as 31st Dec or 31st March, they can apply for a block extension from the second financial year. If companies set the year-end date as 31st Dec and apply for the block extension, they can submit the profits tax return and audit report on 15th Aug. If companies set the year-end date as 31st Mar and apply for the block extension, they can submit the profits tax return and audit report on 15th Nov.
New companies are free to set any date within 18 months after registration under the Hong Kong accounting standards and the Company Ordinance. If companies set the year-end date as 31st Dec or 31st March, they can apply for a block extension from the second financial year and can submit the profits tax return and audit report later.
Audit fees depend on the estimated time involved in completing the audit engagement. Also, the auditor will consider the professional risk and exposure they generate by issuing an opinion.
We normally take three or four months to accomplish the audit once we receive payment and the needed documents (due diligence documents and accounting documents).
According to the Company Ordinance, a company is required to perform the audit and present the audit report to its AGM annually, regardless of its profit amounts or inactive status.
根據《公司條例》，香港有限公司一般需要委任核數師，並每年提交經審計的財務報表，以確保公司財務狀況的透明度。
香港有限公司在收到稅務局（IRD）發出的利得稅報稅表時，須連同經審計的財務報表一併提交。因此，多數公司每年都需要完成審計程序並提交審計報告。
一般申報期限如下：
根據香港財務報告準則及公司條例，新公司在註冊後18個月內可自行選擇財政年度年結日，如果公司以12月31日或3月31日為年結，他們可以在第二個財政年度開始時申請延期提交報稅表，以延遲呈交報稅表及審計報告的期限。
根據預計完成審計工作所需時間，將會決定審計費用；此外，核數師亦會考量發表意見所承擔的專業風險，而釐定收費。
當NOVA 收到費用及所需文件（包括盡職調查及會計文件）後，我們將會在3-4個月內完成審計。
即使公司沒有盈利或交易，只要仍屬活躍公司，一般仍需完成年度審計，並於周年股東大會上向股東匯報審計報告。除非正式申請成為不活動公司並獲豁免，否則仍需履行審計義務。
根据香港公司条例，所有于香港注册的公司均须于每个财政年度委任核数师，并于周年股东大会上提交审计报告，以确保公司于该财政年度中，财务状况的透明度。
香港有限公司在收到稅務局（IRD）發出的利得稅報稅表時，須連同經審計的財務報表一併提交。因此，多數公司每年都需要完成審計程序並提交審計報告。
一般申報期限如下：
根据香港财务报告准则及公司条例，新公司在注册后18个月内可自行选择财政年度年结日，如果公司以12月31日或3月31日为年结，他们可以在第二个财政年度开始时申请延期提交报税表，以延迟呈交报税表及审计报告的期限。
根据预计完成审计工作所需时间，将会决定审计费用；此外，核数师亦会考量发表意见所承担的专业风险，而厘定收费。
当NOVA 收到费用及所需文件（包括尽职调查及会计文件）后，我们将会在3-4个月内完成审计。
即使公司没有盈利或交易，只要仍属活跃公司，一般仍需完成年度审计，并于周年股东大会上向股东汇报审计报告。除非正式申请成为不活动公司并获豁免，否则仍需履行审计义务。
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