These service areas involve particular statutory or regulatory requirements. The list below follows the firm's existing service descriptions.
Statutory Audit
Strictly comply with Hong Kong's Companies Ordinance and Hong Kong Auditing Standards (HKSAs) to provide limited companies with legally required annual audit reports. Our reports are credible and meet the requirements of the Companies Registry and the Inland Revenue Department.
Government Funding Scheme Specialised Audits
We provide designated audit services for various Hong Kong government subsidies and funding programmes, assisting companies with applications and certification:
- BUD Special Fund audits: audit reports meeting the requirements of the Trade and Industry Department for applications under the "Dedicated Fund on Branding, Upgrading and Domestic Sales".
- SME Marketing Fund (EMF) expense audit certification.
- Innovation and Technology Fund and other Innovation and Technology Commission funding audits.
- Specialised audit services for funds such as the Recycling Fund and the Environment and Conservation Fund.
Our professional team is familiar with the audit requirements and declaration processes of various government departments, helping your funding applications meet the applicable requirements and complete final certification.
SFC-Licensed Registered Institution Audits
Provide specialised audit services for various licensed corporations regulated by the Hong Kong Securities and Futures Commission (SFC), supporting compliant operations in accordance with the Securities and Futures Ordinance and SFC requirements:
- Annual audit for licensed corporations: conducted strictly in accordance with the SFC's Code of Conduct and Financial Resources Rules.
- Internal control reviews: assess compliance with the Guidelines on Competence, Supervision, and Internal Control for SFC Licensed Persons or Registered Persons.
- Client asset audits: ensure licensed persons properly segregate and handle client assets.
- Financial reporting audits: assist in preparing and auditing financial statements required for submission to the SFC.
- Special investigations and compliance reviews: conduct independent investigations in response to regulatory inquiries or internal compliance issues.
Licensed Insurance Broker Company Audits
Provide audit services for licensed insurance broker companies authorised by the Insurance Authority (IA), complying with the Insurance Ordinance and IA regulations:
- Statutory annual audit: compliant with the Insurance (Financial and Other Requirements for Licensed Insurance Brokers) Rules.
- Client money audits: audit insurance client money accounts to ensure compliance with segregation requirements.
- Professional indemnity insurance compliance audits: verify compliance with minimum indemnity insurance requirements.
- Internal control system assessments: review anti-money laundering and counter-terrorist financing systems.
- Special compliance reports: provide specific compliance audit reports as required by the IA.
Licensed Money Lender Company Audits
Provide specialised audit services for money lenders licensed by the Companies Registry under the Money Lenders Ordinance:
- Statutory audit and annual reporting: compliant with the requirements for audit statements under Section 20 of the Money Lenders Ordinance.
- Interest rate and fee compliance reviews: ensure loan interest rates and related charges comply with statutory caps and regulations.
- Loan agreement and operations audits: review the compliance of loan documents and operational processes.
- Anti-money laundering system audits: evaluate the effectiveness of systems for combating money laundering and terrorist financing.
- Customer credit assessment reviews: ensure credit approval procedures are reasonable and comply with internal policies.
