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Framework and auditor
Content date: 2026-09-06
Who may audit
Bookkeeping, preparing accounts and independent audit are distinct tasks. Where an audit is required, engage a qualified auditor and confirm independence and the scope of the engagement.
Case-specific decisions differ — book a consultation with our advisers.
The content of this page is general professional information and does not constitute tax, legal or investment advice. For specific cases, please consult a Hong Kong practising accountant or tax adviser, or refer to official publications of the IRD / SFC / HKMA / CR.