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Reporting relief and audit
Content date: 2026-09-06
Simplified reporting and audit
Simplified reporting does not waive the audit requirement. The statutory exception for dormant companies must be assessed separately.
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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.