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When an audit is required
FAQ
Simplified reporting does not waive the audit requirement. The statutory exception for dormant companies must be assessed separately. See the Companies Registry FAQ on accounts and audit.
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.