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Annual Returns

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Note:

Under the Professional Accountants Ordinance (Chapter 50), only firms of certified public accountants (practising) or corporate practices registered with the Hong Kong Institute of Certified Public Accountants (the "Institute") or certified public accountants holding a valid practising certificate issued by the Institute are lawfully qualified to provide auditing services (for the purposes of the Hong Kong Companies Ordinance (Chapter 622)). You may refer to the Hong Kong CPA Practice Directory (https://www.hkicpa.org.hk/app/hkicpa_app/practicedirectory/index.php) and the Institute's membership list (https://app1.hkicpa.org.hk/membership/list/members/index.php (Eng only)) for further information.

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