File Financial Report

Overview: An HK company/legal entity must prepare and file an annual Financial Report (audited financial statements) and Profit Tax Return after the end of the financial year.

Main specifications:

• The information that must be included in the financial report depends on the size of your business
• The financial report must be prepared by the managing directors, approved by the shareholders, and audited by the Hong Kong Certified Public Accountant (CPA) after the end of the financial year.

Purpose: File Financial Report and Profit Tax Return of a company/legal entity

Registering authority: The Hong Kong Inland Revenue Department (IRD)

Term of registration: 2-3 working days

Personal presence: Not required

Conditions for registration:

• The financial report must be prepared by the managing directors, approved by the shareholders of a company/legal entity, and audited by the Hong Kong Certified Public Accountant (CPA)

Required documents:

• Approved Financial Report and Profit Tax Return