What documents will the auditor ask my Hong Kong company for?

Core records

• Accounting records and trial balance (companies must keep records that explain transactions, s.373).
• Bank statements for all accounts for the full year, plus reconciliations and details of any closed accounts.
• Business registration, certificate of incorporation, articles, minutes and resolutions, registers of members and directors.

Revenue and costs

• Sales invoices, contracts and customer agreements, receipts and purchase invoices.
• Expense claims and supplier statements.

Assets and liabilities

• Fixed asset register and purchase documents; tenancy agreements.
• Inventory listing and stock count records.
• Loan agreements, hire purchase and credit card statements.
• Debtor and creditor listings with ageing.

People

• Payroll records, MPF contributions and employment contracts. (See the payroll answer.)

Related parties and owners

• Director's current account and shareholder loan details, and related-party transactions (see that answer).

Tax

• Prior-year tax computation and IRD correspondence.

Auditors often send a request list at engagement. Providing items before fieldwork starts shortens the audit. If you do not have a document, say so early and explain why; supplying incomplete or inconsistent explanations can lead to a modified opinion.