What documents will the auditor ask my Hong Kong company for?
Expect to provide the accounting records and a trial balance, bank statements and reconciliations, sales and purchase documents, contracts, fixed asset and stock records, payroll and MPF records, loan and related-party details, and statutory records. Exact lists vary by firm and business.
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.
Legal basis
- Companies Ordinance (Cap. 622), s.373
Sources
Applies to 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- Does every Hong Kong limited company need an audit?Yes. Every Hong Kong company must have an auditor for each financial year and its financial statements audited, whatever its size or whether it trades. The only company that escapes is a qualifying private company that has validly become dormant under s.5 and s.447 of the Companies Ordinance.
- Do I still need an audit if my company had no revenue or no business activity?Yes, unless the company has formally become dormant. Having no sales does not make a company dormant in law. If it had any expenses, bank charges or other recorded transactions, the audit duty continues for that year.
- My company is loss-making. Do I still need to audit it?Yes. Profit or loss has no bearing on the audit requirement. A loss-making company is audited every year, and the auditor will also look closely at going concern.
- How do I make my Hong Kong company dormant to avoid the audit?Check the company qualifies, pass a special resolution declaring it will become dormant from a stated date, and have the directors deliver that resolution to the Companies Registrar. Dormancy takes effect from the delivery date or the later date in the resolution.
- Does a dormant Hong Kong company still have to file a profits tax return?Dormancy under the Companies Ordinance relieves the company from audited accounts, and IRD accepts a profits tax return from it without the audited statements. It does not by itself cancel the duty to file a return when IRD issues one.