HK company must come with compliant auditing, otherwise……- 大数跨境

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HK company must come with compliant auditing, otherwise……

HACOS瀚客企服

2022-05-13

什么是香港公司审计？
What is a HK company auditing?

香港公司审计指的是由香港持牌会计师对香港公司进行公司财务帐目的核实与核准，并出具相关报告文件，也就是常说的审计报告。

HK company auditing refers to the verification and confirmation of the company's financial statements and the issuance of relevant report documents, which is often referred to as an audit report, by a Hong Kong licensed accountant.

根据香港《公司条例》及《税务条例》规定，香港有限公司每个会计年度都必须进行审计报税。

According to the Hong Kong's Company Ordinance and the Inland Revenue Ordinance, a Hong Kong limited company shall conduct auditing for tax declaration every accounting year.

香港税务局只接受由香港会计师公会认可的执牌CPA签字的审计报告报税。

The Hong Kong Inland Revenue Department only accepts the audit report signed by the licensed CPA recognized by the Hong Kong Institute of Certified Public Accountants.

香港公司什么时候做审计？
When to do auditing?

香港公司是按年度报税，也就是一年只需要报一次税。

HK companies file tax on an annual basis, which is different from mainland companies that file tax once a month.

新成立的香港公司，首次审计报告为公司成立日至18个月内的财务数据，往后的每个年度都是12个月递交一次审计报告。

For newly established HK companies, the first auditor’s report shall cover the financial data of 18 months from the date of establishment of the company, and reports of each subsequent year shall be submitted every 12 months.

为什么要做审计？
Why to do auditing?

从2018年开始，香港加强了反洗钱力度，将香港所有金融机构和银行都列为了调查对象。同时，香港也加入了经合组织OECD的CRS（金融账户涉税信息自动交换）。这也意味着对于香港公司的合规性有了更高的要求。

Since 2018, Hong Kong has strengthened its efforts on anti-money laundering, including all financial institutions and banks in Hong Kong as the object of investigation. At the same time, it has also joined the CRS (Common Reporting Standard) advanced by OECD. This also means that there are stricter requirements for the compliance of HK companies.

虽然审计报告用途主要是向香港税务局提交并缴纳税款，但同时也是香港监管部门进行反洗钱监管的一个重要方式和渠道。

Although the audit report is mainly used to declare and pay taxes to the Hong Kong Inland Revenue Department, it is also an important tool for Hong Kong regulators to conduct anti-money laundering supervision.

另外，审计报告可作为向公司股东、董事说明公司经营状况的必要文件，以及作为向社会和特定部门（如银行）说明资产和运营情况的公信力报告。更重要的是，注册满1年以上且有运营记录的香港公司，在注销的时候是需要提供会计师审计报告的。

In addition, the audit report may be a necessary document to show the company's situation to the company's shareholders and directors, and evidence to prove the assets and operations to the society and specific departments (such as banks). More importantly, HK companies that have been registered for more than one year and have operating records need to provide an audit report when applying for deregistration.

审计报告就是一家香港公司正常做生意最直接有力的证据。合规审计切忌侥幸偷懒！如果公司不按时合规做审计，被香港有关部门查处将会承担严重后果。

The audit report is the most direct and convincing evidence for compliant operation of a HK company. Always take auditing seriously, otherwise, adverse consequences occur with no doubt!

1、罚款。

Be fined.

2、银行账户被关闭，余额被冻结。

The bank account may be closed and the balance in it may be frozen.

3、公司无法进行股权转让以及更换董事。

The company may not be able to transfer shares or change director.

4、公司董事和股东将被拉入香港政府黑名单，限制出入境。

The director and the shareholders may be blacklisted by the Hong Kong government and be restricted from entry and exit.

5、公司信誉度下降。

The company's credibility may be damaged.