註冊香港公司只是開始，真正影響公司合規與信譽的，是後續的年審（Annual Return）與審計（Audit）。這兩項是每一家香港公司每年必須完成的法定程序。不論公司規模大小、是否營業，都不能忽視。Incorporating a Hong Kong company is only the first step.The true foundation of compliance lies in the Annual Return and Audit,two legal obligations every company must fulfill each year—regardless of its size or business activity.
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📅 一、什麼是年審？
What Is Annual Return?
國際
商務
Nye
HongKong
香港公司年審，主要是向政府更新公司資訊並續期商業登記。
它的目的，是讓政府掌握公司最新的結構與狀態，確保資訊透明。
The Annual Review refers to the yearly process of updating company information and renewing the Business Registration Certificate.
It ensures that the company’s structure and particulars remain accurate and transparent.
📍 包含兩個部分：
公司註冊處年報（Annual Return to Companies Registry）
商業登記證續期（Business Registration Renewal）
📍 時間要求：
每年成立周年日起 42 天內完成。
The Annual Return must be filed within 42 days after the company’s incorporation anniversary.
📍 主要更新內容：
董事、股東、公司秘書、註冊地址、股份變動等。
Updates include directors, shareholders, company secretary, registered address, and share changes.
What Is Audit?
商務
HongKong
Nye
「審計」是指由香港持牌會計師（CPA）對公司帳目進行審查並出具審計報告。
這是香港公司每年向稅務局遞交報稅表時的必要文件。
The Audit refers to the examination of financial statements by a Hong Kong Certified Public Accountant (CPA).
An audited report is required when filing tax returns to the Inland Revenue Department.
📍 首次審計：
公司成立約 18 個月後首次提交，之後每年一次。
The first audit is usually due 18 months after incorporation, followed by yearly submissions.
📍 審計內容包括：
資產負債表（Balance Sheet）
收入支出表（Profit and Loss Statement）
審計意見報告（Auditor’s Report）
商務
HongKong
Nye
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Annual Review ensures your company’s data is up-to-date.
Audit ensures your financial activities are accurate and compliant.
Both are crucial for maintaining good standing in Hong Kong.
商務
Nye
HongKong
⛔ 未按時提交年報：
公司註冊處會收取罰款（港幣 870～3,480 元），嚴重者可能被除牌。
⛔ 未完成審計或報稅：
稅務局可發出罰款通知，或影響公司離岸利潤免稅申請。
Late submission may result in penalties or deregistration.
Non-compliance with audit and tax obligations could lead to fines or loss of offshore tax benefits.
Q：沒有營業收入，還需要做審計嗎？
A：需要。即使是零營業公司，也必須提交審計報告（零報表）。
Yes. Even dormant companies must submit a “nil audit report.”
Q：年審與審計可以同時辦理嗎？
A：可以。通常會計師可協助整合流程，同步完成。
Yes. Most CPAs or agents can handle both processes together for efficiency.
Q：逾期補交會影響公司銀行帳戶嗎？
A：有可能。銀行定期審查公司狀態，若顯示“未合規”，帳戶可能被暫停。
Yes. Banks review company compliance status regularly. Non-compliance may affect account operation.
香港公司年審與審計並非繁瑣的形式，而是維持公司合法身份、銀行信任與國際形象的必要基石。
及時履行這兩項義務，不僅能避免罰款，更能為企業長遠發展奠定穩固基礎。
The Annual Review and Audit are not just administrative tasks—they safeguard your company’s reputation, legal status, and financial credibility.
Timely compliance ensures your Hong Kong company remains strong, trusted, and ready for global growth.
📞 Nye +186 1705 9367 (WeChat same number)
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