If you wish to register a company in Hong Kong, there are certain requirements you are supposed to adhere to after incorporation under the Companies Ordinance. At the end of every financial year, you should submit the audited accounts. Auditing should be done by a public accountant in accordance with the Hong Kong Financial Standards. The audited report should include the director’s report, profit and loss statements and the balance sheet for a true and fair view of the company’s financial position.
To accompany the audited accounts, you should submit the company’s Profits Tax Returns (Form BIR 51). Though the end of year date for Hong Kong companies is not fixed, the common dates are March 31 and December 31.