Accounting in Hong Kong

A company incorporated in Hong Kong must keep its accounting records for at least 7 years; the records shall be kept at the registered office or at such other place as the directors may deem appropriate.

Each company must appoint an auditor who is a member of the Hong Kong Institute of Chartered Accountants and holds a certificate of practicing auditor. However, the company has no obligation to file accounts with the Hong Kong Inland Tax Department.