Appoint an auditor
Every Hong Kong company needs an auditor before its first accounts are due. Draft the board resolution appointing one, free.
When the board appoints the auditor
The first auditor is appointed by the directors, not the members, and the appointment holds until the accounts are laid before the company. The resolution below records that appointment and the auditor's remuneration authority, which is what the audit engagement letter will refer back to.
The directors appoint the company’s first auditor (any Hong Kong practising CPA firm) and can fill a casual vacancy if the auditor resigns mid-year. After that, the auditor is re-appointed by the members each year — usually in the annual written resolutions.
Create your document
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Review every detail carefully before signing — you are responsible for the accuracy of the final document.
Download your board resolution — free
Enter your details and the Word file (.docx) downloads instantly — the document itself is generated in your browser and is never uploaded. We’ll follow up by email in case you’d like help completing the next steps.
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Choosing an auditor is separate from keeping the books. Our accounting partner Certanta does the bookkeeping and arranges the audit.
Would rather not do it yourself? LAULEGA files it for you at a published price, and the documents land in your client portal.
After you sign
- Sign the auditor’s engagement letter — the auditor will issue one setting out scope and fees.
- Plan the audit timeline — accounts must be audited and adopted within 9 months of the financial year end, and filed with the Profits Tax Return when the IRD calls for it.
- Re-appoint annually — thereafter the members re-appoint the auditor each year in the annual resolutions.