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.
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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
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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 — the audited reporting documents must be laid before the AGM, or sent to every member where the AGM has been dispensed with, within 9 months of the end of the accounting reference period (s.431(1)(a)). They then go to the Inland Revenue Department with the Profits Tax Return when it is issued.
- Re-appoint annually — thereafter the members re-appoint the auditor each year in the annual resolutions.