Limited private companies
Audit of financial statements by registered Hong Kong auditors is required but such audited financial statements are not publicly available. A company’s accounting records must be kept at its registered office or any other place that the directors think fit. If a company’s accounting records are kept at a place outside Hong Kong, the accounts and returns with respect to the business dealt with in those records must be sent to, and kept at, a place in Hong Kong.
Audited accounts must be approved by the board and tabled at annual general meeting.