Auditing of local financials. If so, must the auditor be located in local jurisdiction, and must the company's books be kept locally?
Hong Kong, SAR
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.