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Simon Yau & Co.
Chartered Accountants
Certified Public Accountants

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Statutory Audits


  • audits of annual accounts of companies in compliance with the Companies Ordinance and any other ordinances
  • advice to clients on accounting and auditing matters
  • advice to company directors on their statutory obligations and responsibilities

By law, the annual accounts of a limited company must be audited by a Certified Public Accountant.   Certified Public Accountants are professionally qualified and duly recognised by law. Their work follows the accounting and auditing standards as promulgated by the HKICPA, the only statutory licensing body of accountants in Hong Kong responsible for the regulation of the accountancy profession.  They are also bound by the HKICPA ethical standards which emphasize on auditor's independence and his duty to keep clients' information strictly confidential.
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Amendments to HKAS 1, Presentation of financial  statements: capital disclosures and HKFRS 7, Financial instruments: disclosures effective for financial statements beginning on or after 1 January 2007.
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