Hong Kong Company Compliance Guide 2026
Hong Kong company compliance is a collection of continuing responsibilities. The Companies Registry, Inland Revenue Department and financial.
Read guideKeep statutory records, annual filings and company changes organised.
18 guides
Hong Kong company compliance is a collection of continuing responsibilities. The Companies Registry, Inland Revenue Department and financial.
Read guideAn annual compliance checklist should separate recurring tasks from changes that must be handled during the year. Use it as a responsibility.
Read guideThe Hong Kong annual return is a Companies Registry filing reporting prescribed company particulars. It is not the annual accounts and it is not.
Read guideNAR1 is the annual return form used for the relevant local company filing, including Hong Kong private companies. Its purpose is to report.
Read guideFor a Hong Kong private company, the annual return is generally delivered within 42 days after the incorporation anniversary. The anniversary and.
Read guideHong Kong annual general meeting requirements depend on the company and the applicable statutory exceptions. A private company should not assume.
Read guideAccounting records should explain the company's transactions and financial position. Keeping only the year end bank balance is not enough to.
Read guideHong Kong audit requirements should be assessed separately from whether a company made a profit or owes tax. A small company or a company using.
Read guideIt is inaccurate to say that every Hong Kong company has identical audit obligations, but it is also inaccurate to assume that a small or loss.
Read guideThe first audit is easier when the company can explain how it started, how it earned or spent money and why each material balance exists. Prepare.
Read guideThe company's accounting reference period determines the period covered by its financial statements. It should be coordinated with tax and.
Read guideThe Inland Revenue Department states that relevant business records must generally be retained for at least seven years. Other duties, an ongoing.
Read guideThe company secretary's annual work should be defined in the service agreement and connected with the directors' responsibilities. A secretary can.
Read guideRegistered office compliance is an ongoing process for maintaining a valid address and receiving important correspondence. Paying for an address.
Read guideA Significant Controllers Register checklist should cover identification, required particulars, access and updates. A completed ownership chart.
Read guideMaking a Hong Kong company dormant is a formal legal process, not simply stopping sales or leaving its bank account unused. Check eligibility and.
Read guideA dormant company should plan its return to activity before taking new orders or moving funds. An accounting transaction can affect dormant.
Read guideClosing a Hong Kong company requires an appropriate legal route and resolution of outstanding affairs. Deregistration is available only where the.
Read guideStart with your business activity, your country of residence and the markets you want to serve.