Auditing

According to the Companies Ordinance, annual financial statements prepared by every Hong Kong limited company should be audited by a Certified Public Accountant with a practicing certificate issued by the Hong Kong Institute of Certified Public Accountants ('HKICPA') and laid before its annual general meeting. Besides, profits tax return should be submitted with audited annual financial statements for tax assessment in compliance with the Inland Revenue Ordinance.

As an auditor, GCCPA performs the statutory audit follows the Hong Kong Accounting Standards and Auditing Standards as required by the HKICPA and ethical standards, such as the independency of the reporting accountants and the confidentiality of clients' information. In addition to the general audit services, we would like to provide our clients value-added opinion and services through understanding clients'expectation and its industries. We believe it can enhance the quality of financial statements and improve the efficiency of company operation.

Except for the statutory audit, the following internal audit or special audit will be carried out by reference to our clients' needs:
- Audit or due diligence provided for sino-foreign joint ventures and mergers and acquisitions
- Report and advise on operation efficiency and management performance by internal audit
- Investigation on management misconduct
- Sale of businesses and related valuation
- Audit services for charities and associations