Hong Kong companyIn normal operation, it is required to make a formal audit report every year in accordance with the Company law. The audit report inevitably needs to confirm the accounts opened by Hong Kong companies. Today, I would like to share with you that the bank account of the Hong Kong company has been cancelled. Do you still need the confirmation?

This is a distinction that needs to be made ifHong Kong companyThe account is closed before the closing date of the audit report, and the cancellation receipt is obtained, so the auditor does not need to certify the account when the report is audited. However, if the account is closed after the closing date, then even if the account is closed, it still needs to be verified.

For example:Hong Kong companyAIt also opened HSBC and Oversea-Chinese Bank. Hong Kong companyANeed to do2021years1month1Day arrival2021years12month31Audit report of the day. Hong Kong companyAThe HSBC bank account is in2021years11month30The day was cancelled,12month10I got the cancellation receipt. Ocbc Bank in2022years1Monthly cancellation, the same month to get the cancellation receipt. So in doing2021For the annual audit report, the auditor is required to confirm the OCBC account, but not the HSBC account.

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