有d咩個auditing firm會直接攞到而唔需要問book-keeper攞嘅呢?

Actually, book-keeper should give all the information to audit firm, even the auditor can confirm the value or information from third parties.

For those the company secretary can provide the amount of secretial fee, which is because the fee is charged from the company secretary, and the business registration fee that the company secretary can provide is because the company secretary may help it's client to pay the fee first and the company would charge it's client after the business registration form send back.

For the book-keeper, who should provide the management account for the year ended and the three months (after year ended) sales and purchases invoices to the auditor (if it is normal trading company).

Company secretary only keeps the green box which includes the company seal, minutes book, file of annual retrun, Business registration, file of changes of directors, if any.

Auditors can get these information from the Company Secretary or from the Company Registry website.

You should have the payment of directors' remuneration, BR fee that submit to the auditor.

他們向Company Secretarial Company (公司秘書服務公司) 索取之資料基本上是按<公司條例>之公司備妥之登記冊，如董事名冊，股東名冊，股權轉讓名冊和抵押名冊。並不是secretial fee 的資料，這與Book-keeping 是兩回事。
身為book-keeper，有關公司之會計帳冊，憑証和有關文件 等等，都應提供作為核數之用。

2007-04-30 08:40:33 補充：
Not exactly true. The question is focusing on the information that could be provided from Company Sercretarial Services company (CS). The auditors need to inspect the statutory book kept by the CS and this is not the work of a book-keeper. This is the main issue.