Audited Accounts?

ha..ha...yes. This is the statutory requirement from the IRD that every company in Hong Kong should submit a audited financial statement (limited company and listed company) in every year.

Not neceesary. Hong Kong incorporated companies would be required to prepare annual audited accounts. Companies incorporated in British Virgin Islands ("BVI") would have no such requirement.

For Hong Kong tax filing purpose, BVI companies may request the Inland Revenue Department to accept certified management accounts in support of the Hong Kong tax return filed.

係, 所有有限公司都需要每年有一本由CPA簽發的Audited Account