財務報表有沒有列出核數師酬金

按公司法例附表A規定，審計費用即核數費會列於財務報告附註內。由於非核數服務按香港會計師公會規定不可以由同一班人做，所以會歸入專業服務費中而不會在財務報告內單項列出。 希望幫到你！

2008-03-26 21:06:55 補充：
唔好意思，應該係公司條例附表十，即Tenth Schedule。附表A係公司組織章程。

The amount as stated as auditor's remuneration in the published accounts is only the audit fee. This has to be disclosed under the law. Any other fee paid to that CPA is not reuqired to be disclosed. The other fee maybe reflected in the accounts as legal and professional fee. However, you cannot get this expense item as only a brief Income Statement in the financial Statement is published.