會計師完成核數等工作，需要所有股東簽名確認嗎？

1. Yes.
If the financial statements is prepared under the Small GAAP and to apply for the auditor's True and Correct view of the financial statements under Section 141D of the Comapnies Ordinance instead of using the Big GAAP for a True and Fair View. This 141D issue is usually applied to small limited company. And, it is required that such an application form must be signed by all shareholders of the company. Please note these wordings "Section 141D of the Companies Ordinance" in the application form.
2. As a Court Order has been issued summoning the company to attend the hearing on breach of Inland Revenue Ordinance, a director or an authorised person must go before the judge to admit the offence and hence must have a penalty. If you can tell the judge that the accounts has been submitted to IRD and be confirmed the same by IRD in the court, the penalty maybe lighter.
After that, you can communicate for a further extension to IRD maybe via your auditor. Of course, you have to make sure that you must comply with this and no more similar offence be committed.

1. 如果你講報稅，經審計財務報表祇需要董事﹝一個定兩個要睇你公司是否一人公司﹞簽署，而股東批核是指公司條例下經審計財務報表要於週年股東大會中展示及批核。在私人公司中祇要做一份會議議決同意書(Resolutions in Writing)由所有股東簽署，就可以解決技術上問題。
2. 延期要向法庭申請並知會稅務局，唔係可能被告藐視法庭。

希望幫到你！

1) There is no need for all the shareholders to sign the audited accounts, only director(s) is required to sign the audited accounts, if the company has only one director, then one director can sign the audited accounts, however, if the audit is using 141D rule, i.e. true & correct view, then need all the shareholders to sign the 141D form to agree & authorise the auditor to apply that 141D format, otherwise, when using true & fair view, it is no need for all the shareholders to sign the papers, but all the shareholders required to sign AGM minutes when call for AGM.

2) Auditor can either apply for an time extension or pay the penalty & submit the audited accounts later, you can ask for another auditor to see whether they can complete the audit in time for comparision, right now is the peak season for audit firm.