核數師責任問題

如果你有注意稅務條例規定，公司業務記錄包括總賬是要妥善保存七年，而最高罰款為十萬元。你話被罰百多萬，咁你個會計師係你經無牌會計做完再俾會計師簽嗎？業務記錄保存以稅務條例嚟講係由公司董事或東主負責，同會計師無關，咁你點樣可以索償？當務之急應該係搵個有經驗嘅會計師幫你搞掂件事而唔係話去追究邊個嘅責任！
僅供參考！

It is impossible that an auditors' report could be issued on a financial statements of a limited company without proper books being kept, a ledger. If the auditor is also submitting the tax returns on behalf, he is acting as a tax representative capacity and not in the same capacity of being an auditor.

There is no such requirement for an audit if the company is a company, firm. Audit is only required for limtied comapny under the Companies Ordinance..

2010-03-09 17:30:09 補充：
A professional action and advice should be seeked for investigating this scenario and for the tax and penalty raised by Inland Revenue Department.