審核後的年度財務報告

2010-06-03 10:46 pm
公司做完年結後, 經核數師核實! 之後核數師問公司要多少份"審核後的年度財務報告",

(1) 其實要幾多份?
(2) 正本要給誰?
(3) 副本要給誰?

回答 (3)

2010-06-04 4:57 pm
✔ 最佳答案
經審計財務報告一般分為「簽署副本」(Signed Copy)及「不簽署副本」(Unsigned Copy)。俾股東多數係「不簽署副本」而按照公司法例,每一位股東都有權於週年股東會收到年報。政府﹝即稅務局!﹞祇肯收「簽署副本」(Signed Copy),公司內部亦應該保存兩份「簽署副本」(Signed Copy)。其他如銀行或其他投資者一般祇會提供「不簽署副本」,所以你祇需要三份「簽署副本」就差唔多喇!
僅供參考!
2010-06-04 8:14 pm
2010-06-04 4:42 am
It is all up to your requirement. Normally 2 original copy, 1 for Inland Revneue Department when filing the company's Profits Tax return. 1 as the offcial record and filed with the minutes of the coming Annual General Meeting (AGM) for approval and adoption of the audited accounts as presented in the meeting. You can make copies to all shareholders of the company before the AGM and for company's accounting in the coming financial year e.g. opening balances in the 'new' ledger etc.



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