那一條法律規定有限公司每一年都要做audit?

2010-10-14 10:47 pm
如題, 有限公司, 很多人都說每年都要做一份audit, 是有法律跟據的嗎?

如有, 是那一個條法律的? 公司法?

萬分感謝!!

回答 (2)

2010-10-15 1:30 am
S 121 is only stated out that the company should keep proper books. The key issue is that the balance sheet and profit and loss account together with the auditors' report should be laid and presented to the members in the Annual General Meeting ( AGM ), normally held within 15 months between 2 AGMs, as stated under S. 141 of the Companies Ordinance.

2010-10-14 18:40:23 補充:
S 122 is only stated out that the company should keep proper books.
2010-10-14 11:03 pm
公司法第122節第一段


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