Hong Kong'sRegistered CPA FirmOne-Stop Professional Services

PAT CPA is a licensed Hong Kong CPA firm, led by a Certified Public Accountant registered with the Hong Kong Institute of CPAs (HKICPA), and holds a Trust or Company Service Provider (TCSP) license. With over 20 years of professional experience, we provide one-stop accounting, audit, company registration, and secretarial services for SMEs.

Hong Kong limited companies must fulfill the following annual requirements: (1) Appoint a CPA to conduct [statutory audit](/en/services/audit); (2) File Profits Tax Return; (3) Submit Annual Return (NAR1) to the Companies Registry, handled by [company secretary](/en/services/secretarial); (4) Update company secretary and registered address records. Non-compliance may result in penalties or legal consequences.

We offer transparent pricing with no hidden fees. [Company registration all-in package HK$6,800](/en/pricing/company-registration) (service fee HK$2,000 + government fees HK$3,895 + chops/green box HK$600 + disbursements HK$305); [accounting services](/en/services/accounting) from HK$800/month; [audit services](/en/services/audit) from HK$6,000. All services include free initial consultation.

Just 3 simple steps: (1) Contact us via [WhatsApp +852 6660 2198](https://wa.me/85266602198), phone, or website form for a free consultation; (2) We provide a detailed quote based on your needs; (3) Confirm and we start immediately. We guarantee same-day response to all enquiries.

Hong Kong companies can freely choose their fiscal year-end. The two most common are 31 March (aligns with HK government fiscal year, tax filing deadline 15 November following year with auto-extension) and 31 December (aligns with calendar year, tax filing deadline 15 August following year with auto-extension). New companies can typically extend their first accounting period up to 18 months to defer first filing. Consult [our tax advisory service](/en/services/accounting) for recommendations.

Yes. A Hong Kong limited company requires at least 1 director (aged 18+, any nationality, no HK residency required) and 1 shareholder — the same person can serve both roles. However, under Section 475(2) of the Companies Ordinance, a sole director cannot also be the company secretary. The company secretary must be a separate Hong Kong resident or a Hong Kong-registered company (such as our [TCSP-licensed secretary service](/en/services/secretarial)).

Hong Kong company tax filing deadlines depend on the company's financial year-end: Companies with March 31 year-end must file by November 15; companies with December 31 year-end must file by August 15; companies with other year-ends must file within 1 month of receiving the tax return. New companies have an 18-month grace period for their first filing. Contact [our tax advisory service](/en/services/accounting) for assistance.

Hong Kong company audit fees vary based on company size, transaction volume, and business complexity. Generally, [small company audits start from HK$6,000](/en/pricing/audit); medium-sized companies range HK$15,000-30,000; larger or complex businesses cost more. PAT CPA offers free quotations. [View full audit pricing details →](/en/pricing/audit)

Profits Tax is levied on the assessable profits of companies operating in Hong Kong. The current two-tiered rates are: 8.25% on the first HK$2 million of assessable profits, and 16.5% on remaining profits. Hong Kong operates on a territorial basis - only profits sourced in Hong Kong are taxable; offshore income is generally exempt.

A newly incorporated Hong Kong company must complete its first audit and file its tax return within 18 months of incorporation. Annual audits are required thereafter. We recommend engaging an accountant early after incorporation to ensure proper record-keeping and avoid last-minute rushes. [Learn about our audit services →](/en/services/audit)

Accounting services cover day-to-day bookkeeping, document organization, and financial statement preparation. Audit services involve an independent CPA examining and verifying the company's financial statements, then issuing an audit report. Hong Kong law mandates statutory audits for limited companies, while accounting can be handled in-house or outsourced. [View our accounting services](/en/services/accounting) and [audit services](/en/services/audit).