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Appoint an auditor

Every Hong Kong company needs an auditor before its first annual accounts are due. Generate the board resolution appointing the first auditor — or filling a vacancy — free.

When the board appoints the auditor

The directors appoint the company’s first auditor (any Hong Kong practising CPA firm) and can fill a casual vacancy if the auditor resigns mid-year. After that, the auditor is re-appointed by the members each year — usually in the annual written resolutions.

Create your document

Nothing is uploaded — the document is generated in your browser.

After you sign

  1. Sign the auditor’s engagement letter — the auditor will issue one setting out scope and fees.
  2. Plan the audit timeline — accounts must be audited and adopted within 9 months of the financial year end, and filed with the Profits Tax Return when the IRD calls for it.
  3. Re-appoint annually — thereafter the members re-appoint the auditor each year in the annual resolutions.

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Important. This free tool produces a standard template for a straightforward Hong Kong private company limited by shares and is provided for general information only — it is not legal, tax or professional advice, and using it does not create a client relationship with 818HI. If your company has special provisions in its articles of association, more complex shareholding, or any dispute, talk to us or your professional adviser before signing.