Auditing of local financials. If so, must the auditor be located in local jurisdiction, and must the company's books be kept locally?
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Hong Kong, SAR
Limited private companies
Audit of financial statements by registered Hong Kong auditors is required, but such audited financial statements are not publicly available. A company’s accounting records must be kept at its registered office or any other place that the directors think fit. If a company’s accounting records are kept at a place outside Hong Kong, the accounts and returns with respect to the business dealt with in those records must be sent to, and kept at, a place in Hong Kong.
Audited accounts must be approved by the board and tabled at annual general meeting.
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