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Hong Kong × Audit & Assurance

Audit & Assurance in Hong Kong

Independent audits and reviews that investors, lenders and regulators can rely on. In Hong Kong, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this workNamed WONE Global lead
  1. What happens next · 1WONE Global acknowledges your requirement and confirms what's involved.
  2. 2The local firm runs its conflict checks.
  3. 3We confirm Yvonne Chow as your named lead.
  4. 4You agree scope and fees directly with the firm before work begins.
Hong Kong at a glanceEast Asia

Hong Kong · Wednesday 4 November

02:57

Local time

Currency
HKD
Working week
Monday – Friday
Dialling code
+852
Region
East Asia
Doing business in Hong Kong →

Scope

What the service covers here

  1. 01Define the assurance scope
  2. 02Coordinate statutory or group audit requirements
  3. 03Address local reporting standards
  4. 04Support remediation of material findings

Key questions

What we will work through with you

  • What needs to be decided before audit & assurance work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

WONE Global Partners in Hong Kong

Other WONE Global Partners here

The other named professionals responsible for WONE Global work in Hong Kong.

What the guides say · Hong Kong

What Audit & Assurance involves in Hong Kong

The topics from the Hong Kong guide that this work depends on.

Key facts

Essentials · source-checked

Profits tax (corporations)
8.25% on first HK$2m, 16.5% above
VAT / GST
None
Main entity form
Private company limited by shares (at least one natural person director)
Foreign ownership and directors
Non-residents may be directors; no minimum paid-up capital
Currency
Hong Kong dollar linked to US dollar (7.75 to 7.85); no exchange controls
Global minimum tax
15% for groups with EUR 750m+ revenue, from 2025
New York Convention
Hong Kong awards enforceable in all Convention states
Statutory minimum wage
HK$43.1 per hour from 1 May 2026

The topics this work touches

  • Tax & Statutory

    Hong Kong taxes business profits on a territorial basis at two-tiered rates and has no VAT, sales tax or withholding tax on dividends and interest. Royalties paid to non-residents are a key exception, as the payer must deduct tax.

    Read the essentials

Our full guides are checked against official sources. Guides drafted with AI are marked as such. None of this is legal or tax advice.

WONE Global Intelligence

Ask about audit & assurance in Hong Kong

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