Books ready before the auditor shows up
Audit and compliance support
Finbryn prepares audit-ready books and documentation for Hong Kong companies ahead of the annual statutory audit every active company must complete. Every file is reviewed by a senior principal before it reaches you; the audit itself, and the sign-off behind BIR51, come from a Hong Kong-registered, practising auditor engaged separately.
Auditor request list
Illustrative client · August 2026
HKD
- Trial balance and general ledger exportDone
- Bank confirmations and statementsDone
- Receivables and payables listingsDone
- Fixed asset register with additionsIn progress
- Accruals and prepayments supportNext
Illustrative. An example of the document, not a client's figures.
Why every Hong Kong company needs this
Under the Companies Ordinance (Cap. 622), an annual audit by a Hong Kong-registered, practising auditor is required for every active company, regardless of turnover or profit, with the only exemption being a company that has filed for formal dormant status. There is no small-company carve-out. That means the books behind the audit have to hold up from day one of fieldwork, not get patched together the week the auditor calls.
What we prepare before fieldwork
Our accounting team reconciles every bank, card and balance sheet account, builds schedules for fixed assets, accruals and intercompany balances, and maps the trial balance to HKFRS presentation so the file the auditor receives does not need translating into a different format first. Where a company has moved between Xero, QuickBooks Online or Zoho Books during the year, we reconcile the transition itself rather than leaving a gap in the record.
Working alongside your appointed auditor
The auditor issues the request list, and we work through it item by item: bank confirmations, lease and loan agreements, related-party disclosures, minutes referenced in the accounts. Questions calling for management judgment go back to your team before an answer reaches the auditor; documentation and factual detail we handle directly, so fieldwork moves without a mid-week stall waiting on a document nobody has located yet.
What the audit itself still needs
Preparation closes the gap between messy books and a clean audit; it does not replace the audit. The Profits Tax Return (BIR51) has to be filed together with audited financial statements bearing a wet-ink signature, and that audit has to come from a Hong Kong-registered, practising auditor you appoint. We prepare the file that auditor works from; the sign-off is theirs, not ours.
Delivery
Every month's work is reviewed by a senior principal before it reaches you, and your file stays in your own Xero, QuickBooks Online or Zoho Books account.
Getting ready before your financial year ends
Most Hong Kong companies benefit from starting reconciliations two to three months before their financial year end, so the file handed to the auditor already reflects a full year of tidy records instead of a scramble right after close. See pricing for how an audit-readiness engagement is scoped, and PBC list management for how we track the auditor's request list once it lands.
All services
Audit and compliance support: every service
- Audit-ready booksMonthly and year-end books maintained with the support and schedules an external auditor expects to see on day one, so fieldwork starts without a scramble to reconstruct records.
- PBC list managementThe auditor's provided-by-client request list tracked item by item, with documents gathered, organized and delivered on schedule instead of chased down in the final week.
- Working paper preparationSupporting schedules and reconciliations built the way an auditor expects to see them, cross-referenced to the trial balance, so review comments come back with fewer open questions.
- Internal controls documentationFinancial process controls, such as who approves a payment or reconciles an account, written down and walked through with your team, so an auditor or funder can see how the numbers are actually produced.
- SOC readiness bookkeepingFinancial recordkeeping and evidence-gathering support for companies preparing for a service-organization examination, keeping the accounting-side documentation consistent while the technical control work is led by your security team or examiner.
Questions
Frequently asked questions: Audit and compliance support
Do you perform the statutory audit?
No. Hong Kong law requires the annual audit to be carried out by a Hong Kong-registered, practising auditor you engage directly. We prepare the reconciled books, schedules and documentation that auditor works from.
Is there a small-company exemption from the annual audit?
No. Under the Companies Ordinance, every active Hong Kong company needs an annual audit regardless of size or turnover, with formal dormant-company status the only exemption.
How does this connect to filing the Profits Tax Return?
BIR51 has to be filed with audited financial statements attached, bearing a wet-ink signature. We prepare the file the auditor reviews; the audited accounts and the return itself are handled by your appointed auditor and tax filer.
Which accounting software do you work in?
Most of our Hong Kong engagements run in Xero, QuickBooks Online or Zoho Books. We reconcile inside the platform you already use rather than asking you to migrate.
When should we bring you in before our financial year ends?
Two to three months ahead of year end gives enough time to resolve open items before the file goes to your auditor, rather than compressing everything into the weeks right after close.
What does an audit-ready package from Finbryn actually include?
A reconciled trial balance, HKFRS-mapped supporting schedules, working papers cross-referenced to each account, and a tracked list of items your auditor is likely to request. It does not include the audit itself, which only your practising Hong Kong CPA can carry out and sign.
What is not covered by audit compliance support?
We do not test controls independently of management, carry out the audit itself, or communicate with your auditor as their client would; those steps belong to your appointed practising Hong Kong CPA. We prepare the file the auditor works from and answer their questions on our side of it.
How does data and file access work once the engagement starts?
Your books stay in the Xero, QuickBooks Online or Zoho Books account you already hold, and working papers are delivered into a shared folder you control. Your auditor is given read access to whatever you choose to share; we never share it on your behalf.
Next step
Talk to the team that would run your books
A short call covers your setup, your software and what a first month would look like. You get a written scope and price after it.