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Books, reconciled every week

Bookkeeping

Short answer

Finbryn keeps the books for Hong Kong companies in Xero, QuickBooks Online or Zoho Books, in a file you own. Every transaction is categorised, every bank and card account reconciled, and reports are prepared to HKFRS standard, checked by senior review before your statutory audit begins.

Bank reconciliation summary

Illustrative client · August 2026

HKD

Reconciled weekly
Reconciliation summary
AccountDifferenceStatus
Operating account··48210.00Reconciled
Reserve account··09370.00Reconciled
Company card··10060.00Reconciled
Card processor clearing0.00Reconciled
Payroll clearing0.00Reconciled

Last weekly runFri 28 Aug, every account agreed to its statement.

Two open itemsTwo card receipts requested from you, marked on the card account until they arrive.

Illustrative. An example of the document, not a client's figures.

Bookkeeping built for Hong Kong's audit requirement

Every active Hong Kong company must have its accounts audited each year by a practising Hong Kong CPA, regardless of turnover or profit, with no small-company exemption. That means the books behind a Hong Kong company cannot be an afterthought: they are the working paper set your auditor starts from, and a weak trial balance turns a routine audit into a slow, expensive one.

Finbryn keeps those books monthly in Xero, QuickBooks Online or Zoho Books, whichever platform you already run. Every transaction is categorised against a chart of accounts built for your business, every bank, card and payment account is reconciled to its statement, and each month closes with a profit and loss account, a balance sheet and a short list of items we could not resolve from the records alone.

Two-tier profits tax and a territorial system

Hong Kong taxes profits on a territorial basis: only profits arising in or derived from Hong Kong are charged, and there is no capital gains tax. Under the two-tiered regime, corporations pay 8.25% on the first HK$2 million of assessable profits and 16.5% above that; unincorporated businesses pay 7.5% on the first HK$2 million and 15% above it. Clean monthly books make it straightforward to see which band your business sits in before year end, rather than guessing at BIR51 time.

No VAT, but MPF still applies

Hong Kong has no VAT, GST or general sales tax, so there is no VAT return to build into your monthly close. What monthly bookkeeping does carry is Mandatory Provident Fund tracking: employers and employees each contribute 5% of relevant income, for monthly income between HK$7,100 and HK$30,000, and we reconcile those contributions against payroll each period.

Handing off to your auditor

When the audit-ready trial balance is done, the statutory audit itself is carried out by a practising Hong Kong CPA. We prepare; the CPA signs the report and the accounts that go with BIR51. If a catch-up is needed first, that comes before monthly bookkeeping starts. See how it works and pricing for the practical detail.

All services

Bookkeeping: every service

Questions

Frequently asked questions: Bookkeeping

Do you carry out the statutory audit?

No. We prepare audit-ready books and working papers. The annual statutory audit under the Companies Ordinance is carried out and signed by your appointed practising Hong Kong CPA.

Is there a VAT return in my monthly close?

No. Hong Kong has no VAT, GST or general sales tax, so a Hong Kong monthly close has no VAT workings in it at all.

Which accounting software do you work in?

Xero, QuickBooks Online or Zoho Books, whichever platform your company already runs. The subscription and the file stay in your name.

Who actually keeps the books?

Books are kept by Finbryn's accounting team. Every set of books is reviewed by a senior reviewer before it reaches you or your auditor.

What happens if my books are behind?

We start with catch-up work, reconciling the backlog month by month and logging every adjustment, so the audit-ready file monthly bookkeeping then maintains starts from a clean base.

What is not included in monthly bookkeeping?

We categorise, reconcile and report; we do not carry out the statutory audit, sign or file BIR51, run payroll calculations, or decide your accounting policies for you. Those stay with your practising Hong Kong CPA, your payroll platform, and you, respectively, with our books feeding all three.

How is bookkeeping priced?

Pricing is based on transaction volume, the number of accounts to reconcile and whether payroll or multi-currency work is involved, set out for your company before work starts. Terms are set out in your engagement letter, not negotiated month to month.

Who owns the Xero, QuickBooks Online or Zoho Books file?

You do. The subscription and login stay in your company's name throughout the engagement, and you keep full access to the file, its history and its reports whether or not you continue working with us.

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.