Tax documentation audit

A full review of the source documents that support your profits tax or salaries tax position, ending in a written findings pack mapped to your filing schedules.

Tax documentation audit
On-site or remote document review 2–4 weeks typical Central office or client premises in Hong Kong From HK$28,000 · quote by entity count

Who it is for

Hong Kong companies, branches, and family offices preparing a profits tax return (BIR51 / BIR52) or salaries tax filings where the underlying documents feel incomplete, inherited, or never reconciled to the tax computation. Controllers who have already engaged a tax agent still use this engagement when they want an independent look at the evidence file — not a second tax opinion.

Result you receive

A findings memorandum that lists gaps, weak support, and inconsistencies by schedule line, plus an indexed document map. Your tax agent or internal finance lead decides how to remediate; we do not file returns or represent you before the Inland Revenue Department unless separately agreed under IRD enquiry support.

Scope included

  • Intake call covering year of assessment, entity type, and known problem areas
  • Request list for invoices, bank statements, payroll, fixed-asset registers, related-party agreements, and exemption claim support
  • Review of materials you provide (digital or paper) against the draft tax computation and prior-year file
  • Spot checks on high-value or unusual items
  • Written findings pack with severity ratings and recommended remediation owners
  • Closing walkthrough (up to 90 minutes) with your nominated contacts

Out of scope

  • Preparing or lodging tax returns
  • Statutory financial statement audits under the Companies Ordinance
  • Legal advice on tax law interpretation
  • Reconstructing missing documents from third parties without your introduction
  • Guaranteeing IRD acceptance of any position

Provider & process

Engagements are led by a senior documentation reviewer with Hong Kong profits tax file experience, supported by an associate who catalogues and cross-references source packs. Work may take place at Entertainment Building in Central, at your premises, or over a secure document share — decided at kickoff.

  1. Scoping — entity count, years, and archive locations confirmed; fee letter issued.
  2. Collection — you upload or deliver binders against our checklist.
  3. Review — we test support for material lines and note gaps.
  4. Findings — draft memo for your comments, then final pack.
  5. Handover — walkthrough and optional follow-up questions for ten business days.

Timeline & preparation

Most single-entity reviews finish in two to four weeks after we receive a substantially complete document set. Multi-entity groups take longer. Before kickoff, designate one document owner, unlock archive rooms or cloud folders, and share the latest draft tax computation even if unfinished.

Pricing basis

Fees start from HK$28,000 for a single private company with one year of assessment and organised digital files. Volume of paper archives, number of related parties, and offshore claim support increase the quote. A written estimate follows your contact form or scoping call — informational only; no online checkout.

Next step

Request an estimate with your year of assessment and entity count, or read how the audit process runs end to end.

Ready to scope this engagement?

Share your year of assessment and entity details — we will confirm fit and fees within two business days.

Request an estimate