If a company is incorporated in a jurisdiction where an audit of accounts is not mandatory, and no audit has been conducted, the IRD would accept unaudited accounts as supporting documents for the tax return.
If the accounts were audited voluntarily, the company should file the audited accounts along with the return.
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Is it necessary to perform accounting for my overseas company in Hong Kong?
In the case of a company formation with a branch in Hong Kong and its head office located outside Hong Kong, the IRD would usually accept unaudited branch accounts without audited worldwide accounts. However, the assessor may ask for a copy of the audited worldwide accounts if necessary.
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