HK Company Ordinance requires all limited company to be audited, but for tax filing purpose of dormant company, no audit report is required to be submitted. Just submit a signed tax return will do.
I.e. You don’t have to audit at this moment, but legally speaking, you are required to do it someday.
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對，此外，回應以上jm，收入二百萬以下仍需要有經審計財務報表才填寫報稅表。利得稅報稅表所謂豁免提交財務報表只是豁免提交實體財務報表，但負責審計的會計師事務所及審計報告日期必須填寫，而税務局會抽查。
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