As mentioned above, lots of companies in Hong Kong are required to post audited financial statements and an auditor’s report as supplementary material when submitting their annual PTR. The audited files and reports compiled for your statutory audit will also be utilized for the PTR.  All Hong Kong companies (apart from https://auditing-and-assurance-in34443.kylieblog.com/34093001/the-fact-about-hong-kong-audit-that-no-one-is-suggesting