Modern Accounting Expertise You Can Trust
Tailored tax planning, bookkeeping, and financial reporting solutions designed to simplify complexity—partner with our experienced team for innovative strategies, audit support, and proactive guidance that fuels your growth.
Tailored Financial Solutions for Growing Businesses
Empowering Growth Through Expert Financial Insight
Audit and Assurance Services
In accordance with the Hong Kong Companies Ordinance (Chapter 622), all companies incorporated in Hong Kong are required to have an annual audit.
While the Companies Ordinance lays down the obligations for companies, the Inland Revenue Ordinance (Chapter 112) also requires all incorporated companies to enclose audited financial statements together with the submission of a Profits Tax Return to the Inland Revenue Department.
In performing the audit, we adopt a constructive approach and make every effort to maintain the effectiveness and efficiency of every case.
Auditing services provided by Pinnacle Partners CPA Limited are:
> Statutory auditing, in compliance with accounting standards and legal requirements; and
> Case specific auditing and reporting for:
- Internal management system operations reviews
- Mergers and acquisitions
- Clients’ specific requirements
Tax Services
Under the OECD guidance, the worldwide tax authorities are cooperating with each other to increase transparency by exchanging financial information of their taxpayers. We see the trend from primarily dealing with Hong Kong tax issues with Inland Revenue Department in the past to extending our services to international tax level for our listed and multi-national clients.
Global tax authorities are now more eager to impose tax on non-resident companies, no matter via permanent establishment (PE), Controlled Foreign Corporation (CFC), transfer pricing, diverted profit tax, etc. We recognize the increasing need for our client to consider tax issues in cross-border transactions and arrangements.
To cater for our client’s needs, we have developed our international tax team and are experienced in handling tax group structuring and transfer pricing tax planning as well as documentation. We helped our client on tax planning to reduce their international tax burden and tax risk as well as on tax challenges proposed by the tax authorities.
China is definitely one of the jurisdictions which have close business relationship with Hong Kong companies. Our PRC tax team can advise client on their PRC tax exposure as well as cross-border transactions and arrangements between Hong Kong and the PRC.
We acknowledge that clients are actively approaching tax advisors to understand taxpayers’ responsibilities from tax perspective and exploring for future tax planning opportunities to minimize possible tax risks. We, a specialized tax team with professionals experienced in wide range of taxation areas, can assist you in the following areas:
- Hong Kong Taxation Services
- Hong Kong Tax (i.e. Profits Tax, Salaries Tax and Property Tax) advisory
- Hong Kong Tax compliance (i.e. filing of Returns and handling enquiry letter from the Tax Authority)
- Transfer Pricing advisory and documentation (i.e. Master File, Local File, Country-by-Country Reporting and Benchmarking Report)
- IPO Tax advisory (Pre-IPO restructuring and tax opinion expert)*
- Hong Kong Tax Resident advisory, application of Certificate of Tax Resident Status (Corporate and Individual) and other supporting services (e.g. work visa application)
- Field Audit and Investigation
- Cross-Border Taxation Services
- PRC Tax advisory and planning
- Transfer Pricing advisory and documentation (i.e. Master File, Local File, Country-by-Country Reporting and Benchmarking Report)
- International Tax advisory and planning
- Tax advisory for IPO purpose*
Corporate Secretarial Services
A separate company with its own management and staff were formed for provision of exclusive corporate secretarial services. The staff are richly experienced in all aspects of the corporate secretarial function.
The company specializes in incorporation of local and overseas companies. The company also assists in planning company structures and offers expertise and advice on all aspects of corporate administration as well as assisting in opening bank accounts.
A full range of required legal secretarial services provided to our clients including but not limited to:
- Company formation
- Corporate governance, company secretarial and regulatory compliance services
- Implementation of corporate restructuring exercises
- Liquidation, dissolution and cessation of business
- Maintaining statutory records
- Filing of statutory returns
- Preparing and keeping of significant controllers register (SCR) and acting as designated representative
- Provision of a registered office and redirection of mails service
- Providing nominee directors, shareholders and authorised representatives
- Organizing and attending meetings of directors and members and minute writing
Corporate Risk Management and Internal Control Review Services
We specialize in corporate governance, internal control review, risk management, compliance, internal audit support, IT audit and advisory and other corporate advisory consultancy as per client’s requirements. Particular services including:
- Provision of corporate governance assessment and compliance assistance and advice on corporate governance structures, policies and procedures
- Assisting in implementing Enterprise Risk Management (ERM) framework, self-assessment criteria for risk management and risk management process
- Internal control review for compliance with corporate governance/regulatory requirements, internal audits and other related purposes
- Internal controls/due diligence for clients involved in pre-listing IPO engagements
- Outsourcing and co-sourcing of internal audit functions and performance of internal audit projects
- Reviews of IT controls, business processes and information security, data accuracy and integrity, software asset management and IT project quality assurance
- Other value added business advisory services related to the above areas
Pre-IPO/IPO/Post-IPO Services
Pinnacle Partners CPA Limited assists clients in all aspects in relation to Initial Public Offerings (“IPOs”) in Hong Kong especially the setting up of proper internal control systems, group restructuring and preparation of documents required by other professionals. Our professional teams will help your through the listing process.
- Pre-IPO services (planning and preparation stage):
When our clients think of going public, we help them to get prepared for the IPO by performing readiness assessment, reviewing internal controls, corporate governance, group structure and compliance with laws and regulations, providing recommendations for improvement, as well as identifying any issues that needed to be resolved before kick-off of IPO. - IPO services (application and execution stage):
Moving forward to execution stage after preparation, our teams could act as the reporting accountant to audit and give opinion on financial information, assist in preparation of offering documents/prospectus, attend meetings with the management, underwriters, legal counsel, etc., assist in handling queries on related issues, and to work with the management to ensure IPO deadlines are being met. - Post-IPO services :
After going public, we could serve as external auditors to perform annual audit, interim review and other engagements, etc. We have acted as principal auditors for companies listed on Main Board/GEM of the Stock Exchange of Hong Kong Limited. - We also act as scrutineer at general meeting of listed company and provide venue for general meeting at Kowloon Bay area.
Accounting Services
A separate company formed by experienced senior, assistant managers and staff, provides various types of accounting services for clients. The services are tailor-made to individual client’s needs.
Particular services including:-
- Preparation of accountancy report for unincorporated companies; i.e. Partnerships and Sole proprietorships
- Monthly/quarterly/yearly bookkeeping services (on or off site)
- Set up of accounting systems for firms
- Advise of accounting software for in-house use
Liquidation/Other Services
- Insolvency, Liquidation and Receivership
- Consultation Services
We recognize that our clients’ needs are often case specific and dynamic. We aim to provide our broad spectrum of professional services to satisfy these needs.