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根据香港有关条例规定，所有在香港注册成立的香港公司必须每年进行一次以法定审计基准呈报财务报表。在香港， 只有香港执业会计师，才可进行法定审计，并签署法定审计报告。有关审计香港公司帐目的一般所需文件，明细如下：
- 财务报表及试算表；Financial Statements and Trial Balance;
- 帐册包括总分类帐，明细分类帐，银行日记帐及现金日记帐；Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;
- 存货明细帐；Stock book;
- 银行月结单；Monthly bank statements;
- 记帐凭证包括支出传票，收入传票及分录传票；Vouchers including payment vouchers, receipt vouchers and journal vouchers;
- 销货发票；Sales invoices; and
- 购货发票。Purchase invoices.
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香港公司做账审计需要提供以下资料：
1. Financial Statements and Trial Balance;财务报表及电子表格；
2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;帐册包括总分类帐，明细分类帐，银行日记帐及现金日记帐；
3. Stock book;存货明细帐；
4. Monthly bank statements;银行月结单；
5. Vouchers including payment vouchers, receipt vouchers and journal vouchers;记帐凭证包括支出传票，收入传票及分录传票；
6. Sales invoices; and销货发票；
7. Purchase invoices. 购货发票。
1. Financial Statements and Trial Balance;财务报表及电子表格；
2. Ledger including general ledger, subsidiary ledger, bank/cash book, and petty cash book;帐册包括总分类帐，明细分类帐，银行日记帐及现金日记帐；
3. Stock book;存货明细帐；
4. Monthly bank statements;银行月结单；
5. Vouchers including payment vouchers, receipt vouchers and journal vouchers;记帐凭证包括支出传票，收入传票及分录传票；
6. Sales invoices; and销货发票；
7. Purchase invoices. 购货发票。
