Small and Medium Enterprises (SMEs) Resources

Hong Kong

• Companies Registry: Company Ordinance | Accounts and Audit (公司註冊處: 公司條例 | 帳目及審計)
• Community Legal Information Centre, The University of Hong Kong | Accounts and Audit (香港大學: 法律及資訊科技研究中心 | 帳目及審計)
• Hong Kong Institute of Certified Public Accounts (HKICPA): Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard (Review date: July 2023) 香港會計師公會審計相關文件
• Innovation and Technology Commission: Notes for Auditors of Recipient Organisations (including Specimen Auditors’ Report) 創新科技署: 獲款機構的審計師須知（內附審計報告範本） 
• Statistics by Audit Commission from DATA.GOV.HK (資料一線通: 審計署數據) 

Hong Kong

• Institute of Internal Auditors Hong Kong (香港內部審計師協會)
• The Society of Chinese Accountants and Auditors (香港華人會計師公會)
• Association of Chinese Internal Auditors (華人內部審計師公會)

Worldwide

• Chartered Institute of Internal Auditors
• Institute of Internal Auditors (IIA)
• International Federation of Audit Bureaux of Certification (IFABC)

Hong Kong

• Innovation and Technology Commission: Enhanced Tax Deduction for R&D - Designated Local Research Institutions (DLRI) (創新科技署: 研發開支額外稅務扣減 - 指定本地研究機構)
• FintechHK: Simple and Competitive Tax System (投資推廣署: 簡單而具競爭力的稅制)
• InvestHK: Tax Basics （投資推廣署: 低稅率及簡單稅制）
  
  Government Census
• Stamp Duty Statistics （稅務局: 印花稅統計資料）

Hong Kong

• Hong Kong General Chamber of Commerce: Taxation Committee （香港總商會：稅務委員會）
• Taxation Institute of Hong Kong（香港稅務學會）

Worldwide

• Chartered Institute of Taxation
• Federation of Tax Administrators (FTA)
• The International Centre for Tax and Development (ICTD)
• The International Tax and Investment Center (ITIC)

• Managing cash and the cash flow statement (29 mins)
  The cash flow statement reflects how and when money comes into and leaves a business. Accrual accounting methods can complicate this, because a company can be successful without actually being paid. This statement shows how a business is managing its day-to-day expenses.
   
• Financial reporting for business (26 mins) 
  Accounting reports convey vital information about cash, profit and financial position to the owner and key stakeholders of a business. This program explores the content and format of the three key accounting reports: the cash flow statement, profit and loss statement and balance sheet. Insights are provided from real business owners/managers about how these reports are used within the business for analysis and decision making.
   
• Learning a la carte series. Understanding financial information (14 mins)
  If you find financial information and reports a bit difficult to understand, this is an ideal program to gain a basic understanding of common terminology. Peter Quarry, psychologist, interviews Glenyce Johnson, Managing Director of Peregrine Adventures about the ten most commonly used terms and how it relates to the business. Key Learning Points: Budget, profit & loss statement, profit, the bottom line, forecasts, cash flow, assets & liabilities, balance sheet, debtors & creditors, and KPIs - Key Performance Indicators.