https://www.aicountantgroup.com/en/resources/ Practical guides on Hong Kong company formation, company secretarial, accounting, audit and tax. en https://www.aicountantgroup.com/en/resources/hong-kong-company-seal-signing/ https://www.aicountantgroup.com/en/resources/hong-kong-company-seal-signing/ The common seal stopped being mandatory years ago, and signature by two authorised signatories has the same effect as sealing. How to set up signing authority, which documents cannot be signed electronically, and the risks of keeping a seal. Tue, 18 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-document-notarisation/ https://www.aicountantgroup.com/en/resources/hong-kong-document-notarisation/ There are two routes. Documents for mainland China go to a China-Appointed Attesting Officer; documents for elsewhere go to a Notary Public, then to the High Court for an Apostille if required. How to choose, what it costs, how long it takes. Tue, 18 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-company-minutes-retention/ https://www.aicountantgroup.com/en/resources/hong-kong-company-minutes-retention/ Hong Kong companies have to keep resolutions and minutes for at least 10 years, and a sole member's decisions have to be recorded too. Which decisions need a written record, where they are kept, and whether electronic storage is allowed. Mon, 17 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-statutory-registers/ https://www.aicountantgroup.com/en/resources/hong-kong-statutory-registers/ A Hong Kong company keeps five statutory registers: members, directors, company secretary, significant controllers and charges. What goes in each, where they must be kept, who can inspect them, and the penalty for not keeping them. Mon, 17 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-intra-group-stamp-duty-relief/ https://www.aicountantgroup.com/en/resources/hong-kong-intra-group-stamp-duty-relief/ The same owner is not the same as "intra-group". The 90% association threshold in section 45 of the Stamp Duty Ordinance, how to apply to the Stamp Office, which forms are needed, and how relief is clawed back if the association ends within two years. Sun, 16 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-share-transfer-stamp-duty/ https://www.aicountantgroup.com/en/resources/hong-kong-share-transfer-stamp-duty/ Buyer and seller pay 0.2% between them, plus a flat $5 on the instrument of transfer. How the valuation is determined, what documents are required, the stamping deadlines, and the 2x to 10x late-stamping penalty ladder. Sun, 16 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-share-capital-change/ https://www.aicountantgroup.com/en/resources/hong-kong-share-capital-change/ Bringing in an investor means allotting new shares; restructuring may mean reducing capital — and the two procedures have almost nothing in common. Members' resolutions, the one-month NSC1 deadline, the solvency statement, and the 5-to-7-week waiting window. Sat, 15 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-change-director/ https://www.aicountantgroup.com/en/resources/hong-kong-change-director/ Changing a director is more than holding a meeting: appointments, resignations and removals all require Form ND2A within 15 days. Who signs the form, what to do when the sole director wants to leave, and how long liability follows a departing director. Fri, 14 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-change-company-name/ https://www.aicountantgroup.com/en/resources/hong-kong-change-company-name/ A name change needs a special resolution first, then Form NNC2 within 15 days; filed electronically the certificate usually issues within an hour. The timeline, how the business registration certificate is updated, whether old contracts still stand, and who to notify. Thu, 13 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-change-registered-address/ https://www.aicountantgroup.com/en/resources/hong-kong-change-registered-address/ Change the registered office and Form NR1 has to reach the Companies Registry within 15 days, with a fine of up to HK$25,000 per default and HK$700 a day for continuing default. How the deadline is counted, whether the IRD needs separate notice, and how to keep both in step. Thu, 13 Aug 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/hong-kong-branch-vs-subsidiary/ https://www.aicountantgroup.com/en/resources/hong-kong-branch-vs-subsidiary/ An overseas company doing business in Hong Kong can register as a 'non-Hong Kong company' (a branch) or set up a Hong Kong subsidiary. Comparing legal status, liability, tax and the annual filing requirements. Wed, 12 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-financial-year-end/ https://www.aicountantgroup.com/en/resources/hong-kong-financial-year-end/ Your year end decides which filing category you fall into, when the return arrives, and how long an extension you can get. How 31 March, 31 December and other dates compare, and the rules on changing it later. Wed, 12 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/after-incorporation-checklist/ https://www.aicountantgroup.com/en/resources/after-incorporation-checklist/ Once the certificate of incorporation arrives there are seven more things to handle: the significant controllers register, the statutory registers, the 42-day annual return deadline, starting the books, the bank account, the year end, and MPF when you hire. The deadlines and the penalties. Tue, 11 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-articles-of-association/ https://www.aicountantgroup.com/en/resources/hong-kong-articles-of-association/ Most people assume the articles have to be drafted from scratch. In fact the Companies Registry's model articles are enough for most private companies. What the articles must contain, when they genuinely need changing, and what to file afterwards. Tue, 11 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-company-setup-timeline/ https://www.aicountantgroup.com/en/resources/hong-kong-company-setup-timeline/ Electronic filing gets you the certificate within the hour; paper takes four working days. But between deciding to incorporate and actually receiving your first payment there is still the name search, the signing, and the bank account. What each step really takes. Mon, 10 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-one-person-company/ https://www.aicountantgroup.com/en/resources/hong-kong-one-person-company/ Can one person be the sole shareholder and sole director? Yes — but the law will not let you also be the company secretary. Written resolutions, the reserve director, and what happens if the sole shareholder dies. Mon, 10 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-registered-office-address/ https://www.aicountantgroup.com/en/resources/hong-kong-registered-office-address/ Every Hong Kong company needs a registered office, and the law is specific: it must be a physical Hong Kong address, and PO boxes are not accepted. What you can use, the risk of using your home, how quickly a change must be filed, and the penalties. Sun, 09 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-share-capital-structure/ https://www.aicountantgroup.com/en/resources/hong-kong-share-capital-structure/ Most people put down 10,000 shares without thinking. Hong Kong's no-par-value regime, how many shares actually makes sense, how to split them between founders without a fight later, and how to leave room for investors. Sun, 09 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-company-name-rules/ https://www.aicountantgroup.com/en/resources/hong-kong-company-name-rules/ You cannot call a company whatever you like. Which words need separate approval, how to check whether a name is taken, the rules on Chinese and English names, and what changing a name after incorporation involves. Sat, 08 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/business-registration-number-vs-company-number/ https://www.aicountantgroup.com/en/resources/business-registration-number-vs-company-number/ A Hong Kong company has two numbers: the company registration number and the business registration number. Which department issues which, how to tell them apart, which one to give when opening an account, filing tax or signing a contract, and what the government's unified identifier changed. Fri, 07 Aug 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-annual-return-nar1-guide/ https://www.aicountantgroup.com/en/resources/hong-kong-annual-return-nar1-guide/ Every Hong Kong limited company files an annual return each year. How the 42 days are counted, the HK$105 on-time fee, the escalating late-filing scale, and why a company with no business still has to file. Wed, 15 Jul 2026 16:00:00 GMT Compliance https://www.aicountantgroup.com/en/resources/hong-kong-mpf-employer-guide/ https://www.aicountantgroup.com/en/resources/hong-kong-mpf-employer-guide/ Hiring your first employee means MPF contributions and an annual employer's return. The 5% contributions, the relevant income limits, the 60-day enrolment period, the 10th-of-the-month deadline, and what happens if you miss them. Wed, 15 Jul 2026 16:00:00 GMT Employment https://www.aicountantgroup.com/en/resources/significant-controllers-register-hong-kong/ https://www.aicountantgroup.com/en/resources/significant-controllers-register-hong-kong/ Almost every Hong Kong company must keep a significant controllers register recording who really controls it. Who counts as a significant controller, how the 25% threshold works, what has to be recorded, the designated representative requirement, and the penalties. Wed, 15 Jul 2026 16:00:00 GMT Compliance https://www.aicountantgroup.com/en/resources/hong-kong-audit-requirements-guide/ https://www.aicountantgroup.com/en/resources/hong-kong-audit-requirements-guide/ Every Hong Kong limited company needs an annual statutory audit, whatever its size and whether or not it traded. Who is caught, the one genuine exemption, what actually drives the fee, how to prepare, and what happens if you skip it. Sat, 11 Apr 2026 16:00:00 GMT Audit & Tax https://www.aicountantgroup.com/en/resources/hong-kong-company-formation-guide-2026/ https://www.aicountantgroup.com/en/resources/hong-kong-company-formation-guide-2026/ What incorporating actually costs in 2026 (government fees plus service fees), a realistic timeline, how to choose the right structure, and the eight mistakes first-timers make — each with its actual consequence and how to avoid it. Sat, 11 Apr 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-sme-tax-guide/ https://www.aicountantgroup.com/en/resources/hong-kong-sme-tax-guide/ An owner actually meets three separate taxes: profits tax on the company, salaries tax on employees and on any salary you draw yourself, and property tax if you collect rent. When each applies, how each is calculated, the deadlines, and the six mistakes that come up most. Sat, 11 Apr 2026 16:00:00 GMT Audit & Tax https://www.aicountantgroup.com/en/resources/limited-vs-sole-proprietorship-vs-partnership/ https://www.aicountantgroup.com/en/resources/limited-vs-sole-proprietorship-vs-partnership/ The first decision when starting out in Hong Kong. How the three compare on liability, tax rates, setup and running costs, and compliance — why the tax rates are actually lower for a sole proprietorship, and what you should really be deciding on. Sat, 11 Apr 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/what-is-company-secretary-hong-kong/ https://www.aicountantgroup.com/en/resources/what-is-company-secretary-hong-kong/ The company secretary is a statutory office, not an administrative assistant. What Cap. 622 s.474 requires, the actual duties and deadlines, who is eligible, in-house versus outsourced, and what happens if the office sits vacant. Sat, 11 Apr 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/company-transfer-guide/ https://www.aicountantgroup.com/en/resources/company-transfer-guide/ Switching company secretary does not need your outgoing provider's consent — a statutory notice to the Companies Registry does it. The four steps, the documents to get back, a realistic timeline, and the question everyone asks: does compliance go dark in between? Sun, 05 Apr 2026 16:00:00 GMT Company Secretary https://www.aicountantgroup.com/en/resources/non-local-client-guide/ https://www.aicountantgroup.com/en/resources/non-local-client-guide/ Directors and shareholders of a Hong Kong company have no nationality or residence requirement, so overseas founders can incorporate entirely remotely. The documents, the five steps, how long it really takes, the government fees, and the one step that may still need you in person: the bank account. Sun, 05 Apr 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/cross-border-ecommerce-hong-kong/ https://www.aicountantgroup.com/en/resources/cross-border-ecommerce-hong-kong/ A guide for Amazon, Shopify and marketplace sellers: what the offshore exemption really requires, multi-currency collection, what setting up costs and how long it takes, and the three places e-commerce books go wrong. Tue, 31 Mar 2026 16:00:00 GMT Industry Guides https://www.aicountantgroup.com/en/resources/diy-bookkeeping-vs-accountant/ https://www.aicountantgroup.com/en/resources/diy-bookkeeping-vs-accountant/ Doing it yourself looks cheaper until you count the time and the cost of getting it wrong. A formula you can put your own figures into, four signs it is time to outsource, and the hybrid arrangement most SMEs actually end up with. Tue, 31 Mar 2026 16:00:00 GMT Accounting https://www.aicountantgroup.com/en/resources/first-time-tax-filing-guide/ https://www.aicountantgroup.com/en/resources/first-time-tax-filing-guide/ A new company usually receives its first profits tax return about 18 months after incorporation, and the first filing period is longer than later ones. The timeline, why the first accounting period can exceed 12 months, what to prepare, and the one decision that most affects the cost. Tue, 31 Mar 2026 16:00:00 GMT Tax Knowledge https://www.aicountantgroup.com/en/resources/hong-kong-accounting-standards-guide/ https://www.aicountantgroup.com/en/resources/hong-kong-accounting-standards-guide/ Standards sound remote, but when revenue is recognised, how assets are depreciated, how inventory is valued and how bad debts are provided for all feed directly into your profit — and therefore your tax. The four decisions, from an SME's point of view. Tue, 31 Mar 2026 16:00:00 GMT Accounting https://www.aicountantgroup.com/en/resources/hong-kong-company-registration-complete-guide/ https://www.aicountantgroup.com/en/resources/hong-kong-company-registration-complete-guide/ Incorporating in Hong Kong is straightforward. What you take on afterwards is the real work. The five requirements, the six steps, the government fees, how long it actually takes, and the compliance a new company must handle in its first year. Tue, 31 Mar 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-profits-tax-guide/ https://www.aicountantgroup.com/en/resources/hong-kong-profits-tax-guide/ Hong Kong taxes only profits sourced here, and the first HK$2 million is taxed at 8.25% for a company. The rates, how the basis period maps to the year of assessment, the filing process and deadlines, what is deductible, and the three things people most often get wrong. Tue, 31 Mar 2026 16:00:00 GMT Tax Knowledge https://www.aicountantgroup.com/en/resources/hong-kong-vs-singapore-company/ https://www.aicountantgroup.com/en/resources/hong-kong-vs-singapore-company/ The real difference is not the tax rate: Singapore requires at least one local director and has GST, Hong Kong has neither. Setup cost, director requirements, tax, banking and market positioning compared. Tue, 31 Mar 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/tech-startup-hong-kong-guide/ https://www.aicountantgroup.com/en/resources/tech-startup-hong-kong-guide/ For a tech startup, what matters long term is not the tax rate — it is the share structure you set on day one. What to leave room for in equity and options, who should own the IP, and how to make the R&D super-deduction actually usable. Tue, 31 Mar 2026 16:00:00 GMT Industry Guides https://www.aicountantgroup.com/en/resources/two-tier-tax-rate-guide/ https://www.aicountantgroup.com/en/resources/two-tier-tax-rate-guide/ The first HK$2 million of assessable profits is taxed at half rate — worth up to HK$165,000 a year to a company. The rates, who qualifies, the connected-entity restriction, how to nominate, and why splitting companies to claim it twice does not work. Tue, 31 Mar 2026 16:00:00 GMT Tax Knowledge https://www.aicountantgroup.com/en/resources/foreigner-register-company-hong-kong/ https://www.aicountantgroup.com/en/resources/foreigner-register-company-hong-kong/ Hong Kong places no restrictions on foreign ownership — a foreigner can own a Hong Kong company outright, directors need not be residents, and the whole registration can be done remotely. The actual requirements, document certification, how hard the bank account really is, and the tax points to watch. Thu, 19 Mar 2026 16:00:00 GMT Company Formation https://www.aicountantgroup.com/en/resources/hong-kong-business-bank-account/ https://www.aicountantgroup.com/en/resources/hong-kong-business-bank-account/ Everyone can produce the company documents. What decides the outcome is proof of business — the bank has to understand what you sell, to whom, and where the money comes from. Choosing between digital and traditional banks, what to prepare, and the right move after a rejection. Thu, 19 Mar 2026 16:00:00 GMT Banking https://www.aicountantgroup.com/en/resources/hong-kong-company-registration-cost/ https://www.aicountantgroup.com/en/resources/hong-kong-company-registration-cost/ Government fees are fixed at USD 501 and identical wherever you go. Service fees are where providers differ — and the annual running cost is what most people underestimate. Every line item, which ones are compulsory, and five charges that tend to appear later. Thu, 19 Mar 2026 16:00:00 GMT Company Formation