This includes tests the company’s internal controls and verifying the accuracy and completeness with the financial facts. It is actually value bearing in mind which the Annual Return only records your company details by a specific day (company anniversary day).  For accounting duty, you need to follow the Hong Kong https://hectorbwnpe.dailyhitblog.com/38967359/the-smart-trick-of-hong-kong-standard-of-auditing-that-nobody-is-discussing