| When directors determine the declaration of
dividend, please take into account our interpretation and advice in
accordance with a new guidance issued by HKICPA. Our Assistant
Manager Ms Dina Yeung has acted as a relevant internal seminar
speaker for this topic in 2011. Here is her
technical analysis notes. |
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| Our Firm will cease to provide audit fee
quotation to School and Building
Owners Incorporation, except existing clients, in
between the period from 15 Sept 2011 to 31 Dec 2011, as we need to
ensure having sufficient man power to handle similar jobs scheduled
in that period. |
|
| CDD
is required for implementation of AML and CFT procedures, and it is
helpful for our advising and certification of client's information,
e.g. open bank accounts, license or visa application, and our
assisting to develop and exam operational manual. |
|
| We are running a
logistics audit planning that require a timely
performance of each procedure to make the audit result and
conclusion be completed in an effective manner. This needs the
optimal performance of staff members and the cooperation of staff of
client to get it achieved. Any ineffectiveness in performance will
affect the tight audit schedule and the progress of other clients'
job performance. |
|
We have to obtain the
written consent
of
all shareholders before the issue of financial statements of a
company prepared under Hong Kong SME framework. If any shareholder
will be out of town, please arrange to have your signed concent
ready. Otherwise, other shareholders could not issue Hong Kong SME
financial statements.
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