Services

More like a family

Professional Service

AUDIT AND ASSURANCE

According to the Companies Ordinance of Hong Kong, the annual financial statements of a limited company incorporated in Hong Kong is required to be audited by a Certified Public Accountant with a practicing certificate issued by the Hong Kong Institute of Certified Public Accountants ('HKICPA').
Base on the above services, we can provide you an overall business evaluation. Our accountants have experience of many different industries and they can provide many professional suggestions for your business operation.

Our Audit Services Cover
  • Hong Kong limited company statutory audit
  • Compliance and regulatory audit
  • Corporate internal audit
  • Government special projects or funding audit
  • Financial due diligence audit
  • Immigration audit
  • Professional fraud or financial investigations for legal or court order cases

TAX ADVISORY

Our tax professionals are committed to assisting you to meet your Hong Kong tax filing requirements and providing tax planning services to help you manage the tax affairs of your business more efficiently and effectively so as to achieve your objectives within the current legal framework. We can also assist you in dealing with the tax authority in relation to its enquiries, field audits and investigations.

Our Services will include but not limited to the following
  • Tax planning
  • Tax field audit and tax investigation assistance
  • Appeal case and liaise with IRD on behalf of client
Hong Kong tax system review

Hong Kong is considered as a simple tax regime and Hong Kong does not impose tax on capital gains, dividends, VAT or estate tax.

Tax
Profits tax / Corporate tax
  • Two-tiered profits tax regime
  • Corporations will be taxed at a rate of 8.25% on their first HK$ 2 million of assessable profits
  • Assessable profits will be taxed at 16.5%
Income Tax
Income tax / Salaries tax
  • Progressive tax rate system from 2 to 17% on net chargeable income
  • Maximum effective income tax rate is 15%
Tax Chart
Property tax
  • Flat rate at 15% on the net assessable value of lands or buildings

ACCOUNTING SERVICES

Morton provides accounting services for companies on a monthly, quarterly, annual or ad-hoc basis, as required.

Our services cover
  • Prepare periodic, annual financial statements and tailor-made reports
  • Set up, modify and maintain internal accounting and filing systems
  • Provide monthly/quarterly/yearly accounting records
  • Administer and handle MPF remittance and payroll
  • Provide consultancy services and training for our client’s accounting staff
  • Advise and assist in cost control and budgeting

CORPORATE SERVICES

We provide competitive packages to assist you in forming companies in Hong Kong, the British Virgin Islands ('BVI'), Cayman Islands, Bermuda and other offshore jurisdictions. We also provide company secretarial services, registered office address services for private companies and listed companies.

  • Set up companies in Hong Kong or other jurisdictions
  • Advising the bank accounts opening
  • Serve as registered office and correspondence address
  • Act as nominee shareholders
  • Prepare and maintain statutory registers and records
  • Prepare and file annual returns and statutory notices
  • Prepare minutes for directors’ meetings and shareholders’ meetings
  • Prepare and file documents for share transfer; change in share capital; change of directors, company secretary, address, company name, etc
  • Apply for dormant status
  • Apply for and handle company deregistration and liquidation

PRE IPO AND OTHER ADVISORY SERVICES

Our Pre-IPO advisory business mainly involves advising corporations on the listing of their shares on the Stock Exchange of Hong Kong Limited ('SEHK').

Our mission is to maximise the probability of success for a listing aspirant by putting in the proper foundations before the actual IPO effort kicks off. We act as the 'advance party' to help listing aspirants. We provide an awareness of the relevant rules and code of conduct expected of the management of a listed company.

We provide other high quality, practical and valuable advice through a wide range of services to help clients achieve the best business outcome and strategic needs. We can help companies and other forms of entities mitigate risk, improve performance and create value.

We also provide the following services
  • Business and risk management review
  • Internal audit
  • Consultation for mergers and acquisitions
  • Financial and tax due diligence engagements
  • Companies’ restructuring and liquidations