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All persons carrying on business in HK are required to keep sufficient records of their income and expenditure to enable their assessable profits to be readily ascertained. There are statutory requirements to record certain specified details of every business transaction. Business records must be retained for at least 7 years after the date of the transaction to which they relate.
– Preparing annual, quarterly or periodic accounts
– Preparing monthly account receivables and payables
– Preparing annual financial statements
– Assisting to build an accounting system