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Alfred H.K. Li & Co., CPACertified Public Accountants

李漢權會計師事務所

Li Hon Kuen, Alfred – CPA (Practising)

李漢權 - 執業會計師

ABOUT US 關於我們

Professional and academic qualifications 專業及學歷

Fellow, Hong Kong Institute of Certified Public Accountants - Practising 香港會計師公會資深會員 - 執業會計師

Fellow, Association of Chartered Certified Accountants 英國特許公認會計師公會資深會員

Fellow, Institute of Chartered Accountants in England and Wales 英格蘭及威爾斯特許會計師協會資深會員

Fellow, The Association of Hong Kong Accountants 香港會計師協會資深會員

Associate, Hong Kong Institute of Chartered Secretaries 香港特許秘書公會會士

Associate, Institute of Chartered Secretaries and Administrators 英國特許秘書及行政人員公會會士

Fellow, Taxation Institute of Hong Kong 香港稅務學會資深會員

Certified Tax Advisors, Hong Kong 香港註冊稅務師

MBA in Manchester Business School, The University of Manchester 工商管理碩士 ( 英國曼徹斯特大學 曼徹斯特商學院 )

李漢權會計師事務所 (「本會計師事務所」) 由執業會計

師 李漢權 主理。李漢權 為香港及英國的合資格會計師

、公司秘書，也是香港註冊稅務師，多年以來致力為香

港及中國兩地的客戶提供全方位的審計和認證服務，而

此等客戶從事的業務、行業，以及提供的服務林林總總

，涵蓋面甚廣，包括：

• 應用軟件開發和應用軟件裝置、網頁設計與網頁研發

• 自動櫃員機業務

• 生物資產

• 分銷電子產品、商標使用許可

• 貨運業務

• 高爾夫球會營運

• 珠寶、紡織品製造與貿易

• 雜誌出版

• 製造業務

• 物業投資、發展及建造

• 酒樓食肆、咖啡室

• 船東及船舶管理

• 棚架工程業務

李漢權曾受委託對香港及中國多個公開上市項目進行審計

和財務盡職審查，在這兩方面的工作李氏積累的經驗至為

豐富。李氏早年於香港的德勤會計師事務所任職，其後加

入中瑞岳華（香港）會計師事務所，任職高級審計經理。

除於李漢權會計師事務所執業外，李漢權也兼任一家在

香港聯合交易所有限公司上市公司的獨立非執行董事。

本會計師事務所的宗旨，是秉承傳統的方針，致力為客戶

提供結構和個人化的服務。我們專注於滿足客戶的需求，

為客戶提供周全的增值服務，對於客戶的詢問，我們回應

從不怠慢，收費方面也公道合理。

Alfred Li is the proprietor of Alfred H.K. Li & Co., CPA, Certified Public Accountants, (the “Firm”). Alfred is a qualified accountant and company secretary in Hong Kong and in the United Kingdom. Alfred is also a certified tax advisor in Hong Kong with extensive audit and assurance experiences working with clients operating in a variety of industries and business operations both in Hong Kong and in the P.R.C. They encompass clients in the following industries, businesses and services sectors:

Moreover, Alfred has considerable experiences in public listings and financial due diligence in Hong Kong and in the P.R.C. After having worked in Deloitte in Hong Kong for a couple of years, Alfred joined RSM Hong Kong as a senior audit manager.

Besides serving as the practising accountant in Alfred H.K. Li & Co., CPA, Alfred acts as an independent non-executive director of a listed company on the Stock Exchange of Hong Kong Limited.

Our Firm strives to adopt a traditional approach of providing structured and personalized services to our clients, focusing attentively on meeting clients’ needs, rendering value-added services to our clients at a competitive fee and delivering prompt response to clients’ enquiries.

• Application software development and installation, website design and development

• ATM business operation

• Biological assets

• Distribution of electronics products and licensing of trademarks

• Freight forwarding

• Golf club operation

• Jewelery and textile manufacturing and trading

• Magazine publication

• Manufacturing

• Property investment, development and construction

• Restaurants and café shop

• Ship owners and management

• Scaffolding business

OUR VALUES 持守價值

INTEGRITYWe render premium clients’ services by acting ethically and independently with high integrity, upholding the highest standard of code of professional conduct and building trust with our clients.

DEVOTIONWe strive for excellence and quality in delivering our professional services, taking due heed to clients’ needs with prompt, proactive response and premium services to ensure our sustainable development of our professional services.

FAIRNESS AND IMPARTIALITYWe emphasize fairness, independence and impartiality in guiding and delivering our professional services to clients, meeting the rigorous requirements of various regulated bodies locally and internationally.

OUR VISIONWe strive for achieving excellence through our commitment to quality and professionalism, ensuring unrelenting growth to cope with myriad needs of our clients and regulated bodies.

OUR MISSIONCreating Value Through Quality Services

誠信可靠我們重視與客戶建立互信關係，而與此同時，我們也秉持崇

高的專業操守標準，以符合道德要求、誠信可靠的方式進行

獨立的審計工作。

熱誠專注服務力臻完善是我們堅守的承諾。本會計師事務所以客戶的

需要為念，務求從速回應客戶的詢問，主動為他們解決疑難

。

公正持平我們一貫抱持公平、獨立、不偏不倚、公正持平的原則竭誠

為客戶服務，同時致力於遵守本地和環球監管機構嚴謹的審

計要求。

發展願景我們矢志為客戶提供優質的服務，維持高質量的專業水平，

在銳意拓展業務之餘，務要配合客戶及監管機構多方面的需

要和監管要求。

公司使命優質服務，創造價值

We have experienced partners and staff to form a solid team to serving our clients. Our team is committed to achieving professional excellence, upholding integrity and objectivity.

We strive for continuous enhancements to our service quality, and emphasize strong personal relationships with our clients to build up mutual trusts.

We are dedicated to providing the following professional services to our valued clients:

• Audit and Assurance services • Accounting and Bookkeeping services • Company Secretarial services • Risk Advisory services • Transaction Advisory services • Tax Compliance and Consulting services

我們的合夥人、同工均是業內的資深從業員，行業經驗

甚豐。整個團隊同心同德，矢志為客戶提供卓越服務，

並秉持誠信可靠、客觀持平的專業守則。

堅持以優質服務取信於客戶是我們賴以成功的基石，我

們極為重視與客戶建立互信的關係。

我們專誠為客戶提供下列專業服務：

• 審計及認證服務

• 會計理帳及簿記服務

• 公司秘書服務

• 風險管理顧問服務

• 企業交易顧問服務

• 稅務申報及相關諮詢服務

OUR TEAM 公司團隊

ACCOUNTING AND BOOKKEEPING SERVICESRecognizing the value of timely, accurate and reliable management accounts to clients, we prepare management accounts tailored to clients’ specific circumstances and requirements. We give you the assurance of timely compliance with statutory regulations and the latest Financial Reporting Standards, thus allowing you to focus on your core competence to unlock your business potential.

Our key accounting and bookkeeping services include:

會計理帳及簿記服務

適時編製既準確又可靠的管理帳目，對客戶甚為重要，故本會

計師事務所因應客戶的具體情況、要求，為客戶量身編製管理

帳目，也確保能適時遵循法例規定，以及最新的《財務滙報準

則》，閣下可免除後顧之憂，專注於公司發展的事務。

本會計師事務所提供的會計理帳及簿記服務包括：

• 調派職員暫代會計師的職務

• 備妥會記帳目，為首次公開上市作準備

• 為客戶的職員提供會計實務培訓

• 解決與會計事務有關的常見問題

• 遵循《財務滙報準則》編製定期和年度財務報表

• 遵循《財務滙報準則》編製集團合併帳目

• 存置會計分類帳及記錄

• 管理強積金和薪支計算

• 財務預算

AUDIT AND ASSURANCE SERVICESRobust independence is the core value of our professional services rendered to clients. We provide our audit and assurance services based on auditing clients’ business transactions as stipulated by statutory requirements. Our audit of the financial statements will be carried out in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants.

Our Firm has an underlying methodology that ensures our clients to receive the best services along with the best technical expertise.

Our key audit and assurance services include:

• Statutory audit • Non-statutory audit • Compilation of financial statements • Reviews and compilations

審計及認證服務

本會計師事務所奉專業獨立為客戶服務的核心價值，遵循法

定要求為客戶的業務交易進行審計及認證。財務報表的審計

事務，均根據香港會計師公會所頒布的《香港審計準則》予

以處理。

我們採用審慎的作業方法和程序，確保客戶享有的審計及認

證服務皆具極高的專業水平。

本會計師事務所提供的審計及認證服務包括：

• 法定審計

• 法定範圍以外的審計工作

• 編製財務報表

• 審閱、編製相關文件

OUR PROFESSIONAL SERVICES 專業服務

• Second staff as interim accountants• Tidy up of accounts prior to initial public offering• Provide accounting training for the clients’ in-house staff• Resolve general accounting related problems• Prepare periodic and annual financial statements in

compliance with Financial Reporting Standards• Prepare consolidation of group accounts in compliance

with Financial Reporting Standards• Keep accounting ledger and records• MPF and payroll administration • Budget preparation

OUR PROFESSIONAL SERVICES 專業服務

COMPANY SECRETARIAL SERVICESWe offer outsourcing alternative to remove the burden and overhead costs of maintaining internal secretarial functions, advising on corporate law and practice and other compliance matters to meet the rigorous requirements of regulated bodies.

Our company secretarial services cover:

公司秘書服務本會計師事務所為客戶提供公司秘書外判服務，在公司法例

和實務，以及其他合規事宜上給予意見，協助客戶遵守監管

機構制訂的有關監管規定，讓客戶享用優質的內部公司秘書

服務之餘，得以降低成本，節省開支。

本會計師事務所提供的公司秘書服務包括：

風險管理顧問服務

卓有成效的風險監控管理制度，對公司日常的業務營運舉足

輕重。我們一直銳意建立最新的管理系統和作業程序，冀能

為客戶提供務實和量身設計的解決方案，協助他們在瞬息萬

變的市場中物色業務發展的機會，縱使面對競爭激烈的市場

環境，仍能將業務風險減至最低。

本會計師事務所提供的風險管理顧問服務包括：

• 代辦設立公司、公司註冊、撤銷註冊、解散等手續

• 業務名稱註冊及續期

• 商標及專利註冊

• 協助私營公司籌備上市

• 修訂公司組織章程大綱及細則

• 利潤撥作資本、修改股本

• 分派資本、派發股息

• 贖回、轉換或分拆股份

• 擬定文件以備評估、繳納印花稅、股份轉讓

• 存置公司登記冊和會議記錄

• 備妥股票和股息單

• 配發股份

• 出席公司各類會議，包括董事會議、股東周年大會、股

東特別大會，以及其他董事會會議

• 備妥會議記錄、決議案

• 備妥各項法定文件，包括年度報表、董事和秘書的委任/

更換通知、經認證決議案等，以及有關法定文件的存檔

處理

• 備妥資產聲明文件，以及存檔處理

• 取得公司存續證明文件

• 代理海外公司事務

• 香港公司註冊成立

• 海外公司註冊成立

• 註冊辦事處

• 首次公開上市前的審閱工作

• 內部監控檢視

• 內部審計

• 企業管治服務

• Company formation, registration, removal and dissolution • Business name registration and renewal of business name registration • Trade mark and patent registration• Conversion from private to public• Amendment of articles of incorporation• Capitalization of profit and alteration in share capital• Capital distribution and dividend distribution• Redemption of shares, conversion of shares or sub-division of shares• Preparing documents for assessment and stamping and transfer of shares• Maintaining company's registers and minute books• Preparing share certificates and dividend certificate• Allotment of shares• Attend meetings - directors’ meetings, AGM, EGM and

other board meetings• Preparation of minutes and resolutions• Preparing and filing statutory documents i.e. Annual Return,

notice of appointment/change of directors and secretaries,certified resolution

• Preparing and filing declaration of assets• Obtaining letter of good standing and certifications• Agent for overseas companies• Incorporation of Hong Kong companies• Incorporation of offshore companies• Registered office

RISK ADVISORY SERVICESAn effective and successful management system of risk control is fundamental to the day-to-day business operation of a company. We are dedicated to exploring the most updated management systems and business processes and are committed to advising clients with practical and customized solutions, helping them unearth business opportunities in the evolving market and minimizing business risks under fierce market competition.

Our major scope of risk advisory services include:

• Pre-initial public offering reviews• Internal control reviews• Internal audit• Corporate governance services

OUR PROFESSIONAL SERVICES 專業服務

TRANSACTION ADVISORY SERVICESSuccessful transactions require thorough understanding of risks and opportunities in the market, critical assessment of the target’s businesses. Our transaction advisory services work with clients throughout the transaction process with a holistic and customized approach with a view to creating and realizing synergy value. Our major scope of transaction advisory services include:

企業交易顧問服務

對市場的風險和機會瞭解透徹，審慎評估目標企業的業務，

是成功交易的致勝之道。我們為客戶提供高水準的企業交易

顧問服務，在交易進行的過程中，採取全方位及針對性的雙

向模式，務求建構並實現協同效應的價值。

本會計師事務所提供的企業交易顧問服務包括：

• 買方財務盡職審查

• 賣方財務盡職審查

• 就買賣協議提供意見

稅務申報及相關諮詢服務

我們竭誠為客戶提供全面的稅務顧問及合規服務。豐富的稅

務經驗有助我們提高洞悉力，針對客戶業務運作上出現的稅

務問題，敏銳地善用稅項寬免和稅務優惠，有效減低稅務負

擔，加強客戶的盈利能力。

本會計師事務所提供的稅務申報及相關諮詢服務包括：

為企業客戶：

為個人客戶：

• 備妥企業利得稅報表

• 提供企業利得稅顧問服務

• 協助處理稅務調查和實地審計個案

• 就客戶的僱員提供稅務顧問及存檔服務

• 提供企業稅務規劃服務

• 備妥個人所得稅報表

• 提供個人所得稅顧問服務

• 提供個人所得稅規劃服務

• Buy-side financial due diligence• Sell-side financial due diligence• Sale and purchase agreement advice

TAX COMPLIANCE AND CONSULTING SERVICESWe provide a comprehensive range of tax advisory and compliance services to our clients. Our in-depth tax experiences help identify issues that are relevant to your business operations so that tax concessions and incentives can be better utilized to effectively reduce tax liabilities and enhance our clients’ business profitability.

Our tax compliance and consulting services cover:

Corporate clients:

Individual clients:

• Tax return preparation• Corporate profits tax advisory services• Assistance in dealing with tax investigation and field audit cases• Tax advisory and filing services for clients’ employees• Corporate tax planning services

• Personal income tax return preparation• Personal income tax advisory services• Personal income tax planning services

CONTACT US 聯絡我們

Alfred H.K. Li & Co., CPA 李漢權會計師事務所Certified Public Accountants 執業會計師

E-MAIL 電郵: alfred@alfredlicpa.com

WEBSITE 網址: www.alfredlicpa.com