| Journal Call no. | HF5601.N43 |
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| Article Title | Group accounts & qualified audit reports / Professional Practices Department. |
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| Is Part Of | The Hong Kong accountant ; v.7, no.2, Mar/Apr 1996, p.71-73. |
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| Abstract | Set out in this article is a discussion of qualified audit reports in the circumstances where a Hong Kong incorporated holding company has subsidiaries incorporated/established overseas and the directors of the holding company: (1) did not prepare group accounts in accordance with s 124 of the Companies Ordinance and/or SSAP 7; (2) prepared group accounts based on subsidiaries' accounts which were not audited by the primary auditors, or (3) prepared group accounts based on subsidiaries' management accounts. |
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