As said above, lots of companies in Hong Kong are necessary to post audited financial statements and an auditor’s report as supplementary content when submitting their annual PTR. The audited documents and reports compiled with the statutory audit can even be used for the PTR.  You’re seeing this web page https://auditfirminhongkong77553.verybigblog.com/32811272/not-known-facts-about-hong-kong-standard-of-auditing