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Accountancy                Audit Assurance                Tax Services                Company Secretary                 Tax Investigation / Field Audit


   S. C. To & Co.


   To Siu Chiu, Founder


   Kowloon Bay Office

   Gordon, Audit Principal

   Ryan, Audit Principal


   Yuen Long Office

   Tommy, Audit Principal

   Kenneth, Audit Principal



   Chasetop Limited

   Elaine, Managing Director






   Kowloon Bay Office

   Tel:  +(852) 2759-3313

   Fax: +(852) 2759-7261


   Yuen Long Office

   Tel:  +(852) 2475-9131

   Fax: +(852) 2479-4172




       Email to us



Desk audit

A desk audit is the examination of all aspects of particular case with purpose to see whether the reported profits or income are correct.

Generally, written enquiries will be raised by IRD when clarifications needed.  Taxpayers have to comply with the notice issued by IRD to furnish the required information.


Field audit

Since 1991, IRD commenced to conduct field audits of taxpayers'  business.  It is normally initiated when irregularities or indications of non-compliance with the requirements of the Ordinance are detected.


It includes examining books of account and records, visiting taxpayers'  business premises.  Also, field audit work is normally focused on the most recent year of assessment for which a tax return has been submitted. 


Where appropriate and agreed, field auditors will project the discrepancies for back years based on the field audit findings to ascertain the amount of understatements for the years involved.


In-depth Tax investigation  

Tax investigation is an in-depth examination where complex or substantial tax evasion is suspected.  It normally covers 6 years of assessment. In a case of fraud or willful evasion, the investigation is extended to cover 10 years of assessment.


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