就根據新條例組成的公司而言，若其首個財政年度符合該規模準則，則可在提交報告方面獲豁免。 審計意見主要由評估審計報告而作決定。如果審計員認為審計的情況並不令人滿意，他們可能傾向於提出無保留意見以外的意見。 By contrast, if you click on a Microsoft-furnished ad that appears on DuckDuckGo, Microsoft Advertising doesn't affiliate your ad-click on behavior having a consumer profile. Additional... https://smebrother.com/blogs/news/香港公司無運營要點做審計報告