FAQs — Investment Immigration Audit / Net-Asset AUP

It depends on the scheme and your advisor’s checklist. Under New CIES and similar routes, evidence of net-asset / investment requirements is often a practising CPA’s agreed-upon procedures (AUP) fulfillment document rather than a traditional statutory audit opinion. Some cases still need audited financials of investee companies. Follow official rules and your advisor’s requirements.

An audit report typically expresses an opinion on whether financial statements are fairly presented. An agreed-upon procedures engagement (e.g. under HKSRS 4400) performs procedures agreed with the engaging party and reports factual findings — it does not conclude that net assets are “sufficient”. HKICPA guidance generally treats AUP as suitable for New CIES fulfillment documents.

Common items include bank and investment statements, property and valuation evidence, company equity documents, liability schedules and ownership proofs. The exact list depends on your asset mix and the scheme rules; some schemes also limit the days between report issuance and lodging — plan early.

No. We issue practising-CPA professional reports (audit, AUP and other statutory / special-purpose reports). We do not guarantee immigration outcomes and do not replace licensed immigration advisors or lawyers.

Besides investment immigration audit reports and net-asset AUP, we can discuss other statutory or special-purpose reports, company statutory audits, bookkeeping support and practising accountant certified true copies (from HK$60). Tell us the report type and timeline.

VCL provides investment immigration audit reports, New CIES net-asset AUP and other statutory reports from our Cheung Sha Wan office. WhatsApp, email or use the contact page with your pathway, report type and timeline — we reply with practical CPA next steps (not legal / immigration advice).