Applications under Hong Kong investment immigration routes — including the current New Capital Investment Entrant Scheme (New CIES) and related capital / net-asset evidence — often require reports issued by a Hong Kong Certified Public Accountant (Practising). VCL provides:
- Investment immigration audit reports — preparation or audit of financial statements for investee or related companies, as commonly required in application packs;
- Agreed-upon procedures (AUP) reports on net-asset requirements — factual-findings reports that help demonstrate fulfilment of net-asset (and, where applicable, investment) requirements under published scheme rules (often the “Fulfillment document” expected from a practising CPA);
- Other statutory reports — other practising-CPA reports commonly requested alongside immigration / investment applications (for example investment-requirement or portfolio-maintenance related reporting, and special-purpose reports), subject to the engagement and the rules then in force.
This page is a general professional-services overview, not legal, immigration or tax advice. Scheme thresholds and document requirements are set by InvestHK / the Immigration Department and the scheme rules then in force. We work with immigration advisors, lawyers and applicants, focusing on assurance and related-services reporting.
Who needs an investment immigration audit or net-asset AUP in Hong Kong
- Individuals and families considering New CIES or other investment-immigration pathways, and their immigration advisors
- Applicants who need a practising CPA AUP report on net-asset requirements
- Cases that need audited financials of investee companies or special-purpose reports in the file
- Other capital-proof, asset-verification or statutory reporting needs suited to a Hong Kong CPA practice
Investment immigration audit report, net asset AUP & statutory reports
1. Investment immigration audit reports
Coordinate or perform statutory or special-purpose audits for companies whose financial statements support the application pack. See also our Hong Kong statutory audit page.
2. Net-asset requirement — agreed-upon procedures (AUP)
Under New CIES and similar arrangements, applicants typically engage a practising CPA at their own cost to help demonstrate fulfilment of the net-asset requirement (and, where applicable, investment requirements). HKICPA guidance generally indicates that an engagement under HKSRS 4400 (Revised), Agreed-Upon Procedures Engagements is suitable for such “Fulfillment documents”. We perform agreed procedures on evidence you provide and report factual findings — not an audit opinion or assurance conclusion that net assets are “sufficient”.
Allow time to assemble bank statements, investment statements, property valuations, evidence of company interests and liabilities. Some schemes also limit the days between report issuance and application lodging — plan the timeline with your advisor early.
3. Other statutory reports
- Practising-CPA reports related to investment requirements, portfolio maintenance or later scheme stages (per rules and professional guidance then in force)
- Special-purpose reports (for example income or asset confirmations), where the receiving party’s requirements allow
- Certified true copies by a practising accountant (from HK$60 per copy) for supporting documents
Investment immigration audit / CIES AUP process (overview)
- Initial consult: pathway (e.g. New CIES), report type (audit / AUP / other statutory), and filing timeline
- Scope the engagement against scheme rules / advisor checklists — asset classes, valuation basis and evidence
- Document collection: banks, securities, property, equity interests, liabilities and other support
- Perform audit or agreed-upon procedures; clear gaps with you and your advisor
- Issue the report; link to bookkeeping, statutory audit or incorporation support if needed
Important notice
VCL issues professional accounting / assurance / related-services reports. We do not guarantee immigration outcomes and do not replace licensed immigration advisors or lawyers. Thresholds, eligible assets, holding periods and filing windows can change — rely on official publications and your immigration advisor for application strategy.
Related services
Investment immigration audit report and net asset AUP Hong Kong work often sits alongside corporate compliance: see Hong Kong statutory audit, accounting, Hong Kong incorporation and practising accountant certified true copies (from HK$60). WhatsApp or email us with the report type and timeline for practical next steps.