PAT Certified Public Accountants Limited

Where incorporated in Hong Kong Limited, under the existing > Article 122 of the Companies Ordinance, its accounts shall appoint an independent auditor, auditing the annual accounts for each company to shareholders in the annual AGM laid. In addition, the Department will be required at the time of submission of tax return, Ltd., attached financial statements have been audited, for assessment procedures.Audit services provided by the Company is required by law and in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Society of Accountants to perform. In the audit process, we will first clear understanding of the customer’s industry characteristics, and mode of operation of the various factors of enterprises, management structure, potential problems and risk management, and make a comprehensive blueprint for effective audit; and to review our program We will also maintain communication with customers, a view to creating the customer’s own financial position, with appropriate understanding.In the audit report, we will have the authenticity and fairness of the financial statements issued customers professional advice; in addition, will also provide advice on improving all aspects of the overall profits and competitiveness, and to guide the directors of the Company shall comply with the relevant regulations, to fulfill their due responsibilities.In addition to the above review, we will press the case for customers with special review, such as:Rview the operation of internal and external monitoring systems, as well as inventory systems, Conduct audit of the accounts of owners’ corporations and stand all unincorporated community in order to increase the credibility of financial statements

The non-profit organization audit services (such as schools, religious groups, etc.)The designation as an in-depth investigation and study and make recommendations for improvement,As the size of the sole audit and business partners, to increase the reliability of its accounts.