According to the Hong Kong Companies Ordinance, companies incorporated in Hong Kong need to prepare their financial statements and being audited by a Certified Public Accountants (Practising) annually. 

Approximately 18 months after incorporation, Inland Revenue Department, HKSAR, will request each company for the preparation and submission of a Profit Tax return form.  At this point each company will need to appoint an auditor to inspect the company's financial statements.