A limited company incorporated in Hong Kong has to observe the following duties as prescribed in the Hong Kong Companies Ordinance and Inland Revenue Ordinance :

1. Appointment of qualified company secretary who should submit relevant returns and fees to the Companies Registry on a timely basis
2. Annual payment of Business Registration fee to Business Registration Office
3. Timely filing of Employer's Return and Profits Tax Return to the Inland Revenue Department
4. Auditing of company's account by external auditor annually