Every company registered in Hong Kong must have its financial accounts audited by auditors registered under the Professional Accountants Ordinance (PAO) annually.  For newly incorporated private companies, the first set of audited accounts should be laid before shareholders at the AGM within 9 months (6 months for other companies) after its financial year-end.  Subsequent AGMs should be held not more than 15 months apart.  There is no mandatory year-end date for Hong Kong companies, but 31 March and 31 December are the more common ones.