Hong Kong company compliance calendar template with annual deadlines
Download a Hong Kong company compliance calendar template with annual return, audit, and business registration deadlines.
Hong Kong Company Compliance Calendar Template: A Year-Round Schedule
Running a Hong Kong company means tracking a set of recurring deadlines that sit on separate cycles. The annual return follows the anniversary of incorporation. Business registration runs on its own timeline. The audit and financial statements have a fiscal-year rhythm. The significant controllers register requires continuous attention. A Hong Kong company compliance calendar template pulls all of these obligations into one place so nothing slips.
Use the quarter-by-quarter template below as a checklist. Adjust the months to match your company’s incorporation date and financial year end.
Hong Kong Annual Compliance Deadlines Checklist
The core compliance cycle rests on four pillars:
| Obligation | Trigger | Deadline | Key form or action |
|---|---|---|---|
| Annual return (Form NAR1) | Anniversary of incorporation | Within 42 days after that anniversary (the "return date") | File Form NAR1 with Companies Registry on time to pay the registration fee of HK$105; late filing triggers a higher registration fee (see below). |
| Business Registration Certificate renewal | Expiry date shown on the current certificate | On or before the expiry date | Renew with the Inland Revenue Department - one-year or three-year certificate available. |
| Audit and financial statements | Financial year end | Generally within six months of year end for private companies (or as articles require) | Audited financial statements prepared by a CPA and laid before members. |
| Significant Controllers Register maintenance | Ongoing | Updates within 7 days of becoming aware of a change | Enter new controller details; keep the designated representative current. |
A dormant company that has declared itself dormant is exempt from delivering an annual return, but the exemption does not cover the year in which the dormancy declaration is made if the 42-day period has already passed. Dormancy does not remove the need to maintain the significant controllers register or, in most cases, to file a business registration renewal.
Hong Kong Company Compliance Timeline: Quarter by Quarter
Quarter 1 - Check Incorporation Anniversary and Business Registration
In the quarter that contains your company’s anniversary of incorporation, the annual return deadline is fixed. Count 42 days from the anniversary. That is the last day to file Form NAR1 at the HK$105 rate. If the deadline falls on a weekend or public holiday, the next working day applies.
At the same time, check the expiry date of your Business Registration Certificate. If it expires in this quarter, prepare the renewal application. A 1-year certificate costs the standard annual levy; a 3-year certificate gives a slight discount on the total. Submit the renewal with the Inland Revenue Department before the expiry date.
Quarter 2 - Audit Timeline and Financial Statements
If your financial year ended in the previous calendar year, the audit should be nearing completion. The auditor must hold a practising certificate issued by the HKICPA. Only a company that qualifies for the reporting exemption under section 359 of the Companies Ordinance (Cap. 622) may prepare financial statements under SME-FRS instead of full HKFRS. A small company that meets the criteria in section 359 may use the SME-FRF and SME-FRS framework.
Once the audit is signed, the financial statements must be laid before the company’s members. For a private company, circulate the statements to members within the period set by the articles.
Quarter 3 - Significant Controllers Register Review
Schedule a review of the significant controllers register every third quarter unless a change forces an earlier update. The register has been mandatory since 1 March 2018 and must name every person who holds more than 25% of the issued shares or voting rights. Each company must appoint a designated representative - typically the company secretary or an external service provider - to assist law enforcement with requests. The register is kept at the registered office or a prescribed place in Hong Kong and is not open to public inspection.
If a significant controller changes, update the register within 7 days of the company becoming aware of the change. The designated representative must know how to produce the register on demand.
Quarter 4 - Final Checks and Any Late Filings
Use the last quarter to verify that all deadline dates for the year have been met. If a late filing is unavoidable, note the penalty bands:
| Period late | Fee |
|---|---|
| More than 42 days but within 3 months | HK$870 |
| More than 3 months but within 6 months | HK$1,740 |
| More than 6 months but within 9 months | HK$2,610 |
| More than 9 months | HK$3,480 |
The Companies Registry can also strike off a company that fails to file for several consecutive years. A struck-off company loses its legal status and its assets may vest in the government.
Hong Kong Statutory Filing Calendar: Key Dates Summary
This table maps the filing obligations to a reference company incorporated on 1 February, with a financial year ending 31 December. Adjust for your own company.
| Month | Action |
|---|---|
| January | Finalise audit for year ended 31 December; prepare financial statements. |
| February | Anniversary of incorporation falls due. Note the return date and count 42 days forward - NAR1 due by mid-April. |
| March | File NAR1 early if ready; check Business Registration Certificate expiry. |
| April | NAR1 deadline (if anniversary is 1 February). After 42 days, fees escalate. |
| May | Business registration renewal window may open; renew online or via form. |
| June | Lay audited financial statements before members. |
| July | Mid-year review of significant controllers register. |
| August | Confirm designated representative details are correct. |
| September | Begin planning for next year’s audit timeline. |
| October | Update registered office address if changed; notify Companies Registry. |
| November | Final check of all filings for the current year. |
| December | Prepare accounts for year end. |
Notes on the Significant Controllers Register and Designated Representative
The significant controllers register is a statutory requirement under Cap. 622 Part 11. Every Hong Kong company must keep it, even a dormant company. The register must contain the name, address, identity document number, and the date on which the person became a significant controller. The 25% threshold applies to both direct and indirect holdings.
The designated representative must be a person resident in Hong Kong - ordinarily the company secretary, a director, or a service provider. Their role is to provide the register to a law enforcement officer within 24 hours of a request, or to explain why it cannot be produced. Notify the Companies Registry of any change of designated representative within 7 days.
Reporting Exemption and Audit Requirements
A private company that qualifies under section 359 may prepare simplified financial statements using the SME-FRF and SME-FRS. Qualifying conditions: turnover below HK$100 million, total assets below HK$100 million, and not more than 100 employees. The exemption applies to the preparation of the directors' report and the financial statements, not to the audit itself. The audit requirement remains unless the company is dormant or qualifies for a separate exemption under Cap.622.
The company secretary and the auditor must be appointed in accordance with the articles. The auditor must hold a practising certificate and be registered with the HKICPA.
Re-Domiciliation and the 120-Day Rule
Hong Kong's inward re-domiciliation regime took effect on 23 May 2025. A company that re-domiciles into Hong Kong must deregister in its original domicile within 120 days of the re-domiciliation becoming effective. The re-domiciled company then follows the same compliance calendar as any other Hong Kong company: its anniversary of incorporation is the date of re-domiciliation, and the return date for NAR1 is that anniversary. The higher registration fee bands apply from the same 42-day point.
Sources
More on ongoing compliance.