This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Audit

Deloitte’s professional skills and technical expertise, coupled with our commitment to high quality audit services, contribute to the integrity and sustainability of the real estate market. We also provide extensive audit-related services which contribute to the success and growth of our clients, for example services relating to IPOs.

We are one of the leading professional services providers to the real estate industry.  We audit a significant number of property developers listed on the Hong Kong Stock Exchange and half of the property companies included in the Hong Kong Hang Seng Stock Index. 

We have formed a dedicated team of specialists to advise you on all aspects of the REIT business. We have worked with regulatory bodies around the world to help companies navigate the complexities of forming, offering and operating REITs. Meanwhile, our close relationships with tax authorities allow us to efficiently provide tax advices and strategies to companies forming and operating REITs ( REITs Advisory Services).

In Hong Kong, we acted as the reporting accountants for the first privately owned properties to be successfully listed as a REIT on the Hong Kong Stock Exchange. We also acted as the reporting accountants for the first privately owned properties located in Hong Kong to be successfully listed as a REIT on the Singapore Stock Exchange.

Our team helps in the following ways:

  • advice on the treatment of transactions in accordance with HK GAAP, IFRS and US GAAP
  • advice on the sales treatment of properties sold, the consolidation of trust vehicles and income and expense recognition
  • initial public offering advisory and reporting services
  • auditing the financial statements of trust vehicles, special purpose entities and investment advisors/managers of trusts
  • reviewing and assessing internal controls
  • reviewing accounting policies
  • interpreting new accounting and regulatory developments.

We provide a broad range of Audit Services which include:

Statutory Audit & Non Statutory Audit

  • Interim Audit
  • Consolidation Package
  • Completion Accounts

Other Audit-related Services

  • Accountants' Report for Very Substantial Acquisition
  • Accountants' Report for Very Substantial Disposal
  • Accountants' Report for Major Transaction
  • Accountants' Report on Unaudited Pro Forma Financial Information
  • Statement of Indebtedness
  • Profit Forecast
  • Working Capital Sufficiency
  • Statement of Adjustments
  • Accounting Advice
  • Bond Issue and Debt Offerings
  • Circular to Shareholders and Other Stakeholders
  • Compilation of Financial Information
  • Capital Verification Reporting
  • Due Diligence
 

Initial Public Offering (IPO)

  • Accountants' Report
  • Pro-Forma Financial Information
  • Statement of Indebtedness
  • Profit Forecast
  • Working Capital Sufficiency
  • Statement of Adjustments
  • Accounting Advice

Agreed-upon Procedures

  • Connected Transaction Reporting
  • Distribution Reporting
  • Results Announcement Reporting

GAAP Conversion Services

  • HK GAAP
  • PRC GAAP
  • US GAAP
  • IFRS

Technical

  • Financial Reporting (HKFRS, IFRS, CAS)
  • Auditing Standards
  • Listing Rules

Learn more

  • China Real Estate Investment Handbook 2013 edition
    The details that make a difference
  • Publications
    Real estate
  • Contact us
    Real estate
Share your comments

 

Stay connected