學校及社會服務機構帳目審計
非牟利機構審計及鑑證 (政府法定要求)
Audit and Assurance for Non-profit Organisations (Statutory Government Requirement)
協助客戶辦理經科局各項援助計畫
Assist clients in handling various subsidy schemes of the Economic and Development Bureau
受社會工作局資助之社會服務設施/項目，需根據《社會服務設施定期資助撥款指引》編製賬目，符合條件之設施需要由執業會計師編制獨立審計報告。
Social service facilities / projects subsidised by the Social Welfare Bureau are required to prepare accounts in accordance with the Guidelines on Recurrent Subvention for Social Service Facilities. Eligible facilities are required to have independent audit reports prepared by practising accountants.
社會工作局自2017年起逐步推動設施及其管理實體積極引入第三方獨立審計，至今近200間受資助社會服務設施完成賬目審計程序。
Since 2017, the Social Welfare Bureau has progressively encouraged facilities and their managing entities to adopt independent third-party audits. To date, nearly 200 subsidised social service facilities have completed the account audit procedures.
學校及社會服務機構賬目審計
Audit of Accounts for Schools and Social Service Organisations
根據第1/2023號法規 《非高等教育不利私立學校的會計賬目》 規定非高等教育不牟利私立學校設立財務管理專責小組，並定期向教青局提交年度會計帳目。
According to Regulation No.1/2023 Accounting Records of Non-tertiary Private Non-profit Schools, non-tertiary private non-profit schools are required to set up dedicated financial management teams and submit annual accounting records to the Education and Youth Development Bureau on a regular basis.
辦學實體須於2025年1月底或之前提交 2023/2024財政年度的會計帳目，其後每個年度的學校會計帳目及審計報告則須於相關財政年度結束的翌年 5月底或之前提交。
School operators must submit the accounting records for the 2023/2024 financial year by the end of January 2025. For subsequent years, school accounting records and audit reports shall be submitted by the end of May of the year following the close of the relevant financial year.