UNIQUE BUSINESS IDENTIFIER / COMPANY REGISTRATION NUMBER
UBI 76902303
LiveAFRC Registered CPA Firm · M0992

MAS & PARTNERS CPA LIMITED

百祿會計師事務所有限公司

Official Verification: 2026-09-19
Inquiries: 0 Views
Jurisdiction: Hong Kong, ChinaJurisdiction: Hong Kong

MAS & PARTNERS CPA LIMITED (百祿會計師事務所有限公司) is a Hong Kong corporation duly incorporated under the Companies Ordinance (Cap. 622). Its official Company Registration Number (CR No. / CRN) is 3436127, and Business Registration Number (BRN) is 76902303, classified as a Private company limited by shares. Incorporated on 2024-08-06, the entity has maintained continuous statutory operations for 2 years, currently holding an active legal status of Live. In terms of statutory licensing, the corporation is officially authorized and regulated in Hong Kong, holding Accounting & Financial Reporting Council (AFRC) (Licence No. M0992). The registered office is situated at ROOM ‍​​‌‌‌​​​​​‌‌​‌‌​​‌​​‌​​​​‌​​​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​​​‌​​‌‌​‌‌​​​‌​‌‌‌​​​‌‌​‌‌‌​​‌‌​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​‌‌​​​‌‌​​​​​​‌‌‌​​‌​​‌‌​​‌​​​‌‌​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​​‌‌​​‌‌​​‌​​​‌‌​​​​​​‌‌​​​​​​‌‌​​‌‌​​‌‌‌​​​41, 11/F, TUNG LEE INDUSTRIAL BUILDING, 9 LAI YIP STREET, KWUN TONG, HONG KONG.

I. Corporate Profile & AFRC Certified CPA Practice & Public Interest Entity Auditor Statutory Licensing Status (AFRC Practice Reg: M0992)

Official Chinese Name 百祿會計師事務所有限公司 Official English Name MAS & PARTNERS CPA LIMITED
Business Reg No. (BRN) 76902303 Company Reg No. (CR / CRN) 3436127
Company Category Private company limited by shares Incorporation Date 2024-08-06
Current Legal Status Live Statutory Filing Cycle 2027-08-06(Completed for This Year)
Registered Office Address
ROOM ‍​​‌‌‌​​​​​‌‌​‌‌​​‌​​‌​​​​‌​​​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​​​‌​​‌‌​‌‌​​​‌​‌‌‌​​​‌‌​‌‌‌​​‌‌​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​‌‌​​​‌‌​​​​​​‌‌‌​​‌​​‌‌​​‌​​​‌‌​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​​‌‌​​‌‌​​‌​​​‌‌​​​​​​‌‌​​​​​​‌‌​​‌‌​​‌‌‌​​​41, 11/F, TUNG LEE INDUSTRIAL BUILDING, 9 LAI YIP STREET, KWUN TONG, HONG KONGTung Lee Industrial Building · View Co-Located Entities →
Significant Controllers (SCR) Statutorily maintained. To penetrate ultimate beneficial owners (UBO) and holding structures, please apply for a Due Diligence Report.

II. AFRC Certified CPA Practice Document Retrieval (Annual Return NAR1 / Articles / ND2A / CTC)

#Filing DateDocument No.Document NamePagesTariffAction
1 2026-8-28 22302673580
NAR1Annual Return (2026) (English)
2026-8-28·22302673580·10p·HK$ 28
10 HK$ 28
2 2025-9-5 23602162747
NAR1Annual Return (2025) (English)
2025-9-5·23602162747·10p·HK$ 28
10 HK$ 28
3 2024-12-5 23002436059
NR1Notice of Change of Address of Registered Office (English)
2024-12-5·23002436059·1p·HK$ 20
1 HK$ 20
4 2024-8-6 40022580690
CICertificate of Incorporation (CI)
2024-8-6·40022580690·1p·HK$ 20
1 HK$ 20
5 2024-8-6 22502416291
A&AArticles of Association (English)
2024-8-6·22502416291·15p·HK$ 33
15 HK$ 33
6 2024-8-6 22502416290
NNC1Incorporation Form (Company Limited by Shares) (English)
2024-8-6·22502416290·10p·HK$ 28
10 HK$ 28

III. Commercial Due Diligence & AFRC Certified CPA Practice Practising Director & PIE Auditor Verification

Statutory Licences (32 Regulators) Licensed Entity
Accounting & Financial Reporting Council (AFRC)
Registered
Licence No. M0992
Court Litigation & Insolvency Clean Record
Screening across Hong Kong courts and Official Receiver's Office (ORO) records reveals no public litigation dockets and no compulsory winding-up petitions (HCCW) on file.
Regulatory Disciplinary & Alert Lists Clean Record
Screen official gazettes, HKMA alert lists, TCSP disciplinary notices, SFC enforcement actions, and customs compliance lists. No negative enforcement records found.
Office & Address Verification Address Resolved
ROOM ‍​​‌‌‌​​​​​‌‌​‌‌​​‌​​‌​​​​‌​​​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​​​‌​​‌‌​‌‌​​​‌​‌‌‌​​​‌‌​‌‌‌​​‌‌​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​‌‌​​​‌‌​​​​​​‌‌‌​​‌​​‌‌​​‌​​​‌‌​​‌‌​​‌‌‌​‌​​​‌‌​​‌​​​‌‌​​‌‌​​‌‌​​‌​​​‌‌​​​​​​‌‌​​​​​​‌‌​​‌‌​​‌‌‌​​​41, 11/F, TUNG LEE INDUSTRIAL BUILDING, 9 LAI YIP STREET, KWUN TONG, HONG KONG
Hong Kong Corporate Due Diligence & Risk Screening Service

IV. AFRC Certified CPA Practice Compliance & Statutory Licensing FAQ

MAS & PARTNERS CPA LIMITED is a legitimate Hong Kong corporation duly incorporated under the Companies Ordinance (Cap. 622) of Hong Kong on 2024-08-06 (operating for 2 years). According to the official register of the Hong Kong Companies Registry (CR), the entity holds an active statutory status of [Live / In Operation] (Statutory records last verified: September 2026).

The statutory identifiers for this corporation issued by Hong Kong SAR authorities are: 1. Business Registration Number (BRN / Unique Business Identifier UBI): [76902303] (effective from 27 December 2023, this 8-digit number serves as the official cross-departmental primary identifier and tax ID); 2. Company Registration Number (CRN): [3436127] (historical archive number issued by Companies Registry). In international banking KYC, trade bills of lading, and cross-border contracts, these two numbers uniquely confirm entity legitimacy.

Under Hong Kong law, incorporated companies do not maintain a 'legal representative' position; the Board of Directors exercises supreme statutory management authority. Under the New Inspection Regime of the Companies Ordinance, public inspection protects directors' personal identification by displaying correspondence addresses and masked ID numbers. To retrieve the complete certified directorship history, shareholding structure (Form NAR1), Significant Controllers Register (SCR), and multi-tier UBO beneficial ownership penetration, apply through 86hc.com for an official due diligence dossier.

According to the statutory registers of the Hong Kong Companies Registry, MAS & PARTNERS CPA LIMITED has never changed its corporate name since incorporation, maintaining its current registered legal name continuously.

Yes. 86hc.com comprehensively indexes the official filing registers of the Hong Kong Companies Registry, supporting verified retrieval of official statutory dossiers for this corporation. Pursuant to Section 107 of the Companies Ordinance (Cap. 622), private companies must deliver an Annual Return (Form NAR1) within 42 days of each incorporation anniversary. Available verified original dossiers include: latest Annual Return (Form NAR1 - detailing current share capital, registered office, directors, and shareholders), Incorporation Form (Form NNC1/NC1), Articles of Association, and Change of Company Secretary and Director notices (Form ND2A). Rapid document fulfillment within 15-30 minutes and Certified True Copies (CTC) signed by practicing Hong Kong CPAs are supported.

According to multi-dimensional checks across Hong Kong statutory authorities: 1. Regulatory Licences: Officially licensed by Hong Kong statutory authorities, currently holding: Accounting & Financial Reporting Council (AFRC) (Licence No. M0992); 2. Judicial Screening (Litigation & Winding-Up): screening across the Court of Final Appeal, High Court, District Court, and Official Receiver's Office (ORO) shows no commercial claims and no active compulsory winding-up petitions on file.

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