I. Corporate Profile & AFRC Certified CPA Practice & Public Interest Entity Auditor Statutory Licensing Status (AFRC Practice Reg: M0185)
| Official Chinese Name | 伍呂會計師事務所有限公司 | Official English Name | Ng & Lui C.P.A. Limited |
|---|---|---|---|
Name Evolution
(5 Former Names)
|
1971-02-26
Founding Incorp. Name 茜茜楊有限公司C. C. & YEUNG COMPANY LIMITED
1986-02-18
Former Name 1 振國會計秘書有限公司CHUN KWOK ACCOUNTING & SECRETARIAL LIMITED
2001-03-23
Former Name 2 伍國偉會計師事務所有限公司ERIC NG C.P.A. LIMITED
2003-06-20
Former Name 3 專業管理顧問有限公司PROFESSIONAL MANAGEMENT CONSULTANTS LIMITED
2004-12-01
Former Name 4 伍國偉會計師事務所有限公司ERIC NG C.P.A. LIMITED
2013-01-22
Current Legal Name 伍呂會計師事務所有限公司Ng & Lui C.P.A. Limited | ||
| Company Reg No. (CRN) | 0023044 | Business Reg No. (BRN) | 03268948 |
| Incorporation Date | 1971-02-26 | Company Category | Private company limited by shares |
| Current Legal Status | Live | Statutory Filing Cycle | 2027-02-26✓ 2026 Return Filed |
| Registered Office Address | ROOM 2613-18, 26/F, SHUI ON CENTRE, 6-8 HARBOUR ROAD, WAN CHAI, HONG KONGShui On Centre · View Co-Located Entities →
Registered Address Evolution & Relocation Timeline (2)
Verified via CR Form NR1 / Annual Return NAR1
Previous Address 1 ROOM F9, 5/F, FOK SING FACTORY BUILDING, 2 WALNUT STREET, TAI KOK TSUI, HONG KONG
CR Form NR1 Filing
Relocation 2
Form MASTER_SYNC
CR Form NR1 Filing
From (Former Address): ROOM F9, 5/F, FOK SING FACTORY BUILDING, 2 WALNUT STREET, TAI KOK TSUI, HONG KONG ➔
To (New Relocated Address): ROOM 2613-18, 26/F, SHUI ON CENTRE, 6-8 HARBOUR ROAD, WAN CHAI, HONG KONG | ||
|---|---|---|---|
| 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)
| Document Name | Action |
|---|---|
NAR1Annual Return (2026) (Chinese) | |
NAR1Annual Return (2025) (Chinese) | |
NAR1Annual Return (2024) (Chinese) | |
BRN_REFReference Document for Business Registration Number as UBI | |
NR1Notice of Change of Address of Registered Office (English) | |
NAR1Annual Return (2023) (Chinese) | |
SPECSpecial Resolution (English) | |
A&AArticles of Association (A&A) (English) | |
NAA1Statutory Filing (English) | |
ND2ANotice of Change of Company Secretary and Director (Chinese) |
III. Commercial Due Diligence & AFRC Certified CPA Practice Practising Director & PIE Auditor Verification
IV. AFRC Certified CPA Practice Compliance & Statutory Licensing FAQ
What is the official statutory registration status of Ng & Lui C.P.A. Limited in Hong Kong?
Yes. Pursuant to the statutory registers of the Hong Kong Companies Registry, Ng & Lui C.P.A. Limited was officially incorporated on 1971-02-26 as a Private company limited by shares (standing for 55 years). Official cross-departmental records confirm its current legal status is [Live / In Operation], maintaining valid operational standing under Hong Kong law (Verified: October 2026).
How to verify the Unique Business Identifier (UBI / BRN) and CRN of Ng & Lui C.P.A. Limited?
Under Hong Kong's Unique Business Identifier (UBI) regime, Ng & Lui C.P.A. Limited is identified by two official registration numbers: its 8-digit Business Registration Number (BRN / UBI) [03268948] administered by the Inland Revenue Department, and its 7-digit Company Registration Number (CRN) [0023044] maintained by the Companies Registry for historical statutory filings.
How to verify the Register of Directors, shareholder equity ratios, and Significant Controllers (SCR) of Ng & Lui C.P.A. Limited?
Pursuant to Sections 627 and 643 of the Hong Kong Companies Ordinance (Cap. 622), the equity ownership and executive board of Ng & Lui C.P.A. Limited are governed by its statutory Register of Members and Register of Directors. Any appointment or resignation of directors or the company secretary must be filed within 15 days via Form ND2A, while complete shareholder equity ratios are disclosed annually in Form NAR1. Furthermore, under Section 653H of Cap. 622, the company must maintain a Significant Controllers Register (SCR) for persons holding over 25% beneficial interest or voting rights.
Has Ng & Lui C.P.A. Limited ever changed its legal company name? What are its former registered names?
Yes. According to the official statutory records of the Hong Kong Companies Registry, Ng & Lui C.P.A. Limited has officially recorded 4 legal name change(s): [C. C. & YEUNG COMPANY LIMITED (茜茜楊有限公司) (effective 1971-02-26)], [CHUN KWOK ACCOUNTING & SECRETARIAL LIMITED (振國會計秘書有限公司) (effective 1986-02-18)], [ERIC NG C.P.A. LIMITED (伍國偉會計師事務所有限公司) (effective 2001-03-23)], [PROFESSIONAL MANAGEMENT CONSULTANTS LIMITED (專業管理顧問有限公司) (effective 2003-06-20)]. Pursuant to Sections 107 and 109 of the Companies Ordinance (Cap. 622), each name change was passed by special resolution (Form NNC2) and took statutory effect upon issuance of a Certificate of Change of Name by the Registrar of Companies; under Section 109(4), changing the company name does not affect any rights, obligations, or legal proceedings of the company.
How to retrieve the certified company registry filings and Form NAR1 of Ng & Lui C.P.A. Limited?
Official records of the Hong Kong Companies Registry verify that Ng & Lui C.P.A. Limited maintains a cumulative statutory archive of 20 filing record(s) on file (latest statutory filing indexed on 2026-03-10: Form NAR1 - Annual Return (2026) (Chinese)). Under Section 662 of the Companies Ordinance (Cap. 622), the corporation's active governance and equity standing are documented through Annual Returns (Form NAR1), constitutional Articles of Association (A&A), and statutory officer or capital update filings (Form ND2A / Form NSC1), all accessible as official barcoded image dossiers.
Does Ng & Lui C.P.A. Limited hold any statutory regulatory licence? Are there any court litigation or winding-up records?
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. M0185); 2. Judicial Screening (Litigation & Winding-Up): public court records screening identified 1 public court docket(s) associated with this corporation; confirmed no compulsory winding-up petitions (HCCW) on file. Specific court levels (High Court HCA / District Court DCCJ), case numbers, party capacities, and judgments are accessible via official Due Diligence Reports.
What is the official registered address of Ng & Lui C.P.A. Limited for legal service of process?
Official filings of the Hong Kong Companies Registry record the statutory registered office of Ng & Lui C.P.A. Limited at: [ROOM 2613-18, 26/F, SHUI ON CENTRE, 6-8 HARBOUR ROAD, WAN CHAI, HONG KONG]. Official registry dossiers also record 2 statutory registered office address change filing(s) (Form NR1). Under Section 658 of the Companies Ordinance (Cap. 622), a document or court writ may be lawfully served on a company by leaving it at, or sending it by post to, this registered office. Where the address is domiciled at a licensed TCSP company secretary's premises, Cap. 622B Section 3 permits statutory name display via a compliant electronic signboard system.
What are the statutory disclosure rules (Cap. 622B) and website verification methods for Ng & Lui C.P.A. Limited?
Unlike jurisdictions with government ICP domain licensing, Hong Kong regulates corporate identity disclosure under Section 4 of the Companies (Disclosure of Company Name and Liability Status) Regulation (Cap. 622B): Ng & Lui C.P.A. Limited must legibly display its exact registered name on all business letters, contracts, invoices, and any company website, and report its website (if any) in its Annual Return (Form NAR1) or Form NR2. To prevent cross-border impersonation, trade partners should authenticate the company's legal standing via its statutory identifiers (CRN: 0023044 / 8-digit BRN: 03268948) and barcoded Companies Registry dossiers rather than unverified external web pages.
V. Similar Trade Names & Industry Directory
Incorporated for 55 years, significantly outperforming the Hong Kong corporate median survival cycle (~6.5 yrs).
High concentration of co-located corporations; verify electronic/physical nameplates under Cap. 622 s.658 and TCSP secretarial ties.