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About Us

T. M. NG & CO. Certified Public Accountants (Practising)

Formerly known as H & S Company, we have operated in Hong Kong for more than 30 years. In 2018, the company was re-named as T. M. Ng & Co. and officially registered as an authorised firm of the Hong Kong Institute of Certified Public Accountants.

We offer a comprehensive range of professional services including Audit, Accounting, Taxation and Company Secretarial Services and other professional advisory services to our clients.


According to Cap. 622 of the Hong Kong Companies Ordinance, every company incorporated in Hong Kong must engage a certified public accountant to audit the company's annual financial statements. We will base on the accounting and auditing standards and Code of Ethics for Professional Accountants issued by the Hong Kong Institute of Certified Public Accountants to review relevant accounts and financial information for preparing audit reports on the company's financial statement for our clients.


Accounting and Bookkeeping

We offer a variety of professional accounting services to our clients in a timely and precise manner and support our clients in preparing a well-organized financial records to run their business operations efficiently on a daily basis.

Our services :

  • Prepare general ledgers and financial statements;
  • Support bookkeeping (monthly/quarterly/annually basis);
  • Prepare personal financial statements.


We have years of experience in taxation consultancy which would help our clients to manage their individual and corporate taxation issues in an efficient way.

Our services :

  • Prepare and file tax returns;
  • Advise tax planning;
  • Assess and evaluate the estimated tax liability;
  • Assist clients to answer queries from the Inland Revenue Department (IRD);
  • Act as the tax representatives for tax audit and investigation;
  • File Employer's and Employee's returns.

Company Formation and Company Secretarial Services

Our company secretarial service division provides speedy and timely secretarial services to assist our clients to comply with all the statutory requirements in Hong Kong and fulfill the filing requirements imposed by the Companies Registry.

Our services :

  • Offer the formation of Hong Kong/Offshore companies;
  • Act as company secretary of our clients;
  • Provide registered office;
  • Provide designated representative of shareholders or directors;
  • Prepare statutory documents in transfer of shares, change of director, secretary, company's name and registered office and allotment of shares;
  • Manage company de-registration and dissolution.