{"id":98390,"date":"2025-11-14T11:24:51","date_gmt":"2025-11-14T03:24:51","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=98390"},"modified":"2026-09-16T12:29:10","modified_gmt":"2026-09-16T04:29:10","slug":"%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8-%ea%b0%90%ec%82%ac","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%eb%b2%95%ec%9d%b8-%ea%b0%90%ec%82%ac\/","title":{"rendered":"\ud64d\ucf69 \ubc95\uc778\uc758 \uac10\uc0ac \uc9c4\ud589 \uc2dc \ubc18\ub4dc\uc2dc \uc54c\uc544\uc57c \ud560 \uc0ac\ud56d"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"98390\" class=\"elementor elementor-98390\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1afd8fb4 e-flex e-con-boxed e-con e-parent\" data-id=\"1afd8fb4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c17097 elementor-widget elementor-widget-text-editor\" data-id=\"1c17097\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><p>\ud64d\ucf69\uc5d0\uc11c \ubc95\uc778\uc744 \uc6b4\uc601\ud55c\ub2e4\uba74 \ud68c\uacc4\uac10\uc0ac\ub294 \uc120\ud0dd\uc774 \uc544\ub2cc \uc758\ubb34\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uad6d\uac00\ubcc4\ub85c \ud68c\uacc4\uae30\uc900\uacfc \uc694\uad6c\uc0ac\ud56d\uc774 \ub2ec\ub77c, \ucc98\uc74c \ud64d\ucf69 \ubc95\uc778\uc744 \uc6b4\uc601\ud558\uc2dc\ub294 \ubd84\ub4e4\uc740 \ubb34\uc5c7\uc744 \uc5b8\uc81c\uae4c\uc9c0 \uc900\ube44\ud574\uc57c \ud558\ub294\uc9c0 \ub9c9\ub9c9\ud558\uc2e0 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p><p><br \/>\uc774 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69 \ubc95\uc778\uc758 \uac10\uc0ac \uae30\uc900\uacfc \uc808\ucc28, \uc900\ube44\ud574\uc57c \ud560 \uc11c\ub958, \uc138\ubb34\uc2e0\uace0 \uc77c\uc815, \uadf8\ub9ac\uace0 \uac10\uc0ac\ubc95\uc778\uc744 \uace0\ub974\ub294 \uae30\uc900\uae4c\uc9c0 \uc21c\uc11c\ub300\ub85c \uc815\ub9ac\ud588\uc2b5\ub2c8\ub2e4.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b6d1ed elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0b6d1ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e64e185 elementor-widget elementor-widget-heading\" data-id=\"e64e185\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \ubc95\uc778 \uac10\uc0ac \uc2dc \ud575\uc2ec \uccb4\ud06c\ud3ec\uc778\ud2b8<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a09cfb elementor-widget elementor-widget-text-editor\" data-id=\"7a09cfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><p><a style=\"background-color: #ffffff;\" href=\"https:\/\/www.elegislation.gov.hk\/hk\/cap622\" target=\"_blank\" rel=\"noopener\">\ud64d\ucf69 \ud68c\uc0ac\uc870\ub840(Companies Ordinance, Cap. 622)<\/a>\uc5d0 \ub530\ub77c \ubaa8\ub4e0 \ud64d\ucf69 \ubc95\uc778\uc740 \ub9e4 \ud68c\uacc4\uc5f0\ub3c4\ub9c8\ub2e4 \uac10\uc0ac\ub97c \ubc1b\uc544\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubc95\uc778\uc758 \uc7ac\ubb34\uc0c1\ud0dc\uc640 \uacbd\uc601\uc131\uacfc\ub97c \uac1d\uad00\uc801\uc73c\ub85c \uac80\uc99d\ud558\uace0, \uc138\ubb34\ubcf4\uace0\uac00 \uc815\ud655\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud558\uae30 \uc704\ud55c \ud544\uc218 \uc808\ucc28\uc785\ub2c8\ub2e4. \ub610\ud55c \ud64d\ucf69 \uc138\ubb34\uc870\ub840(Inland Revenue Ordinance, Cap. 112)\uc5d0 \ub530\ub77c, \uac10\uc0ac\ubcf4\uace0\uc11c(Audited Financial Statements) \ub294 \uc138\ubb34\uc2e0\uace0 \uc2dc \ubc18\ub4dc\uc2dc \ucca8\ubd80\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p><div class=\"pt-box\"><h5><strong>\uac10\uc0ac\ubcf4\uace0\uc11c \uad6c\uc131<\/strong><\/h5><ul><li>\ub300\ucc28\ub300\uc870\ud45c(Balance Sheet)<\/li><li>\uc190\uc775\uacc4\uc0b0\uc11c(Income Statement)<\/li><li>\ud604\uae08\ud750\ub984\ud45c(Cash Flow Statement)<\/li><li>\uc8fc\uc11d(Notes to Financial Statements)<\/li><\/ul><p>\uc774 \ubcf4\uace0\uc11c\ub294 \uc678\ubd80 \ud68c\uacc4\ubc95\uc778(\uacf5\uc778\ud68c\uacc4\uc0ac)\uc5d0 \uc758\ud574 \uc791\uc131\u00b7\uac80\ud1a0\ub418\uba70, \ubc95\uc778\uc758 \ud68c\uacc4\uc790\ub8cc\uac00 \uae30\uc5c5\uc758 \uc2e4\uc9c8\uc801\uc778 \uc6b4\uc601 \uc0c1\ud669\uc744 \uc815\ud655\ud558\uace0 \uacf5\uc815\ud558\uac8c \ubc18\uc601\ud558\ub294\uc9c0\ub97c \ud3c9\uac00\ud558\uac8c \ub429\ub2c8\ub2e4.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f3778e elementor-widget elementor-widget-button\" data-id=\"9f3778e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uac10\uc0ac \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b23a295 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b23a295\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccd5705 elementor-widget elementor-widget-heading\" data-id=\"ccd5705\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\uac10\uc0ac(Audit)\uc640 \ud68c\uacc4(Accounting)\uc758 \ucc28\uc774<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3990451 elementor-widget elementor-widget-text-editor\" data-id=\"3990451\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><table>\n<thead>\n<tr>\n<th>\uad6c\ubd84<\/th>\n<th>\ud68c\uacc4 \/ \ubd80\uae30 (Accounting, Bookkeeping)<\/th>\n<th>\uac10\uc0ac (Audit)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\ubaa9\uc801<\/td>\n<td>\uc77c\uc0c1\uc801\uc778 \uac70\ub798 \uae30\ub85d \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131<\/td>\n<td>\uc791\uc131\ub41c \uc7ac\ubb34\uc81c\ud45c\uc758 \uc815\ud655\uc131 \uac80\uc99d<\/td>\n<\/tr>\n<tr>\n<td>\uc218\ud589 \uc8fc\uccb4<\/td>\n<td>\uae30\uc5c5 \ub0b4\ubd80 \ub2f4\ub2f9\uc790 \ub610\ub294 \uc678\ubd80 \ud68c\uacc4\uc11c\ube44\uc2a4 \uc5c5\uccb4<\/td>\n<td>\uc678\ubd80\uc758 \ub3c5\ub9bd\ub41c \uacf5\uc778\ud68c\uacc4\uc0ac<\/td>\n<\/tr>\n<tr>\n<td>\uc790\uaca9 \uc694\uac74<\/td>\n<td>\ubcc4\ub3c4 \ubc95\uc815 \uc790\uaca9 \uc694\uac74 \uc5c6\uc74c<\/td>\n<td>\ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac(Practising CPA)<\/td>\n<\/tr>\n<tr>\n<td>\uc2dc\uc810<\/td>\n<td>\uc0c1\uc2dc<\/td>\n<td>\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15a622a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"15a622a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcc029f elementor-widget elementor-widget-heading\" data-id=\"dcc029f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \uac10\uc0ac \uae30\uc900\uacfc \uac10\uc0ac\uc778 \uc790\uaca9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e49cd88 elementor-widget elementor-widget-text-editor\" data-id=\"e49cd88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n\n\ud64d\ucf69 \ub0b4\uc5d0\uc11c \uac10\uc0ac\ub97c \uc218\ud589\ud560 \uc218 \uc788\ub294 \uc8fc\uccb4\ub294 <a href=\"https:\/\/www.hkicpa.org.hk\/en\/\">\ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(HKICPA)<\/a> \uc5d0 \ub4f1\ub85d\ub41c \uacf5\uc778\ud68c\uacc4\uc0ac(CPA, Practising) \ub9cc\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \ud574\uc678 \ud68c\uacc4\uc0ac\ub098 \ube44\ub4f1\ub85d \ud68c\uacc4\uc0ac\ub294 \ud64d\ucf69 \ubc95\uc778\uc758 \uc678\ubd80\uac10\uc0ac\ub97c \uc9c4\ud589\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.\n\nHKICPA\ub294 \u300cProfessional Accountants Ordinance\u300d\uc5d0 \ub530\ub77c \uc124\ub9bd\ub41c \ubc95\uc815\uae30\uad00\uc73c\ub85c, \ub2e4\uc74c\uacfc \uac19\uc740 \uc5ed\ud560\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe03c8b elementor-widget elementor-widget-text-editor\" data-id=\"fe03c8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<div class=\"pt-box\">\n<ul>\n \t<li>\uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \ub4f1\ub85d \ubc0f \uac1c\uc5c5 \ub77c\uc774\uc120\uc2a4 \ubc1c\uae09<\/li>\n \t<li>\uac10\uc0ac \ubc0f \uc724\ub9ac \uae30\uc900 \uc81c\uc815<\/li>\n \t<li>\ud68c\uacc4\uc804\ubb38\uac00\uc758 \ud488\uc704 \uc720\uc9c0 \ubc0f \ud488\uc9c8\uad00\ub9ac \uac10\ub3c5<\/li>\n \t<li>\uac10\uc0ac \ud488\uc9c8 \ud45c\uc900(Hong Kong Standards on Auditing, HKSAs) \ubc1c\ud589<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c069dd7 elementor-widget elementor-widget-text-editor\" data-id=\"c069dd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n\n\uc989, \ud64d\ucf69 \ub0b4 \ubaa8\ub4e0 \uac10\uc0ac\ub294 HKICPA\uc5d0\uc11c \uc815\ud55c \ud68c\uacc4\uac10\uc0ac\uae30\uc900(HKSAs)\uc744 \ubc18\ub4dc\uc2dc \ub530\ub77c\uc57c \ud558\uba70, \uac10\uc0ac\uc778\uc740 \uac10\uc0ac \ud488\uc9c8 \uad00\ub9ac \uae30\uc900 \ubc0f \uc724\ub9ac \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-544e74f elementor-widget elementor-widget-spacer\" data-id=\"544e74f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4809be6 elementor-widget elementor-widget-heading\" data-id=\"4809be6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \uac10\uc0ac\uc758 \uae30\uc900\uacfc \ud488\uc9c8 \uad00\ub9ac<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-532b3d7 elementor-widget elementor-widget-text-editor\" data-id=\"532b3d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n\ud64d\ucf69\uc758 \uac10\uc0ac \uae30\uc900\uc740 HKICPA\uac00 \ubc1c\ud589\ud55c Hong Kong Standards on Auditing (HKSAs) \uc5d0 \uadfc\uac70\ud569\ub2c8\ub2e4.\n\uc774 \uae30\uc900\uc740 \uad6d\uc81c\uac10\uc0ac\uae30\uc900(ISA: International Standards on Auditing)\uc744 \uae30\ubc18\uc73c\ub85c \ud558\uba70, \ud64d\ucf69 \uc2e4\uc815\uc5d0 \ub9de\uac8c \uc870\uc815\ub41c \ud615\ud0dc\uc785\ub2c8\ub2e4.\n\nHKSAs\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \uc6d0\uce59\uc744 \ud3ec\ud568\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2966ef elementor-widget elementor-widget-text-editor\" data-id=\"a2966ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<div class=\"pt-box\">\n<ul>\n \t<li>\uac10\uc0ac\uc778\uc740 \uac10\uc0ac\ub300\uc0c1 \uae30\uc5c5\uc758 \uc0ac\uc5c5 \ud658\uacbd \ubc0f \uc6b4\uc601\ubc29\uc2dd\uc744 \ucda9\ubd84\ud788 \uc774\ud574\ud574\uc57c \ud568<\/li>\n \t<li>\uc7ac\ubb34\uc81c\ud45c\uc5d0 \uc911\ub300\ud55c \uc624\ub958\uac00 \ud3ec\ud568\ub420 \uc704\ud5d8\uc744 \uc778\uc2dd\ud558\uace0 \ud3c9\uac00\ud574\uc57c \ud568<\/li>\n \t<li>\uac10\uc0ac \uc808\ucc28 \uc218\ud589 \uc2dc \uac1d\uad00\uc131\uacfc \ub3c5\ub9bd\uc131\uc744 \uc720\uc9c0\ud574\uc57c \ud568<\/li>\n \t<li>\uac10\uc0ac\uc758\uacac(\uc801\uc815, \ud55c\uc815, \ubd80\uc801\uc815, \uc758\uacac\uac70\uc808)\uc744 \uba85\ud655\ud558\uac8c \uc81c\uc2dc\ud574\uc57c \ud568<\/li>\n<\/ul>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f29c96c elementor-widget elementor-widget-text-editor\" data-id=\"f29c96c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n\nHKICPA \uc18c\uc18d \uac10\uc0ac\ubc95\uc778\uc740 \uc774\ub7ec\ud55c \uae30\uc900\uc5d0 \ub530\ub77c \uac10\uc0ac \ud488\uc9c8\uc744 \uc720\uc9c0\ud558\uba70, \uc790\uccb4 \ub0b4\ubd80 \ud488\uc9c8 \uad00\ub9ac \uc2dc\uc2a4\ud15c(Quality Management System)\uc744 \ud1b5\ud574 \uac10\uc0ac \uc218\ud589\uc758 \uc77c\uad00\uc131\uacfc \uc2e0\ub8b0\uc131\uc744 \ud655\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4.\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e17a2fd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e17a2fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-919c8ad elementor-widget elementor-widget-heading\" data-id=\"919c8ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\uac10\uc0ac\ubc95\uc778 \uc120\uc815 \uae30\uc900<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c36abc elementor-widget elementor-widget-text-editor\" data-id=\"4c36abc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><ol><li class=\"premiatnc-kr-web-blog\"><strong>\ud574\ub2f9 \uc5c5\uc885\uc5d0 \ub300\ud55c \uc774\ud574\ub3c4<\/strong><br \/>\uadc0\uc0ac\uc758 \uc0ac\uc5c5\uacfc \uad00\ub828\ud55c \uc5c5\uc885\uc5d0 \ub300\ud55c \uc774\ud574\ub3c4\uac00 \ub192\uc740 \uac10\uc0ac\ubc95\uc778\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. \uc5c5\uc885 \ud2b9\uc131\uc744 \uc774\ud574\ud558\uace0 \uc788\uc5b4\uc57c \ud64d\ucf69\uc758 \uac10\uc0ac \uae30\uc900\uc5d0 \ub530\ub77c \uc6d0\ud65c\ud55c \uc5c5\ubb34 \uc9c4\ud589\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<br \/><br \/><\/li><li class=\"premiatnc-kr-web-blog\"><strong>\uac10\uc0ac \uacbd\ub825<\/strong><br \/>\ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \uac00\uc9c4 \uc804\ubb38\uac00\uc77c\uc218\ub85d \uac10\uc0ac\ubcf4\uace0\uc11c\uc0c1\uc758 \uc624\ub958\ub97c \ud310\ub2e8\u00b7\ud3c9\uac00\ud558\ub294 \uac83\uc740 \ubb3c\ub860, \uc7a0\uc7ac\uc801\uc73c\ub85c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \ubb38\uc81c\uc810\uc744 \ubbf8\ub9ac \ud30c\uc545\ud558\uc5ec \ubc95\uc801 \ubd84\uc7c1\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<br \/><br \/><\/li><li class=\"premiatnc-kr-web-blog\"><strong>\ub4f1\ub85d \ubc0f \ub3c5\ub9bd\uc131 \ud655\uc778<br \/><\/strong>\uac10\uc0ac\uc778\uc774 HKICPA\uc5d0 \ub4f1\ub85d\ub418\uc5b4 \uc788\uace0 \uc720\ud6a8\ud55c \uac1c\uc5c5 \uba74\ud5c8\ub97c \ubcf4\uc720\ud558\uace0 \uc788\ub294\uc9c0, \uadf8\ub9ac\uace0 \ubc95\uc778\uc758 \uc784\uc9c1\uc6d0\uc774\ub098 \uad00\ub828\uc790\uc640 \uc774\ud574\uad00\uacc4\uac00 \uc5c6\uc5b4 \ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131\uc744 \uac16\ucd94\uc5c8\ub294\uc9c0\ub97c \ud655\uc778\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/li><\/ol><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe29fa0 elementor-widget elementor-widget-spacer\" data-id=\"fe29fa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f445a6b elementor-widget elementor-widget-button\" data-id=\"f445a6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uac10\uc0ac \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35115dd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"35115dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ffbeb2 elementor-widget elementor-widget-heading\" data-id=\"5ffbeb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69 \ubc95\uc778\uc758 \uac10\uc0ac \ubc0f \uc138\ubb34 \uc2e0\uace0 \uc808\ucc28<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-889b3cb elementor-widget elementor-widget-text-editor\" data-id=\"889b3cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\ud64d\ucf69\uc758 \uac10\uc0ac\u00a0\uc808\ucc28\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c \ub2e8\uacc4\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bfa98a elementor-widget elementor-widget-image\" data-id=\"2bfa98a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"317\" src=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2025\/11\/HK_audit_process_5steps_v2_1-1024x406.png\" class=\"attachment-large size-large wp-image-143462\" alt=\"\" srcset=\"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2025\/11\/HK_audit_process_5steps_v2_1-1024x406.png 1024w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2025\/11\/HK_audit_process_5steps_v2_1-300x119.png 300w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2025\/11\/HK_audit_process_5steps_v2_1-768x305.png 768w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2025\/11\/HK_audit_process_5steps_v2_1-1536x610.png 1536w, https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2025\/11\/HK_audit_process_5steps_v2_1.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-282c979 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"282c979\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7aab896 elementor-widget elementor-widget-heading\" data-id=\"7aab896\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\uac10\uc0ac \ubc0f \uc138\ubb34\uc2e0\uace0\ub97c \uc704\ud55c \uc900\ube44 \uc11c\ub958<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abaf2f0 elementor-widget elementor-widget-text-editor\" data-id=\"abaf2f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uac10\uc0ac \ubc0f \uc138\ubb34\uc2e0\uace0 \uc2dc\uc5d0\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc11c\ub958\ub97c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a012a6b elementor-widget elementor-widget-text-editor\" data-id=\"a012a6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n<div class=\"pt-box\">\n<ul>\n \t<li>\ucd1d\uacc4\uc815\uc6d0\uc7a5 (General Ledger)<\/li>\n \t<li>\ub300\ucc28\ub300\uc870\ud45c (Balance Sheet)<\/li>\n \t<li>\uc190\uc775\uacc4\uc0b0\uc11c (Income Statement)<\/li>\n \t<li>\uc7ac\ubb34\uc81c\ud45c (Financial Statements)<\/li>\n \t<li>\uc81c\uacf5 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc778\ubcf4\uc774\uc2a4<\/li>\n \t<li>\ub9e4\ucd9c, \ub9e4\uc785 \ubc0f \uacbd\ube44 \uad00\ub828 \uc601\uc218\uc99d<\/li>\n \t<li>\uc0ac\uc5c5\uc790\ub4f1\ub85d\uc99d, \ubc95\uc778 \uc124\ub9bd\uc99d\uba85\uc11c, \uc5f0\ub840\ubcf4\uace0\uc11c<\/li>\n \t<li>\uc784\ub300\ucc28\uacc4\uc57d\uc11c, \uace0\uc6a9\uacc4\uc57d\uc11c, \uacf5\uae09\uacc4\uc57d\uc11c \ub4f1<\/li>\n \t<li>(\ud574\ub2f9 \uc2dc) SFC \ub77c\uc774\uc120\uc2a4 \ub610\ub294 \ubd80\ub3d9\uc0b0 \uc911\uac1c \ud5c8\uac00\uc11c \uc0ac\ubcf8<\/li>\n<\/ul>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff6c52d elementor-widget elementor-widget-text-editor\" data-id=\"ff6c52d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n\n\ub610\ud55c \ubaa8\ub4e0 \uac70\ub798 \ub0b4\uc5ed \ubc0f \uad00\ub828 \uc99d\ube59\uc740 \uc5ec\ubd84\uc73c\ub85c \ubcf4\uad00\ud558\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4. IRD\ub294 \uac10\uc0ac \uacfc\uc815 \uc911 \ucd94\uac00 \uc790\ub8cc \uc81c\ucd9c\uc744 \uc694\uad6c\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9c2501 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a9c2501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c48f9c elementor-widget elementor-widget-heading\" data-id=\"3c48f9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\uc2e0\uaddc \uc124\ub9bd \ubc95\uc778\uc758 \uccab \uc138\ubb34\uc2e0\uace0 \uc2dc\uc810<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a5beb6 elementor-widget elementor-widget-text-editor\" data-id=\"0a5beb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n\n<a style=\"background-color: #ffffff;\" href=\"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%ea%b0%9c%ec%9d%b8-%ed%9a%8c%ec%82%ac-%eb%93%b1%eb%a1%9d-%ea%b0%80%ec%9d%b4%eb%93%9c\/\" target=\"_blank\" rel=\"noopener\">\uc2e0\uaddc\ub85c \uc124\ub9bd\ub41c \ud64d\ucf69 \ubc95\uc778<\/a>\uc740 \uc124\ub9bd\uc77c\ub85c\ubd80\ud130 \uc57d 18\uac1c\uc6d4 \ud6c4\uc5d0 \uccab \ubc88\uc9f8 \ubc95\uc778\uc138 \uc2e0\uace0\uc11c(Profits Tax Return, PTR) \ub97c \ubc1b\uac8c \ub429\ub2c8\ub2e4. \uc138\ubb34\uad6d\uc73c\ub85c\ubd80\ud130 \uc2e0\uace0\uc11c\uac00 \ubc1c\uc1a1\ub41c \ub0a0\ub85c\ubd80\ud130 4\uc8fc \uc774\ub0b4\uc5d0 \uac10\uc0ac\ubcf4\uace0\uc11c \ubc0f \uc7ac\ubb34\uc81c\ud45c\ub97c \ucca8\ubd80\ud574 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.\u00a0<b>\uc628\ub77c\uc778\uc73c\ub85c \uc2e0\uace0\ud560 \uacbd\uc6b0 2\uc8fc\uac04\uc758 \uc81c\ucd9c \uae30\ud55c \uc5f0\uc7a5<\/b>\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.\n\n\uae30\ud55c \ub0b4 \uc81c\ucd9c\uc774 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc138\ubb34\uad6d\uc740 \ubc8c\uae08 \ubd80\uacfc \ub610\ub294 \ubc95\uc801 \uc870\uce58\ub97c \ucde8\ud560 \uc218 \uc788\uc73c\uba70, \ubc18\ubcf5\uc801\uc73c\ub85c \uc5f0\uccb4 \uc2dc \uc138\ubb34\uc870\uc0ac \ub300\uc0c1\uc774 \ub420 \uac00\ub2a5\uc131\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-267d06d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"267d06d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f81a12 elementor-widget elementor-widget-heading\" data-id=\"4f81a12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528\uac00 \ub4dc\ub9b4 \uc218 \uc788\ub294 \uc9c0\uc6d0<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fd4ebf elementor-widget elementor-widget-text-editor\" data-id=\"5fd4ebf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\">\n\ud64d\ucf69\uc5d0\uc11c \uc801\ud569\ud55c \uac10\uc0ac\uc778\uc744 \uc120\uc815\ud558\ub294 \uac83\uc740 \uc27d\uc9c0 \uc54a\uc740 \uc77c\uc785\ub2c8\ub2e4.\n\ud504\ub808\ubbf8\uc544 \ud2f0\uc5d4\uc528\ub294 HKICPA \ub4f1\ub85d \uac10\uc0ac\uc778 \ub124\ud2b8\uc6cc\ud06c\ub97c \ud1b5\ud574 \uadc0\uc0ac\uc758 \uc5c5\uc885, \uac70\ub798 \uad6c\uc870, \uc138\ubb34 \ub9ac\uc2a4\ud06c\uc5d0 \uc801\ud569\ud55c \uac10\uc0ac \uc194\ub8e8\uc158\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62170b4 elementor-widget elementor-widget-text-editor\" data-id=\"62170b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"premiatnc-kr-web-blog\"><div class=\"pt-box\">\n\n<ul>\n \t<li>\ubc95\uc778 \uac10\uc0ac \ubc0f \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc9c0\uc6d0<\/li>\n \t<li>\uc138\uc561\uc870\uc815\uba85\uc138\uc11c(Profit Tax Computation) \uc791\uc131<\/li>\n \t<li>IRD \uc81c\ucd9c\uc6a9 \uc138\ubb34 \ud328\ud0a4\uc9c0 \uc900\ube44<\/li>\n \t<li>\uac10\uc0ac \ubc0f \uc138\ubb34\uc2e0\uace0 \uc77c\uc815 \uad00\ub9ac<\/li>\n \t<li>\uc7a5\uae30\uc801\uc778 \uc138\ubb34 \ub9ac\uc2a4\ud06c \uc9c4\ub2e8 \ubc0f \uc808\uc138 \uad6c\uc870 \uc81c\uc548<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aaa9e9 elementor-widget elementor-widget-button\" data-id=\"8aaa9e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#footer-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uac10\uc0ac \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-962dab3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"962dab3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a9c009 elementor-widget elementor-widget-heading\" data-id=\"8a9c009\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">FAQ (\uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38) <\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be0af6a elementor-widget elementor-widget-n-accordion\" data-id=\"be0af6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1990\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1990\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Q1. \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uc744 \uc5b8\uc81c\ub85c \uc124\uc815\ud558\ub294 \uac83\uc774 \uc720\ub9ac\ud560\uae4c\uc694? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1990\" class=\"elementor-element elementor-element-5bd41fb e-con-full e-flex e-con e-child\" data-id=\"5bd41fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a19ef6 elementor-widget elementor-widget-text-editor\" data-id=\"9a19ef6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c(Financial Year-End, FYE)\uc740 \ubc95\uc778\uc774 \uc790\uc720\ub86d\uac8c \uc815\ud560 \uc218 \uc788\uc73c\ub098, \uc138\ubb34\uc2e0\uace0 \uae30\ud55c\uacfc \uac10\uc0ac \uc900\ube44\uae30\uac04\uc744 \uace0\ub824\ud560 \ub54c \uc77c\ubc18\uc801\uc73c\ub85c 3\uc6d4 31\uc77c\uc774\ub098 12\uc6d4 31\uc77c\uc744 \uc120\ud0dd\ud558\ub294 \ubc95\uc778\uc774 \ub9ce\uc2b5\ub2c8\ub2e4. \uc608\ucee8\ub300 3\uc6d4 31\uc77c \uc885\ub8cc \ubc95\uc778\uc758 \uacbd\uc6b0 PTR \uc81c\ucd9c \uae30\ud55c\uc774 11\uc6d4 15\uc77c\uae4c\uc9c0\ub77c\ub294 \uc815\ubcf4\uac00 \uc788\uc2b5\ub2c8\ub2e4. <br \/>\uc885\ub8cc\uc77c\uc744 \ub2a6\ucd9c\uc218\ub85d \ub0b4\ubd80 \ud68c\uacc4\ucc98\ub9ac\u00b7\uac10\uc0ac \uc900\ube44 \uc5ec\uc720\uac00 \ucee4\uc9c0\uc9c0\ub9cc, \ubc95\uc778\uc2e4\uc801 \ubc1c\ud45c\u00b7\uc138\ubb34 \ubd80\ub2f4 \ub4f1\uc744 \uace0\ub824\ud574 \uc804\ub7b5\uc801\uc73c\ub85c \uc124\uc815\ud558\uc2dc\ub294 \uac83\uc774 \uc88b\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1991\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1991\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Q2. \uc18c\uaddc\ubaa8 \ubc95\uc778\uc774\ub77c\uba74 \uac10\uc0ac\uac00 \uba74\uc81c\ub420 \uc218 \uc788\ub098\uc694? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1991\" class=\"elementor-element elementor-element-3e8d4bb e-con-full e-flex e-con e-child\" data-id=\"3e8d4bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83a782c elementor-widget elementor-widget-text-editor\" data-id=\"83a782c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ub2e8\uc21c\ud788 \uc218\uc775\uc774 \uc801\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \uc790\ub3d9 \uac10\uc0ac \uba74\uc81c\uac00 \ub418\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. Companies Ordinance (Cap. 622) \uc81c447\uc870 \ub4f1\uc5d0\uc11c\ub294 \ud734\uba74\ud68c\uc0ac(dormant company)\uc5d0\uac8c \uba74\uc81c\uc694\uac74\uc744 \ub450\uace0 \uc788\uc73c\ub098, \uc77c\ubc18\uc801\uc73c\ub85c \uc601\uc5c5\ud65c\ub3d9\uc774 \uc788\ub294 \ubc95\uc778\uc740 \uac10\uc0ac\uac00 \ud544\uc694\ud558\ub2e4\ub294 \uc810\uc774 \ud655\uc778\ub429\ub2c8\ub2e4. <br \/>\ub530\ub77c\uc11c \uadc0\uc0ac\uac00 \uc18c\uaddc\ubaa8\ub77c\uace0 \ud558\ub354\ub77c\ub3c4 \ub0b4\ubd80\uac70\ub798\u00b7\uc9c0\ucd9c \ub4f1\uc774 \uc788\ub2e4\uba74 \uac10\uc0ac \uc758\ubb34\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc73c\uba70, \uba74\uc81c \uc694\uac74 \ucda9\uc871 \uc5ec\ubd80\ub294 \ubcc4\ub3c4 \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1992\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1992\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Q3. \uac10\uc0ac\ubcf4\uace0\uc11c \uc81c\ucd9c\uc774 \ub2a6\uc5b4\uc9c8 \uacbd\uc6b0 \uc5b4\ub5a4 \ub9ac\uc2a4\ud06c\uac00 \uc788\ub098\uc694? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1992\" class=\"elementor-element elementor-element-fd7f208 e-con-full e-flex e-con e-child\" data-id=\"fd7f208\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-344f6df elementor-widget elementor-widget-text-editor\" data-id=\"344f6df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uc81c\ucd9c\uae30\ud55c\uc744 \ub118\uae38 \uacbd\uc6b0 Inland Revenue Department\uc758 \uc138\ubb34\uc2ec\uc0ac \ub300\uc0c1\uc774 \ub420 \uac00\ub2a5\uc131\uc774 \ub192\uc544\uc9c0\uba70, \ub098\uc544\uac00 \ubc8c\uae08\ubd80\uacfc \ub610\ub294 \ubd88\uc774\uc775\uc774 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. <br \/>\ub610\ud55c \uac10\uc0ac\uc5d0\uc11c \u2018\ud55c\uc815\uc758\uacac(qualified)\u2019, \u2018\ubd80\uc801\uc815\uc758\uacac(adverse)\u2019, \u2018\uc758\uacac\uac70\uc808(disclaimer)\u2019 \ub4f1\uc774 \ub098\uc62c \uacbd\uc6b0 \uc678\ubd80 \ud22c\uc790\uc790\ub098 \uae08\uc735\uae30\uad00\uc5d0\uc11c \ubd80\uc815\uc801\uc73c\ub85c \ubcfc \uc218 \uc788\ub2e4\ub294 \uc548\ub0b4\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1993\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1993\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Q4. \uac10\uc0ac\uc778\uc744 \uc120\uc815\ud560 \ub54c \uc5b4\ub5a4 \uae30\uc900\uc73c\ub85c \uac80\ud1a0\ud574\uc57c \ud558\ub098\uc694? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1993\" class=\"elementor-element elementor-element-6aca7c5 e-flex e-con-boxed e-con e-child\" data-id=\"6aca7c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63dd357 elementor-widget elementor-widget-text-editor\" data-id=\"63dd357\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\uac10\uc0ac\uc778\uc744 \uc120\uc815\ud560 \ub54c\ub294 \ub2e4\uc74c \uc0ac\ud56d\uc744 \uace0\ub824\ud558\uc2dc\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud569\ub2c8\ub2e4:<\/p><ul><li>\uac10\uc0ac\uc778\uc774 Hong Kong Institute of Certified Public Accountants(HKICPA)\uc5d0 \ub4f1\ub85d\ub418\uc5b4 \uc788\uace0, \uac10\uc0ac\uc2e4\ubb34 \uacbd\ud5d8 \ubc0f \ud574\ub2f9 \uc5c5\uc885\uc5d0 \ub300\ud55c \uc774\ud574\uac00 \uc788\ub294\uc9c0 \uc5ec\ubd80.<\/li><li>\uac10\uc0ac\uc778\uc774 \ub3c5\ub9bd\uc131\uacfc \uac1d\uad00\uc131\uc744 \uac16\ucd94\uc5c8\ub294\uc9c0(\ubc95\uc778\uc758 \uc784\uc9c1\uc6d0\uc774\ub098 \uad00\ub828\uc790\uc640 \uc774\uc775\uad00\uacc4\uac00 \uc5c6\ub294\uc9c0) \uc5ec\ubd80.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Q1. \\ud68c\\uacc4\\uc5f0\\ub3c4 \\uc885\\ub8cc\\uc77c\\uc744 \\uc5b8\\uc81c\\ub85c \\uc124\\uc815\\ud558\\ub294 \\uac83\\uc774 \\uc720\\ub9ac\\ud560\\uae4c\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ud68c\\uacc4\\uc5f0\\ub3c4 \\uc885\\ub8cc\\uc77c(Financial Year-End, FYE)\\uc740 \\ubc95\\uc778\\uc774 \\uc790\\uc720\\ub86d\\uac8c \\uc815\\ud560 \\uc218 \\uc788\\uc73c\\ub098, \\uc138\\ubb34\\uc2e0\\uace0 \\uae30\\ud55c\\uacfc \\uac10\\uc0ac \\uc900\\ube44\\uae30\\uac04\\uc744 \\uace0\\ub824\\ud560 \\ub54c \\uc77c\\ubc18\\uc801\\uc73c\\ub85c 3\\uc6d4 31\\uc77c\\uc774\\ub098 12\\uc6d4 31\\uc77c\\uc744 \\uc120\\ud0dd\\ud558\\ub294 \\ubc95\\uc778\\uc774 \\ub9ce\\uc2b5\\ub2c8\\ub2e4. \\uc608\\ucee8\\ub300 3\\uc6d4 31\\uc77c \\uc885\\ub8cc \\ubc95\\uc778\\uc758 \\uacbd\\uc6b0 PTR \\uc81c\\ucd9c \\uae30\\ud55c\\uc774 11\\uc6d4 15\\uc77c\\uae4c\\uc9c0\\ub77c\\ub294 \\uc815\\ubcf4\\uac00 \\uc788\\uc2b5\\ub2c8\\ub2e4. \\uc885\\ub8cc\\uc77c\\uc744 \\ub2a6\\ucd9c\\uc218\\ub85d \\ub0b4\\ubd80 \\ud68c\\uacc4\\ucc98\\ub9ac\\u00b7\\uac10\\uc0ac \\uc900\\ube44 \\uc5ec\\uc720\\uac00 \\ucee4\\uc9c0\\uc9c0\\ub9cc, \\ubc95\\uc778\\uc2e4\\uc801 \\ubc1c\\ud45c\\u00b7\\uc138\\ubb34 \\ubd80\\ub2f4 \\ub4f1\\uc744 \\uace0\\ub824\\ud574 \\uc804\\ub7b5\\uc801\\uc73c\\ub85c \\uc124\\uc815\\ud558\\uc2dc\\ub294 \\uac83\\uc774 \\uc88b\\uc2b5\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"Q2. \\uc18c\\uaddc\\ubaa8 \\ubc95\\uc778\\uc774\\ub77c\\uba74 \\uac10\\uc0ac\\uac00 \\uba74\\uc81c\\ub420 \\uc218 \\uc788\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\ub2e8\\uc21c\\ud788 \\uc218\\uc775\\uc774 \\uc801\\ub2e4\\ub294 \\uc774\\uc720\\ub9cc\\uc73c\\ub85c \\uc790\\ub3d9 \\uac10\\uc0ac \\uba74\\uc81c\\uac00 \\ub418\\ub294 \\uac83\\uc740 \\uc544\\ub2d9\\ub2c8\\ub2e4. Companies Ordinance (Cap. 622) \\uc81c447\\uc870 \\ub4f1\\uc5d0\\uc11c\\ub294 \\ud734\\uba74\\ud68c\\uc0ac(dormant company)\\uc5d0\\uac8c \\uba74\\uc81c\\uc694\\uac74\\uc744 \\ub450\\uace0 \\uc788\\uc73c\\ub098, \\uc77c\\ubc18\\uc801\\uc73c\\ub85c \\uc601\\uc5c5\\ud65c\\ub3d9\\uc774 \\uc788\\ub294 \\ubc95\\uc778\\uc740 \\uac10\\uc0ac\\uac00 \\ud544\\uc694\\ud558\\ub2e4\\ub294 \\uc810\\uc774 \\ud655\\uc778\\ub429\\ub2c8\\ub2e4. \\ub530\\ub77c\\uc11c \\uadc0\\uc0ac\\uac00 \\uc18c\\uaddc\\ubaa8\\ub77c\\uace0 \\ud558\\ub354\\ub77c\\ub3c4 \\ub0b4\\ubd80\\uac70\\ub798\\u00b7\\uc9c0\\ucd9c \\ub4f1\\uc774 \\uc788\\ub2e4\\uba74 \\uac10\\uc0ac \\uc758\\ubb34\\uac00 \\ubc1c\\uc0dd\\ud560 \\uc218 \\uc788\\uc73c\\uba70, \\uba74\\uc81c \\uc694\\uac74 \\ucda9\\uc871 \\uc5ec\\ubd80\\ub294 \\ubcc4\\ub3c4 \\uac80\\ud1a0\\uac00 \\ud544\\uc694\\ud569\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"Q3. \\uac10\\uc0ac\\ubcf4\\uace0\\uc11c \\uc81c\\ucd9c\\uc774 \\ub2a6\\uc5b4\\uc9c8 \\uacbd\\uc6b0 \\uc5b4\\ub5a4 \\ub9ac\\uc2a4\\ud06c\\uac00 \\uc788\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\uc81c\\ucd9c\\uae30\\ud55c\\uc744 \\ub118\\uae38 \\uacbd\\uc6b0 Inland Revenue Department\\uc758 \\uc138\\ubb34\\uc2ec\\uc0ac \\ub300\\uc0c1\\uc774 \\ub420 \\uac00\\ub2a5\\uc131\\uc774 \\ub192\\uc544\\uc9c0\\uba70, \\ub098\\uc544\\uac00 \\ubc8c\\uae08\\ubd80\\uacfc \\ub610\\ub294 \\ubd88\\uc774\\uc775\\uc774 \\ubc1c\\uc0dd\\ud560 \\uc218 \\uc788\\uc2b5\\ub2c8\\ub2e4. \\ub610\\ud55c \\uac10\\uc0ac\\uc5d0\\uc11c \\u2018\\ud55c\\uc815\\uc758\\uacac(qualified)\\u2019, \\u2018\\ubd80\\uc801\\uc815\\uc758\\uacac(adverse)\\u2019, \\u2018\\uc758\\uacac\\uac70\\uc808(disclaimer)\\u2019 \\ub4f1\\uc774 \\ub098\\uc62c \\uacbd\\uc6b0 \\uc678\\ubd80 \\ud22c\\uc790\\uc790\\ub098 \\uae08\\uc735\\uae30\\uad00\\uc5d0\\uc11c \\ubd80\\uc815\\uc801\\uc73c\\ub85c \\ubcfc \\uc218 \\uc788\\ub2e4\\ub294 \\uc548\\ub0b4\\ub3c4 \\uc788\\uc2b5\\ub2c8\\ub2e4.\"}},{\"@type\":\"Question\",\"name\":\"Q4. \\uac10\\uc0ac\\uc778\\uc744 \\uc120\\uc815\\ud560 \\ub54c \\uc5b4\\ub5a4 \\uae30\\uc900\\uc73c\\ub85c \\uac80\\ud1a0\\ud574\\uc57c \\ud558\\ub098\\uc694?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\\uac10\\uc0ac\\uc778\\uc744 \\uc120\\uc815\\ud560 \\ub54c\\ub294 \\ub2e4\\uc74c \\uc0ac\\ud56d\\uc744 \\uace0\\ub824\\ud558\\uc2dc\\ub294 \\uac83\\uc774 \\ubc14\\ub78c\\uc9c1\\ud569\\ub2c8\\ub2e4:\\uac10\\uc0ac\\uc778\\uc774 Hong Kong Institute of Certified Public Accountants(HKICPA)\\uc5d0 \\ub4f1\\ub85d\\ub418\\uc5b4 \\uc788\\uace0, \\uac10\\uc0ac\\uc2e4\\ubb34 \\uacbd\\ud5d8 \\ubc0f \\ud574\\ub2f9 \\uc5c5\\uc885\\uc5d0 \\ub300\\ud55c \\uc774\\ud574\\uac00 \\uc788\\ub294\\uc9c0 \\uc5ec\\ubd80.\\uac10\\uc0ac\\uc778\\uc774 \\ub3c5\\ub9bd\\uc131\\uacfc \\uac1d\\uad00\\uc131\\uc744 \\uac16\\ucd94\\uc5c8\\ub294\\uc9c0(\\ubc95\\uc778\\uc758 \\uc784\\uc9c1\\uc6d0\\uc774\\ub098 \\uad00\\ub828\\uc790\\uc640 \\uc774\\uc775\\uad00\\uacc4\\uac00 \\uc5c6\\ub294\\uc9c0) \\uc5ec\\ubd80.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1544b3e elementor-widget elementor-widget-spacer\" data-id=\"1544b3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6be94a2 elementor-widget elementor-widget-text-editor\" data-id=\"6be94a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div>\n<p style=\"color: #666666; font-family: 'Noto Sans KR', sans-serif; font-size: 11px; text-align: center;\"><span style=\"font-weight: bolder;\">[\ubb34\ub2e8\ubcf5\uc0ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0] \u24d22025 Premia TNC. All rights reserved.<br \/><\/span>\uc774 \ucf58\ud150\uce20\ub294 \uc800\uc791\uad8c\ubc95\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4. \uc0ac\uc804 \uc2b9\uc778 \uc5c6\uc774 \ubcf5\uc0ac, \uc7ac\ubc30\ud3ec, 2\ucc28 \uac00\uacf5\uc774 \uae08\uc9c0\ub418\uba70, \uc704\ubc18 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> 4<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ud64d\ucf69 \ud68c\uc0ac \uc870\ub840\uc5d0 \ub530\ub77c, \ud64d\ucf69\uc5d0 \ub4f1\ub85d\ub41c \ubaa8\ub4e0 \ubc95\uc778\uc740 \ud64d\ucf69 \uacf5\uc778\ud68c\uacc4\uc0ac\ud611\ud68c(Hong Kong Institute of Certified Public Accountants, \uc774\ud558 HKICPA)\uc5d0 \ub4f1\ub85d\ub41c \ubc95\uc778\uc744 \ud1b5\ud574 \ub9e4\ub144 \uac10\uc0ac\ub97c \ubc1b\uace0 \uac10\uc0ac\ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc775\uc219\ud558\uc9c0 \uc54a\uc740 \uac10\uc0ac \uae30\uc900 \ubc0f \ubcf5\uc7a1\ud55c \uac10\uc0ac \uacfc\uc815 \ub4f1\uc740 \uacbd\uc601\uc9c4\uc5d0\uac8c \uc5b4\ub824\uc6c0\uc73c\ub85c \ub2e4\uac00\uc635\ub2c8\ub2e4. \uc774\uc5d0 \ubcf8 \uae00\uc5d0\uc11c\ub294 \ud64d\ucf69 \ubc95\uc778 \ub300\uc0c1 \uac10\uc0ac \ubc0f \uac10\uc0ac \ud488\uc9c8 \uad00\ub9ac, \uc138\ubd80 \uc0ac\ud56d \ub4f1 \uad00\ub828 \uc548\ub0b4 \ub4dc\ub9ac\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.<br \/>\n\uac04\ub2e8\ud788 \ub9d0\ud574\uc11c, \ud68c\uacc4\uae30\uc900\uc740 \uae30\uc5c5\uc758 \uc7ac\ubb34\uc81c\ud45c\uc640 \uae30\ud0c0 \uc7ac\ubb34 \ubcf4\uace0\uc5d0 \ub300\ud55c &#8220;\uc815\ud655\ud558\uace0 \uacf5\uc815\ud55c&#8221; \uac1c\uc694\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n","protected":false},"author":2,"featured_media":98392,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[176],"tags":[],"class_list":["post-98390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2023\/03\/20230329.png","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\uc2e4\ubb34\uc790\uac00 \uc54c\uc544\uc57c \ud558\ub294 \ud64d\ucf69 \ubc95\uc778 \uac10\uc0ac \uc808\ucc28 \ubc0f \ud544\uc218 \uccb4\ud06c\ub9ac\uc2a4\ud2b8<\/title>\n<meta name=\"description\" content=\"\ubcf5\uc7a1\ud558\uace0 \uc5b4\ub824\uc6b4 \ud64d\ucf69 \ubc95\uc778 \ud68c\uacc4\uac10\uc0ac, \ubb34\uc5c7\ubd80\ud130 \uc900\ube44\ud574\uc57c \ud560\uae4c\uc694? 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