An HNTE certification special-purpose audit is not limited to financial statements. It also considers R&D projects, expense allocation, revenue accounting, intellectual property, and the methodology used in application materials. The earlier these items are reviewed, the easier it is to identify document gaps.
Before an HNTE certification special-purpose audit, the business should organize its R&D project list, detailed R&D expenses, high-tech revenue details, intellectual property, and project evidence, then verify consistency among the financial accounts, auxiliary ledgers, contracts, invoices, and filing methodology. Specific requirements remain subject to the applicable year's filing notice and verification by the qualified issuing professional or entity.
Jinshun Enterprise Service (Shenzhen) Co., Ltd. can help businesses first organize document checklists, process options, and key risk points. For statutory audits, attestation, valuation, or administrative licensing matters, the qualified issuing professional or entity, competent authority requirements, and actual verification results will govern.
The clearer the documents, the easier it is to assess the process, timeline, and key risks.
Assess the service scope based on entity type, transaction-document volume, historical accounts and tax filing obligations.
Bookkeeping & Tax FilingInput and output VAT invoices, cost accounting and filing review are key areas for general VAT taxpayers.
Corporate ServicesCheck basic company information, capital contributions, social insurance, assets and the information to be publicly disclosed.
Corporate ServicesAfter receiving the business license, tax, banking, invoicing, bookkeeping and annual reporting still need to be set up.
Corporate ServicesFirst determine whether simplified or standard deregistration applies, then address tax, corporate registration and account matters.
Corporate ServicesFirst identify the reason for the abnormal status and verify the actual address, then determine whether to apply for removal from the abnormal list or change the registered address.
Licensing & PermitsFirst check the business activities, premises, equipment and facilities, and food-safety management system.
Licensing & PermitsFirst distinguish ICP Filing from an ICP License for commercial internet information services.
Licensing & PermitsBusiness scope, Customs filing, China E-Port and foreign-exchange matters should be considered together.
Prioritize the R&D project list, R&D expense auxiliary ledger, high-tech revenue details, intellectual property documents, and annual financial and accounting records.
The allocation basis usually also needs to be supported by project initiation documents, personnel records, materials, equipment, contracts, auxiliary ledgers, and related evidence.
Usually, the review should cover detailed revenue records, contracts, invoices, product or service categories, and how they correspond to the applicable high-tech field.
You can first identify document gaps, but there is limited room to supplement materials close to the filing deadline, so an early review is recommended.
