The new Companies Ordinance (Cap. 622 Part 9 Accounts and Audit) makes it a requirement for all companies, except dormant companies (session 447), to prepare and file audited financial statements and reports for each financial year. Details can be referred to in the following link:
https://www.cr.gov.hk/tc/companies_ordinance/docs/NewCO_C622_HL_Part9-c.pdf