2026.04.21 各類香港私人投資基金及常見審計與稅務考量（特別是相關稅務優惠） Understanding the various types of private investment funds in Hong Kong and the typical audit and tax considerations especially the relevant tax incentives
Apr 21, 2026
聯合主辦 Organizers:
香港女會計師協會 Association of Women Accountants (AWAHK)
大灣區女董事協會 GBA Women Directors Association (GBAWDA)
支持機構 Supporting Organizations:
特許公認會計師公會 Association of Chartered Certified Accountants (ACCA)
澳紐會計師協會 Chartered Accountants Australia and New Zealand (CA ANZ)
香港資深會計師協會 SMART Accountants Association (SAA)
英格蘭及威爾斯特許會計師協會 The Institute of Chartered Accountants in England and Wales (ICAEW)
是次研討會將介紹香港私人投資基金的結構及運作方式。講者將講解關鍵審計要點，以及香港常見的稅務考量（特別是相關的香港稅務優惠），並附業界例子作討論。
This seminar will provide you a practical introduction to how private investment funds are structured and operated in Hong Kong. We will walk through some key audit essentials and common Hong Kong tax considerations (particularly the relevant Hong Kong tax concessions), with a discussion of industry practices and examples.
Event Highlights: 活動亮點：
🔷 財富及資產管理行業簡介 – 投資基金 Brief introduction of Wealth and Asset Management sector – Investment Funds
🔷 投資基金的審計要點 Audit Essentials for Investment Funds
🔷 投資基金的香港稅務考量 Tax Considerations for Hong Kong Investment Funds
🔷 其他實務考量及問答環節 Other practical considerations and Q&A
日期 Date: 2026年4月21日（星期二） 21 April 2026 (Tuesday)
時間 Time: 晚上 7:00 pm 至 8:30 pm
形式 Channel: 僅限現場出席 Physical attendance only
地點 Venue: 鰂魚涌英皇道979號太古坊一座27樓 27.105–109室 Rooms 27.105 – 109, 27/F, One Taikoo Place, 979 King's Road, Quarry Bay
學習時數 CPD: 1.5 小時 hours
語言 Language: 粵語 Cantonese
費用 Fee: HK$100 - 會員及同事 Members & Colleagues ; HK$150 - 非會員 Non-members
講者 Speakers:
Mr. Paul Ho
安永稅務服務有限公司, 香港金融服務稅務主管合夥人 Financial Services Tax Leader for Hong Kong, Ernst & Young Tax Services Limited
Paul 是安永香港金融服務稅務主管。他與全球及區域安永網絡內的金融服務稅務專業人士合作，為跨國客戶提供跨境企業稅務諮詢及合規服務。其客戶組合包括資產管理、銀行及資本市場以及保險行業的多個全球主要市場領導者。Paul 曾任2018年澳洲會計師公會（CPA Australia）大中華區分會會長，目前為澳洲會計師公會大中華區稅務委員會成員，以及澳洲會計師公會資深會員；同時擔任另類投資管理協會（AIMA）香港分會執行委員會成員及稅務委員會聯席主席；亦是金融發展局（FSDC）內地機遇委員會成員、香港總商會（HKGCC）稅務委員會成員，以及香港總商會服務業聯盟執行委員會成員。
Paul is EY HK’s financial services tax leader. He works with financial services tax professionals within the global and regional EY network to deliver cross border corporate tax advisory and compliance services to multinational clients. Paul’s portfolio of clients includes some of the major global market leaders in the asset management, banking and capital markets sector and the insurance industry. Paul was the 2018 Greater China Divisional President of CPA Australia and is currently a member of the Taxation Committee of CPA Australia - Greater China and a Fellow member of CPA Australia; a member of the Executive Council and Co-chairperson of the Tax Committee - Alternative Investment Management Association (AIMA) Hong Kong Chapter; a member of the Mainland Opportunities Committee of the FSDC, member of the Taxation Committee of HKGCC and a member of the Coalition of Service Industries – Executive Committee of HKGCC.
Mr. Ming Lam
安永稅務服務有限公司 金融服務稅務合夥人, Partner, Financial Services Tax, Ernst & Young Tax Services Limited
Ming 是安永香港金融服務稅務團隊的合夥人（專長於財富及資產管理、保險、銀行及資本市場）。其日常工作包括就認可基金及私人基金等投資基金的設立及運作、投資架構及盡職審查提供諮詢。Ming 現任多個業界協會的委員會成員，包括亞洲證券業與金融市場協會（ASIFMA）、香港創業及私募投資協會（HKVCA）、澳洲會計師公會（CPAA）及香港會計師公會（HKICPA）。
Ming is a Partner with EY HK’s financial services tax team (specialized in wealth and asset management, insurance, banking and capital markets). His day-to-day work includes advising on setup and operation of investment funds including authorised funds and private funds, investment structure and due diligence. Ming sits at various committees in industry associations such as Asia Securities Industry & Financial Markets Association (ASIFMA), Hong Kong Venture Capital and Private Equity Association (HKVCA), CPA Australia (CPAA) and Hong Kong Institute of Certified Public Accountants (HKICPA).
Mr. Ivan Au
安永 金融服務審計合夥人 Partner, Financial Services Assurance, Ernst & Young.
Ivan 是安永香港金融服務審計團隊的合夥人，專長於財富及資產管理領域。他服務亞太區多間金融機構，為資產管理公司、上市金融機構的投資附屬公司、對沖基金、私募股權基金、私人信貸基金、房地產基金、組合型基金、交易所買賣基金及互惠基金等提供審計及諮詢服務，涵蓋審計、合規、風險管理、營運及策略等方面。Ivan 是香港會計師公會執業會員及澳洲會計師公會會員；同時擔任另類投資管理協會（AIMA）香港發展委員會成員，以及香港會計諮詢專家協會附屬會員。
Ivan is a Partner with EY Hong Kong’s financial services assurance team specialized in wealth and asset management sector. Ivan serves a wide range of financial institutions across Asia Pacific, providing assurance and advisory services to asset managers, investment subgroups of listed financial institutions, hedge funds, private equity funds, private credit funds, real estate funds, funds of funds, exchange traded funds, and mutual funds, etc. advising them on assurance, compliance, risk management, operations, and strategy. Ivan is a practising member of HKICPA and member of CPA Australia; he is also a member in the Alternative Investment Management Association (AIMA) Hong Kong development committee, and an affiliate member of the Association of Hong Kong Accounting Advisors.
