Welcome to the RSM Hong Kong Transparency Report. This report is presented in accordance with the requirements of Article 13 of EU Regulation 537/2014 issued by The European Parliament and The Council of the European Union.

This Transparency Report is in respect of the financial year ended 31 December 2017.

This Transparency Report relates to RSM Hong Kong, a Hong Kong partnership registered to perform financial statement audits. RSM Hong Kong is a member of RSM International.