📁 Annual accounting records

Goal

Collect the HelloClinic business records your accountant needs for year-end accounts, audit and Hong Kong Profits Tax filing.

Before you start

• Ask your accountant for the start and end dates of the accounting period. It may not run from January to December.
• Confirm which clinics to include and which reports and supporting documents are needed.
• Check that your role can view the required clinics and reports. Ask your manager to check roles and access if a tab is missing.

📸 All names, transactions and amounts on this page are fictional training data. The screenshots demonstrate 1–16 October 2026 only. Use the full period specified by your accountant when preparing annual records.

Confirm what “annual return” means

Document or task	What to prepare
Annual Return (NAR1)	Ask the company secretary to check statutory information, including company registration, directors, members and share capital. HelloClinic clinic reports cannot replace this return.
Annual accounts, audit and Profits Tax filing	Collect the clinic records described below. Give them to your accountant with bank statements, expense records and other supporting documents.

A private company with a share capital does not have to deliver financial statements with its annual return. See Companies Registry FAQ 17. Ask your accountant to prepare the financial statements, tax computation and other documents required for Profits Tax filing using the IRD guidance.

Which records does the accountant need?

Records needed	Where to find them
Bill amounts, paid amounts and source bills	Reports → Bills
Individual payments, refunds, accounts and reversal status	Reports → Transactions
Opening, movements and closing package value	Reports → Deferred revenue
Package revenue recognition and reversal events	Reports → Recognized revenue
Drug costs, stock movements, quantities and batches	Reports → Drug Inventory Report; Drugs / Supplies → Inventory, Stock In, Stock Out
Individual invoices, payment receipts and refund receipts	Checkout → select a bill → Print

Do these steps

1. Select the clinic and full accounting period

1. Check the clinic name at the top left.
2. Open Reports in the left menu, then select Bills.
3. Select the date button above the list. Choose the start and end dates specified by your accountant. See Reports for the calendar steps.
4. Wait for the list to update, then read the date button again.
5. Clear any unnecessary search, doctor, referrer or status filters so that records are not missed. Record any limits requested by your accountant.

Check dates and filters again after changing reports. Repeat the following steps for every clinic that needs to be included.

2. Collect bill records

1. In Bills, check Created At, Amount, Paid and Status.
2. Use the magnifying glass at the right of a row to inspect its source bill.
3. Check the scope, then select Export at the top right. Follow the file checks at the end of this chapter.

Step 2 — Check dates and filters before collecting bill amounts and paid amounts. Click the image to enlarge it on this page.

Step 2 — Check dates and filters before collecting bill amounts and paid amounts.

This report selects bills by their creation date. Paid shows the cumulative amount when you view the report. It is not a snapshot of receivables at the year-end date. To check year-end outstanding balances, your accountant also needs earlier bills, related transactions and receipts after year end. Do not rely only on this year's bill amounts minus Paid.

3. Collect payment and refund records

1. Open Transactions. Set and check the accounting period again.
2. Check Type, Status and Payment Method filters. For a complete transaction record, retain payments, refunds and reversed records so your accountant can identify valid transactions.
3. Review Transaction time, Type, Amount, Account and Status, then select Export.

Step 3 — Retain transaction types and statuses so your accountant can reconcile valid payments and refunds. Click the image to enlarge it on this page.

Step 3 — Retain transaction types and statuses so your accountant can reconcile valid payments and refunds.

Use Collections, Refunds and Net collections to reconcile transactions. Reversed records can remain visible and should not be counted again as valid payments or refunds. Bill creation dates and transaction times can differ, so the two reports need not have the same totals.

A receiving account is an internal record. Reconcile actual bank deposits, payment-provider settlements, fees and amounts awaiting settlement against separate statements.

4. Collect package balances and revenue events

1. Open Deferred revenue and check the accounting period.
2. Review Opening balance, Increases, Decreases and Closing balance, then select Export.

Step 4 — Collect opening, movements and closing package value to help your accountant reconcile prepayment-related balances. Click the image to enlarge it on this page.

Step 4 — Collect opening, movements and closing package value to help your accountant reconcile prepayment-related balances.

3. Open Recognized revenue and check the same period.
4. Review Revenue date, Change type and Recognized change. Select Include zero amounts if your accountant needs the complete event list, then select Export.

Step 4 — Give package revenue events to your accountant for review and include zero amounts when needed. Click the image to enlarge it on this page.

Step 4 — Give package revenue events to your accountant for review and include zero amounts when needed.

Deferred revenue is not cash collected in the period. Recognized revenue covers packages, not all clinic revenue. Give your accountant source records for package closure, expiry, discounts, refunds and reversals so they can review recognition timing and value allocation. Do not treat the displayed total as final accounting revenue.

For packages used across clinics, retain each clinic's original files and purchase and usage records so your accountant can reconcile them without double counting. See Patient packages for package details.

5. Add inventory records and supporting documents

1. Open Reports → Drug Inventory Report. Review stock movement costs for each year and month covered by the accounting period.
2. For quantities, batches or supplies, use Inventory, Stock In and Stock Out under Drugs or Supplies. See Drugs and supplies.
3. For an individual document, select the bill in Checkout, then select Print and Invoice, Payment Receipt or an available Refund Receipt. Check the preview and actual document. See Checkout.

Current stock and monthly movement costs alone do not establish the actual inventory at year end. Also prepare year-end stock counts, purchase invoices and valuation information requested by your accountant.

Examples of other records to prepare	Source
Bank and payment-provider statements, settlements and fees	Banks, payment providers and clinic reconciliation records
Rent, payroll, MPF, utilities and other expenses	Contracts, payroll records and expense documents held by the clinic
Fixed assets, loans, director accounts and other accounting adjustments	Accounting records and documents held by the clinic and accountant
Statutory company information for NAR1	Company secretary and statutory company records

Operations Report can provide appointment and workload information. It does not replace bills, transactions or financial statements.

6. Find the files and prepare the handover list

1. After each Export, wait for the browser download.
2. Find the file in browser Downloads and save it to a clinic-approved location.
3. Open every file. Check its report name, columns, dates and record scope. Resolve any missing or unreadable download first.
4. Identify files by clinic, accounting period, report and export date. Record the filters used.
5. Prepare the four main reports and supporting documents requested by your accountant. List missing records and differences to investigate. Distinguish original files from monthly copies to avoid counting the same records twice.

Check that it worked

• All required clinics and accounting periods are covered, and every file opens.
• Bills, transactions, package balances and package revenue events are saved separately and are not added together as annual revenue.
• Refunds, reversals, zero-value and cross-clinic records are handled as requested, with sources retained for tracing.
• Year-end receivables, actual inventory, bank reconciliation and expenses outside the system are listed.
• Export dates, filters, missing records and differences are recorded for your accountant to review.

❓ FAQ

Can I add the four reports together to get annual revenue?

No. Bills, payments and refunds, package balances and package revenue events measure different things. Some records are related. Give the reports separately to your accountant for reconciliation and preparation of accounts to avoid double counting.

Are this year's unpaid bills enough to check year-end receivables?

No. Older bills may still be outstanding at year end, and some payments may arrive after year end. Ask your accountant which bill and transaction periods to include.

What if a report tab is missing?

Check the selected clinic, then ask your manager to review your report permissions and data scope. A missing tab does not mean there are no records.

Does exporting complete the audit or tax filing?

Exporting collects business records from the system. Your accountant still needs to reconcile other accounts, documents and adjustments and prepare the required financial statements, audit and tax documents.

Next

Give the record list and outstanding questions to the responsible accountant. To trace a record, return to Reports, Checkout corrections and refunds or Patient packages.