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Audit and Auditing Services

Migration Audit


Australia Migration Audit Service

Our professional accounting consultants provide Australia migration service and consulting to you.

Our firm has solid experience in preparing both of these reports in accordance with the requirements set out by the "Department of Immigration and Multicultural and Indigenous Affairs" ("DIMIA") for PRC business applicants. As we a Sydney based CPA firm with a good Hong Kong supporting networks, we have the competitive edge to prepare and present those reports in the most effective and efficient but less costly way for your business clients.

Application of state sponsorship for visa subclasses 188A, 188B 188C and 132 requires your clients to submit a business or investment proposal to the designated Australian state governments. Proposals submitted by applicants are assessed on an individual basis by a team of business professionals in each state government. Some states such as New South Wales and Queensland have even more stringent requirements on business proposals. Applicants are requested to demonstrate a sound understanding of their proposed business by detailing information on the market environment of the proposed business, financial projections, marketing strategy and so on. 

Financial information requirement for each visa subclass are as follows:

ISRE 2400

Review Report

ISRS 4400

Special Purpose Report on Turnover

ISRS 4400
Special Purpose Report
on Investment Activity

Subclass 188 visa in the Business Innovation Stream

Subclass 188 visa in the Business Innovation Stream

Subclass 188 visa in the Investor Stream

Subclass 188 visa in the Investor Stream

Subclass 188 visa in the Investor Stream

Subclass 132 visa in the Significant Business History Stream

Please contact us for more details


New Service : State/Territory Sponsor for business skill migration

Document checklist:

1. Company Name: 
2. Shareholder details (name, date of birth, place of birth (including city), shareholding structure (percentage of share holding for each shareholder), officer holder/company secretary name, registered share capital). Please note that minimum 1 shareholder must be Australian resident. 
3. correspondence address


Australian migration new policy -change and analysis

  1. 160, 161, 162 (without state sponsor) 163,164,165 ( with state sponsor) will conversed into 188 application after 1/7/2012.
  2. No minimum English requirement; but if proficient in English may obtain additional marks under the “Innovation Point Test” (“IPT”) system.

  3. Financial figures under 188 are:

    1. business turnover from AUD800,000 to AUD2.25 million; IPT point from 5 to 35 points respectively, (i.e. higher turnover will obtain higher IPT points) and;

    2. Net business assets from AUD500,000 to AUD2 million; IPT point from 5 to 35 points respectively, (i.e. higher turnover will obtain higher IPT points). If the applicant has personal asset; he/she may also use them for their application; however, we could not perform any work on personal assets.

  4. In order to obtain 188 application; the applicant need to pass IPT over 65 marks; factors are:
    1. Age (18 – 54) (15-30 points)
    2. English (5-10 points)
    3. Qualification (5-10 points)
    4. Business experiences (10-15 points)
    5. Investment experiences (10-15 points)
    6. Financial metrics (5-35 points) (i.e. Net business assets and Business turnovers)
    7. Innovation (5-15 points) (i.e. patent or design or trademarks or JV agreement)
    8. State nomination (10 points)


  5. Reporting changes are summaries as follows:
    1. 163, 164, 165 (qualified business) convert to 188 if no business net assets is requires and only perform work on business turnover ISRS4400 (i.e. everything will be the same as before).
    2. 132 and 188 request to perform review for applicant’s business net assets need to report under ISRE2400.


Australian Consulate-General, HKSAR
Hong Kong Business Centre
Exchange Rates (Australian Dollar)

Hong Kong Dollar

Date/Year 2014 2015 2016 2017 2018
Mar 31 7.18 5.96 5.94 5.94 6.03
Dec 31 6.32 5.64 5.60 6.10 5.52

Chinese Yuan Renminbi

Date/Year 2014 2015 2016 2017 2018
Mar 31 5.70 4.69 4.95 5.27 4.82
Dec 31 5.02 4.73 5.02 5.08 4.85

Taiwan Dollar

Date/Year 2014 2015 2016 2017 2018
Mar 31 28.18 24.03 24.77 23.13 22.34
Dec 31 25.93 23.98 23.37 23.15 21.58


For balance dates other than those specified above, we recommend that you consult the following




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