Important
Notice

Resumption of CPD workshops and sports and recreation events

After having assessed the COVID-19 situation and our hygiene and cleaning practices, we are pleased to announce that both continuing professional development (CPD) workshops and sports and recreation events with a maximum of 30 participants will be gradually resumed with immediate effect.

 

We will closely monitor the situation to determine when it is appropriate to resume other events.

 

For the latest updates from the Institute please visit the COVID-19 – CPA Information Centre.


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Court-free amalgamation

These Q&As have been developed by the HKICPA's Companies Ordinance Project Advisory Panel and are endorsed by the HKICPA's Financial Reporting Standards Committee (FRSC). These Q&As will be updated from time to time to provide references on financial reporting related application issues pertaining to the Hong Kong Companies Ordinance Cap. 622.

These Q&As are non-mandatory in nature and intended for general reference only. Users of these Q&As should consider taking their own legal advice if in doubt as to their obligations under the Hong Kong Companies Ordinance.

The HKICPA, the FRSC and the Panel do not accept responsibility or liability, and disclaim all responsibility and liability, in respect of the Q&As and any consequences that may arise from any person acting or refraining from action as a result of any materials in the Q&As.

All references to Parts, Divisions, Sub-divisions, Schedules and sections in the questions and answers are to the CO Cap. 622, unless otherwise indicated.

 

Last revision date: 21 September 2018

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