Important
Notice
  • In view of the unforeseen circumstances, the Hong Kong Institute of Certified Public Accountants announced that the following events will be cancelled: SQPE19111201 Examination Techniques Seminars on QP Modules (December 2019 Session) - Module A (English) and SQPE19111301 Examination Techniques Seminars on QP Modules (December 2019 Session) - Module B (Cantonese). For more details, please click here.
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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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