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Section 408 (formerly clause 399)


Institute's alerts

24 February 2014 Guidance on section 408 of the Companies Ordinance
12 July 2012 Chief executive's alert
22 June 2012 Chief executive's alert
15 June 2012 Alert on government's reply regarding clause 399
13 June 2012 Chief executive's alert regarding our third submission, media release and coverage
1 June 2012 Chief executive's alert regarding the administration's latest development
29 May 2012 Chief executive's update and our second submission
26 April 2012 Submission
21 December 2011 Submission


Letter to LegCo members

Click here for the cover letter, petition letter, appendices and SCMP report.


LegCo representative Paul Chan's latest update on clause 399


Submissions from members and other accounting bodies on clause 399


LinkedIn discussion forum on clause 399

Click here to access the forum and here for instructions.


Letter to the Administration

We've sought to persuade the Administration and the legislators to adopt the following course of action:

1. Withdraw the Committee Stage Amendment to Clause 399 put forward by the Administration and
2. Support the Committee Stage Amendment proposed by the Institute to delete "or recklessly" in clause 399(1).

If you are in agreement with the above, you may wish to sign and return a copy of the attached letter to the Institute by email to