Companies Ordinance Cap. 622

Technical Resources

Issued by the Companies Registry

• Companies (Amendment) (No. 2) Ordinance 2018
• The New Companies Ordinance (Cap.622)
• Companies Registry specific topic page

Resources published by the Institute

Financial Reporting

• Standards and Regulation

  • SME-FRF & SME-FRS (Revised September 2022)

  • Accounting Bulletin 3 (Revised) Guidance on Disclosure of Directors' Remuneration (June 2019)
  • Accounting Bulletin 5 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 (June 2019)
  • Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622 (June 2019)

• Questions and Answers
  These non-mandatory Q&As are updated from time to time to provide guidance on emerging issues
  • Q&A relating to the transition from the predecessor Companies Ordinance (Cap.32) to the new Companies Ordinance (Cap.622)
  • Q&A relating to the new Companies Ordinance (Cap.622) – other than those relating to transition from the predecessor Ordinance (Cap.32)
  • Q&A relating to consolidated and company level financial statements prepared under Part 9 of the new Companies Ordinance (Cap.622)
  • Q&A relating to section 408 for auditors
  • Q&A relating to court-free amalgamation

• Member communication
  • Amendments to Companies Ordinance Cap. 622 and consequential amendments to SME-FRF & SME-FRS
  • Section 436 of the new Companies Ordinance (Cap.622) on 'specified financial statements' and 'non-statutory accounts' (February 2015)
  • Updates on auditors' reporting on financial statements on periods ended before 3 March 2014 (commencement date of the new Companies Ordinance, Cap. 622) and technical resources on SME-FRF & SME-FRS (Revised)
  • Important reminder on the timing for opting out the preparation of business review requirement through special resolution (5 August 2014)
  • Financial Reporting and Auditing Alert 19 - Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised) (September 2014)

• A Plus Magazine articles
  • April 2014 Issue – Article on New Companies Ordinance: highlights of major changes (part two)
  • March 2014 Issue – Article on New Companies Ordinance: highlights of major changes (part one)
  • May 2013 Issue – Article on Financial reporting under the new Companies Ordinance

Audit and Assurance Services

• Technical Bulletin (AATB 4) Guidance on section 408 of the Companies Ordinance
• PN 600.1 (Revised) Reports by the Auditor under the Companies Ordinance (Cap.622)
• PN 600.1 (Revised 2022) Reports by the auditor under the Companies Ordinance (Cap.622)
  

Resources published by accounting firms 

• Deloitte New Companies Ordinance in Hong Kong - How does the new CO affect accountants in preparing financial statements?

• Mazars publications 

  • New HKCO: Company level balance sheet in group accounts

• Zhonghui Anda CPA Limited publication

  • New Hong Kong Companies Ordinance (March 2014)

  • SME-FRS Update (March 2014) 

  • Companies Ordinance Update - Change of Year End Date (May 2014)

  • Companies Ordinance Update - Accounting Reference Period (August 2014) 

     

Issued by Hong Kong Exchanges and Clearing Limited

• HKEx Consultation Paper on review of listing rules on disclosure of financial information with reference to the new Companies Ordinance and Hong Kong Financial Reporting Srtandards and proposed minor/housekeeping rule amendments (August 2014) 
• HKEx FAQ Series 26 - Questions relating to the new Companies Ordinance and its impact on issuers (Effective 3 March 2014)

Archives submissions

Companies Ordinance (No.28 of 2012)

General Enquiries

General enquiries may be sent by e-mail to <commentletters@hkicpa.org.hk>.

Last updated:3 February 2023