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
- Joint letter (BDO Limited, Deloitte Touche Tohmatsu, Ernst & Young, Grant Thornton, KPMG, PwC)
- Association of International Accountants
- Baker Tilly Hong Kong
- BDO
- Deloitte Touche Tohmatsu
- Democratic Accountants
- Eric Fok
- Guy Look
- J.C
- KM Wong
- MAZARS
- PwC
- The Society of Chinese Accountants and Auditors
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 c399@hkicpa.org.hk.
