新《公司條例》
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
- 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
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
- Mazars publications
- Zhonghui Anda CPA Limited publication
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