Business review disclosure under the new Companies Ordinance

Business review disclosure under the new Companies Ordinance

The new Companies Ordinance (Cap 622) requires certain public companies and companies not qualified for simplified reporting to prepare a more comprehensive directors’ report which includes a business review. This article aims to highlight the disclosures required...
The new Companies Ordinance: one year on

The new Companies Ordinance: one year on

It has been a year since the new Companies Ordinance, Chapter 622 of the laws of Hong Kong, came into operation. In this article, the Companies Registry describes the transition to the new regime and highlights some of the more commonly raised issues arising from the...
Winning advice

Winning advice

The HKICS Prize is awarded annually to celebrate the achievements of leaders of the Chartered Secretarial profession. This month, the winner of this year’s HKICS Prize, former President of the Institute Neil McNamara FCIS FCS, talks about his role in building...
The compliance trap

The compliance trap

Is the regulatory process that started in the aftermath of the last financial crisis sowing the seeds of the next one? Gilles Hilary, Professor of Accounting and Control, INSEAD, warns against the dangers of overregulation. For years, financial innovation and...
The compliance trap – a response

The compliance trap – a response

In the preceding article of this month’s Viewpoint column, Gilles Hilary, Professor of Accounting and Control, INSEAD, warns against the dangers of overregulation. CSj invited Michael Duignan, Senior Director, Corporate Finance at the Securities and Futures...
CSj March 2015 (pdf version)

CSj March 2015 (pdf version)

The new Companies Ordinance: one year on. Click the cover image below to view or download a pdf of the full...