Hong Kong Regulations

COMPANIES (REVISION OF ACCOUNTS AND REPORTS) REGULATION - SECT 16

Revised accounts or directors' reports to be forwarded to Registrar

(1) This section applies if—

   (a)  the directors of a company cause the accounts of the company to be
        revised, or make revisions to a directors' report, under section 141E
        of the Ordinance; and

   (b)  a copy of the original accounts or directors' report has been
        forwarded to the Registrar under section 109 of the Ordinance.

(2) Within 28 days after the date of revision, the company shall—

   (a)  forward to the Registrar—

        (i)    in the case of a revision of accounts by replacement, a
               certified copy of the revised accounts together with a
               certified copy of the audit report on those accounts;

        (ii)   in the case of a revision of a directors' report by
               replacement, a certified copy of the revised directors' report;

        (iii)  in the case of a revision of accounts by supplementary note, a
               certified copy of the note together with a certified copy of
               the audit  report on those accounts; or

        (iv)   in the case of a revision of a directors' report by
               supplementary note, a certified copy of the note; and

   (b)  if a document forwarded to the Registrar is not in English or Chinese,
        annex to the document a certified translation of the document.

(3) If a company fails to comply with subsection (2), the company, and every
officer and shadow director of the company who is in default, commit an
offence, and each is liable to a fine at level 5 and, in the case of a
conviction for the offence after continued failure, to a further fine of $700
for each day during which the failure is continued.

(4) In this section, "certified copy" (核證副本), in relation to any
accounts, report or note, means a copy, certified by a director or the manager
or the secretary of the company to be a true copy of the accounts, report or
note.

"certified copy" (核證副本)