Hong Kong Regulations

COMPANIES (REVISION OF ACCOUNTS AND REPORTS) REGULATION - SECT 22

Defences

PART 5

MISCELLANEOUS

(1) If a person is charged under section 3(6), 4(5), 7(2) or 15(2) or (3) for
failure to take all reasonable steps to secure compliance with the
relevant provision, it is a defence to prove that he had reasonable ground to
believe, and did believe, that a competent and reliable person—

   (a)  was charged with the duty of seeing that provision was complied with;
        and

   (b)  was in a position to discharge that duty.

(2) In this section, "relevant provision" (有關條文) means a provision of
this Regulation or of the Ordinance.

"relevant provision" (有關條文)