Hong Kong Regulations

COMPANIES (REVISION OF ACCOUNTS AND REPORTS) REGULATION - SECT 6

Approval and signature of revised accounts

(1) Section 129B of the Ordinance applies to a revised balance  sheet, as it
applies to the original balance sheet, except that, in the case of a revision
by supplementary note, it applies as if it required a signature on the
supplementary note instead of on the balance sheet of the company.

(2) A revised balance sheet is not to be issued, circulated or published
unless the revised balance sheet has been signed as required by section 129B
of the Ordinance.

(3) If subsection (2) is contravened, the company, and every officer of the
company who is in default, commit an offence, and each is liable to a fine at
level 4.

(4) Section 129C of the Ordinance applies in relation to a revised 
balance sheet except that—

   (a)  both of the following are required to be annexed to the revised 
        balance sheet-

        (i)    the profit and loss account or, where the profit and loss
               account has been revised under section 141E of the Ordinance,
               the profit and loss account so revised;

        (ii)   so far as not incorporated in the balance sheet or profit and
               loss account, any group accounts laid before the company in
               general meeting or, where such group accounts have been revised
               under section 141E of the Ordinance, such group accounts so
               revised; and

   (b)  the audit report on the revised accounts, instead of the auditor's
        report on the original accounts, is required to be attached to the
        revised balance sheet.

(5) A revised balance sheet is not to be issued, circulated or published—

   (a)  without having annexed to it—

        (i)    the profit and loss account or revised profit and loss account;
               and

        (ii)   any group accounts or revised group accounts,
required by section 129C of the Ordinance to be so annexed; and

   (b)  without having attached to it the audit report on the revised 
        accounts.

(6) If subsection (5) is contravened, the company, and every officer of the
company who is in default, commit an offence, and each is liable to a fine of
$150000.

(7) In this section, "original balance sheet" (原資產負債表) means the
balance sheet that is the subject of revision by a revised balance sheet.

"original balance sheet" (原資產負債表)