Briefing Notes
To assist with understanding the key requirements of the Hong Kong Companies Ordinance (Cap. 622), KPMG has developed a series of briefing notes, each one focusing on a particular topic relevant to financial reporting. These briefing notes include discussion of practical issues and worked examples, and provide an easy way to find relevant sections and regulations in the Companies Ordinance.
In addition to these briefing notes, we also have a wide selection of other resources available on the Companies Ordinance developed to assist our audit teams and clients. These include:
- information sheets covering:
- the business review exemptions
- the consolidation exemptions
- the new requirement for Hong Kong incorporated companies to comply with the accounting standards specified by the HKICPA; and
- the section 436 requirements in connection with the publication of non-statutory accounts.
- the business review exemptions
- disclosure checklists to help ensure that the minimum disclosure requirements of the Companies Ordinance are met; and
- a practical guide to the business review designed to assist you in the preparation of a business review that complies with the new Schedule 5 requirements.
Contact us if you would like to access those materials and other latest insights.
