Relevant Company Ordinance (Cap. 622) clauses (extra only):
Heading: Requirement in connection with publication of financial statements etc.
(1) This section applies if a company—
- (a) circulates, publishes or issues—
(b) otherwise makes such financial statements or accounts available for public inspection in a manner calculated to invite members of the public generally, or any class of them, to read the financial statements or accounts.
- (i) any specified financial statements in relation to the company; or
(ii) any non-statutory accounts in relation to the company; or
(2) The specified financial statements must be accompanied by the auditor’s report on those statements.
(3) The non-statutory accounts must be accompanied by a statement indicating—
- (a) that those accounts are not specified financial statements in relation to the company;
(b) whether the specified financial statements for the financial year with which those accounts purport to deal have been delivered to the Registrar;
(c) whether an auditor’s report has been prepared on the specified financial statements for the financial year; and
(d) whether the auditor’s report—
- (i) was qualified or otherwise modified;
(ii) referred to any matter to which the auditor drew attention by way of emphasis without qualifying the report; or
(iii) contained a statement under section 406(2) or 407(2) or (3).
(4) The non-statutory accounts must not be accompanied by any auditor’s report on the specified financial statements.
(5) If subsection (2), (3) or (4) is contravened, the company, and every responsible person of the company, commit an offence, and each is liable to a fine of $150000.
(6) In this section—
non-statutory accounts(非法定帳目), in relation to a company, means—
- (a) any statement of financial position or statement of comprehensive income, otherwise than as part of any financial statements prepared by the directors, relating to, or purporting to deal with, a financial year of the company; or
(b) accounts in any form, otherwise than as part of any financial statements prepared by the directors, purporting to be a statement of financial position or statement of comprehensive income for a group of companies consisting of the company and its subsidiary undertakings relating to, or purporting to deal with, a financial year of the company;
specified financial statements(指明財務報表), in relation to a company, means any financial statements prepared by the directors—
- (a) a copy of which is required by section 429(1) to be laid before the company in general meeting; or
(b) a copy of which is required by section 430(3) to be sent to every member or is otherwise circulated, published or issued by the company.