Hong Kong Companies Ordinance Briefing Notes 

These briefing notes highlight the areas of change and key requirements of the new Hong Kong Companies Ordinance (Cap. 622) (“new CO”) from a financial reporting perspective. By including discussion of practical issues and worked examples, and by providing an easy way to find relevant sections and regulations in the new CO, the briefing notes aim to assist companies in the transition period and beyond.


To introduce these briefing notes, KPMG issued Financial Reporting Update - Issue 73, 2013/11 - Commencement date of new Hong Kong Companies Ordinance: 3 March 2014 in November 2013. This newsletter highlights the key changes introduced by the new CO and provides guidance on how to transition on 3 March 2014. It also includes links to our briefing notes 1-4 and discusses other useful materials available at the time of writing.

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