Publications on new HK Companies Ordinance

The new Companies Ordinance in Hong Kong (Cap. 622) became effective on 3 March 2014 and supersedes the old Companies Ordinance (Cap. 32) that has been in place for more than five decades.

The new Companies Ordinance (new CO) is a comprehensive rewrite of the old Companies Ordinance that commenced in mid-2006 with the aim of modernising Hong Kong's company law and further enhancing Hong Kong's status as a major international business and financial centre.

Unlike the old CO, the new CO has been written in 'simple and plain English' so that its users (including directors, company secretaries and accountants) should have less difficulty in interpreting its requirements.

The new CO contains thousands of pages of requirements.  Specifically, it contains 921 sections and 11 schedules that cover many different aspects including forms of companies, company formation and registration, share capital, preparation of financial statements and directors' report, audits and so on.

On this page you will find a series of publications from Deloitte (Hong Kong) on the new Companies Ordinance.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.