"A Guide on Better Corporate Governance Disclosure" published by the Hong Kong Institute of Certified Public Accountants is to encourage meaningful corporate governance disclosures by Hong Kong-listed companies, under the revised Corporate Governance Code of the stock exchange listing rules (“revised Code”)1, which took effect in 2012. The areas covered, initially, are the (i) board, (ii) internal controls, (iii) audit committee and (iv) communication with shareholders.
Special thanks to the Hong Kong Institute of Certified Public Accountants for granting consent to the Project for building the hyperlink of the document.
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Internal Control & Risk Management
