"Accounting Bulletin 5 - Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap.622" is prepared and issued by the Hong Kong Institute of Certified Public Accountants at the invitation of the Companies Registry to provide guidance on the preparation of a business review under section 388 of, and Schedule 5 to, the new Hong Kong Companies Ordinance (CO), Cap. 622.
This Accounting Bulletin sets out guiding principles for business reviews prepared and presented for the purposes of compliance with Schedule 5. The guiding principles address the basis of preparation for the business review and the qualitative characteristics which enhance the usefulness of the business review.
Special thanks to the Hong Kong Institute of Certified Public Accountants for granting consent to the Project for building the hyperlink of the document.