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Reference

Accounting Bulletin 6 - Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622

This Accounting Bulletin is prepared and issued by the Hong Kong Institute of Certified Public Accountants to provide guidance on the requirements concerning the publication of 'specified financial statements' or 'non-statutory accounts' by any Hong Kong incorporated company, as set out in section 436 of the new Hong Kong Companies Ordinance, Cap. 622 (CO).

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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