While the Securities and Futures Commission performs an excellent job as being watchdog to create a level playing field for all parties in the capital market and protection of minority interests of listed companies, the Hong Kong Stock Exchange (HKEx) continues its search to expand and innovate to ensure the competitiveness of HK as one of [...]
It is a practice of the Inland Revenue Department not to insist on a company filing audited financial statements when the company reports that it has not commenced business or that it has ceased operation in the interim. This has created a misperception that companies incorporated in Hong Kong do not have to prepare audited financial [...]
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