### Companies Ordinance 《公司條例》

847. Inspector may require production of director’s accounts
(1) If an inspector appointed to investigate a company’s affairs has reasonable grounds to believe that a director or former director of the company maintains or has maintained an account specified in subsection (2), the inspector may, by notice in writing, require the director or former director to produce to the inspector all documents relating to the account that are in the possession, or under the control, of the director or former director.
(2) The account is one of whatever description maintained by the director or former director (whether alone or jointly with any other person) with a bank, deposit-taking company or similar financial institution (whether in Hong Kong or elsewhere), into or out of which there has been paid—
(a) any emolument, retirement benefit or compensation in respect of the directorship, particulars of which are not contained in the notes to the financial statements of the company for any financial year, contrary to section 383;
(b) any loan or quasi-loan in favour of the director or former director, or any money that has resulted from or has been used in the financing of any dealing in favour of the director or former director, particulars of which are not contained in the notes to the financial statements of the company for any financial year, contrary to section 383; or
(c) any money that has been in any way connected with any misconduct of the director or former director (whether fraudulent or not) towards the company or its members.

848. Provisions supplementary to sections 846 and 847: powers to require explanation etc.
(1) If a person produces a record or document in compliance with a requirement imposed under section 846 or 847, the inspector may—
(a) make copies, or otherwise record the details, of the record or document; and
(b) by notice in writing, require the person to provide any information or explanation in respect of the record or document.
(2) If a person gives any answer or provides any information or explanation in compliance with a requirement imposed under subsection (1) or section 846, the inspector may, by notice in writing, further require the person to verify, within the time specified in that further requirement, the answer, information or explanation by a statutory declaration.
(3) If a person does not give any answer or provide any information or explanation in compliance with a requirement imposed under subsection (1) or section 846 for the reason that the answer, information or explanation is not within the person’s knowledge or in the person’s possession, the inspector may, by notice in writing, further require the person to verify, within the time specified in that further requirement, that reason and fact by a statutory declaration.
(4) A statutory declaration mentioned in subsection (2) or (3) may be taken by the inspector.

### Companies Ordinance 《公司條例》

849. Inspector may exercise powers in relation to associated body corporate
If an inspector appointed to investigate a company’s affairs considers it necessary for the purposes of the investigation, the inspector may also exercise any or all of the powers under sections 846, 847 and 848 in relation to an associated body corporate of the company, as if the references to a company in those sections were references to an associated body corporate.

850. Delegation of powers by inspector
(1) An inspector appointed to investigate a company’s affairs may delegate in writing any or all of the powers conferred under sections 846, 847 and 848 to another person.
(2) An inspector may delegate powers under subsection (1) in relation to the company or an associated body corporate of the company.
(3) If 2 or more inspectors are appointed to investigate a company’s affairs, the power under subsection (1) is exercisable by each of them.

851. Resignation of inspector
An inspector may resign by notice in writing to the Financial Secretary.

852. Revocation of appointment of inspector by Financial Secretary
The Financial Secretary may revoke the appointment of an inspector by notice in writing to the inspector.

853. Appointment of replacement inspector
(1) If an inspector dies or resigns, or an inspector’s appointment is revoked, the Financial Secretary may appoint another person to continue the investigation.
(2) For the purposes of this Division (except this section), a person appointed to continue an investigation under subsection (1)—
(a) is to be regarded as having been appointed under the provision of this Division under which the former inspector was appointed; and
(b) is subject to any direction given to the former inspector under this Division that has not been revoked.

### Companies Ordinance 《公司條例》

854. Former inspector must hand over documents etc.
(1) This section applies to—
(a) an inspector to whom the Financial Secretary has given a direction to terminate the investigation under section 845(1)(a); or
(b) a person—
(i) who has resigned as an inspector; or
(ii) whose appointment as an inspector has been revoked.
(2) The inspector or person must produce any document that the inspector or person has obtained or generated during the course of the investigation to—
(a) the Financial Secretary; or
(b) if directed by the Financial Secretary—
(i) a person appointed to continue the investigation under section 853(1); or
(ii) a person referred to in section 881(2)(a) or (b).
(3) The inspector or person must also, if directed by the Financial Secretary, inform—
(a) the Financial Secretary;
(b) a person appointed to continue the investigation under section 853(1); or
(c) a person referred to in section 881(2)(a) or (b),

of any matter that came to the inspector’s or person’s knowledge as a result of the investigation.
(4) A document mentioned in subsection (2) must be produced in a form as directed by the Financial Secretary.

855. Interim report to be made by inspector etc.
(1) An inspector—
(a) must, if directed by the Financial Secretary, prepare an interim report on the investigation; and
(b) may at any time prepare an interim report on the investigation if the inspector considers it appropriate to do so.
(2) If an inspector is directed under section 845(1)(a) to terminate an investigation, any direction previously given by the Financial Secretary referred to in subsection (1)(a) ceases to have effect.
(3) An interim report must be delivered to the Financial Secretary within the time directed by the Financial Secretary or, in the absence of directions, within a reasonable time after it is prepared.
(4) An inspector must, within a reasonable time after the delivery of an interim report to the Financial Secretary, deliver to the Registrar for registration a notice of that fact in the specified form.
(5) Irrespective of whether an interim report has been or will be prepared, an inspector—
(a) may, at any time in the course of the investigation, inform the Financial Secretary of any matter that comes to the inspector’s knowledge as a result of the investigation; and
(b) must inform the Financial Secretary of any matter that comes to the inspector’s knowledge as a result of the investigation, if directed to do so by the Financial Secretary.