### Companies Ordinance 《公司條例》

856. Final report to be made by inspector etc.
(1) An inspector must, on the completion of the investigation, prepare a final report on the investigation.
(2) An inspector who is directed under section 845(1)(a) to terminate an investigation must still prepare a final report on the investigation if directed to do so—
(a) where the inspector is appointed under section 840(1) or (2) or 841(2), by the Financial Secretary; or
(b) where the inspector is appointed under section 841(1), by the Court.
(3) A final 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 a final report to the Financial Secretary, deliver to the Registrar for registration a notice of that fact in the specified form.

857. Interim report or final report may cover affairs of associated body corporate
If an inspector appointed to investigate a company’s affairs or a delegate of the inspector has exercised any of the powers under section 846, 847 or 848 in relation to an associated body corporate of the company, the inspector must also report on the affairs of that body corporate in the interim report or final report, so far as the inspector considers that the affairs of that body corporate are relevant to the investigation.

858. Inspector must send report to affected persons etc.
(1) If, in the opinion of an inspector appointed to investigate a company’s affairs, any person named in an interim report or final report on the investigation would in the event of a publication or other disclosure of the report, or any part of the report, be adversely affected by the publication or disclosure, the inspector must, before delivering the report to the Financial Secretary—
(a) send the draft report or that part of the draft report to the person; and
(b) give the person a reasonable opportunity to be heard.
(2) Before an inspector sends a draft interim report or final report, or part of the draft report, to a person under subsection (1), the inspector may—
(a) cause any passages in the draft report or that part of the draft report to be concealed from view or to be obliterated; and
(b) require the person to keep the draft report or that part of the draft report confidential.

### Companies Ordinance 《公司條例》

859. Financial Secretary to file copies of inspector’s report with Court
(1) As soon as practicable after receiving an interim report or final report from an inspector appointed under section 841(1), the Financial Secretary must file a copy of the report with the Court.
(2) The Financial Secretary may, before filing a copy of an interim report or final report with the Court under subsection (1), specify the period and manner in which access to the report is to be restricted.

860. Financial Secretary may send copies of inspector’s report to applicants of investigation etc.
(1) After receiving an interim report or final report from an inspector appointed to investigate a company’s affairs, the Financial Secretary may—
(a) send a copy of the report to the company at its registered office; or
(b) on request and on receipt of the prescribed fee, send a copy of the report to—
(i) a member of the company or a member of its associated body corporate the affairs of which are reported in the report under section 857;
(ii) the auditors of the company or body corporate;
(iii) a person whose conduct is mentioned in the report;
(iv) the applicant for the investigation; or
(v) any other person whose financial interest appears to the Financial Secretary to be affected by the matters dealt with in the report, whether as a creditor of the company or body corporate, or a possible investor or otherwise.
(2) Before sending a copy of an interim report or final report to any person under subsection (1), the Financial Secretary may—
(a) cause any passage in the report to be concealed from view or to be obliterated; and
(b) require the person to keep the copy of the report confidential.

861. Publication of inspector’s report
(1) The Financial Secretary may publish, either in whole or in part, any interim report or final report delivered to the Financial Secretary under this Division.
(2) The Financial Secretary must deliver to the Registrar for registration a copy of any interim report or final report, or any part of an interim report or final report, that is published under subsection (1) as soon as practicable after it is published.
(3) In this section—
publish (發表) includes distribute, make available and disseminate.

862. Inspector’s report to be evidence
In any civil proceedings before a court (including proceedings for the disqualification of a director)—
(a) a document purporting to be a copy of an interim report or final report prepared by an inspector, or a part of such a report, and purporting to be certified by the inspector or the Financial Secretary as a true copy of the report or part, is admissible in evidence on its production without further proof; and
(b) on being admitted in evidence under paragraph (a), the document is evidence of the facts stated in the report or that part of the report.

### Companies Ordinance 《公司條例》

864. Inspector may apply to Court to inquire into failure to comply with requirements under Subdivision 4
(1) If a person fails to comply with a requirement imposed on the person under Subdivision 4, the inspector may, by originating summons, apply to the Court for an inquiry into the failure.
(2) The Court may, if it is satisfied that the person has without reasonable excuse failed to comply with the requirement, do any or all of the following—
(a) order the person to comply with the requirement within the period specified by the Court;
(b) punish the person, and any other person knowingly involved in the failure, in the same manner as if the person and, if applicable, that other person had been guilty of contempt of court.
(3) Despite anything in this Ordinance, no proceedings may be instituted against a person for the purposes of subsection (2)(b) in respect of any conduct if—
(a) criminal proceedings have previously been instituted against the person under section 863(1), (2), (3), (4), (5) or (6) in respect of the same conduct; and
(b) those criminal proceedings remain pending, or by reason of the previous institution of those criminal proceedings, no criminal proceedings may again be lawfully instituted against the person under section 863(1), (2), (3), (4), (5) or (6) in respect of the same conduct.

865. Use of incriminating evidence in proceedings
(1) If an inspector or a delegate of an inspector requires a person, under Subdivision 4, to give an answer to any question or to provide any information or explanation in respect of any record or document produced, the inspector or delegate must ensure that the person has first been informed or reminded of the limitations imposed by subsection (2) on the admissibility in evidence of the inspector’s or delegate’s requirement and of the answer given, or information or explanation provided, by the person.
(2) Despite anything in this Ordinance, if the conditions specified in subsection (3) are satisfied, the inspector’s or delegate’s requirement and the answer given, or information or explanation provided, by the person are not admissible in evidence against the person in criminal proceedings, other than those in which the person is charged with an offence in respect of the answer, information or explanation—
(a) under section 863(4), (5) or (6);
(b) under Part V of the Crimes Ordinance (Cap. 200); or
(c) for perjury.
(3) The conditions are—
(a) that the answer, information or explanation might tend to incriminate the person; and
(b) that the person so claims before giving the answer, or providing the information or explanation.