### Companies Ordinance 《公司條例》

790. Directors may revise accounts not complying with certain requirement
(1) If a certified copy of any accounts has been delivered to the Registrar for registration under section 336 of the predecessor Ordinance or section 789, and it appears to the directors of the registered non-Hong Kong company that the accounts did not comply with the regulatory requirement specified in subsection (2), those directors may revise the accounts.
(2) The regulatory requirement is—
(a) in relation to the accounts of a registered non-Hong Kong company to which section 336(1) of the predecessor Ordinance or section 789(1)(a) applies, the law of its place of incorporation; or
(b) in relation to the accounts of a registered non-Hong Kong company to which section 336(2) of the predecessor Ordinance or section 789(1)(b) applies—
(i) the law of any other jurisdiction where it is registered as a company; or
(ii) the rules of any stock exchange or similar regulatory bodies in that jurisdiction.
(3) A revision of the accounts must be confined to—
(a) those aspects in which the accounts did not comply with the regulatory requirement specified in subsection (2); and
(b) other necessary consequential revisions.
(4) If the directors of a registered non-Hong Kong company decide to revise any accounts under subsection (1), the company must, within 15 days after the decision, deliver to the Registrar for registration a warning statement, in the specified form, that the accounts will be so revised.
(5) If a registered non-Hong Kong company contravenes subsection (4), the company, every responsible person of the company, and every agent of the company who authorizes or permits the contravention, commit an offence, and each is liable to a fine at level 5 and, in the case of a continuing offence, to a further fine of $1,000 for each day during which the offence continues.

### Companies Ordinance 《公司條例》

795. Authorized representative of registered non-Hong Kong company must notify Registrar of dissolution
(1) If a registered non-Hong Kong company is dissolved, an authorized representative of the company must, within 15 days after the date of dissolution, deliver to the Registrar—
(a) a notice, in the specified form, of that fact; and
(b) a certified copy of the instrument effecting the dissolution or, in the case of an instrument not in English or Chinese, a certified translation of the instrument in English or Chinese.
(2) On receiving a notice and document under subsection (1), the Registrar—
(a) must register the notice and document in relation to the registered non-Hong Kong company; and
(b) must enter in the Companies Register a statement that the company has been dissolved.
(3) On the entry of the statement in the Companies Register under subsection (2)(b), the company is no longer a registered non-Hong Kong company.
(4) If an authorized representative of a registered non-Hong Kong company contravenes subsection (1), the authorized representative commits an offence and is liable to a fine at level 3 and, in the case of a continuing offence, to a further fine of $300 for each day during which the offence continues.
(5) If a person is charged with an offence under subsection (4), it is a defence to establish that the person did not know, and had no reason to believe, that the registered non-Hong Kong company was dissolved.

### Companies Ordinance 《公司條例》

796. Registrar may send inquiry letter to registered non-Hong Kong company
(1) If the Registrar has reasonable cause to believe that a registered non-Hong Kong company has ceased to have a place of business in Hong Kong, the Registrar may send to the company by post a letter inquiring whether the company has ceased to have a place of business in Hong Kong.
(2) A letter must be addressed—
(a) to an authorized representative of the registered non-Hong Kong company whose required details are shown in the Companies Register; or
(b) if no required details of authorized representatives of the company are shown in the Companies Register, to any place of business established by the company in Hong Kong.
(3) If the Registrar is of the opinion that a letter under subsection (1) is unlikely to be received by the registered non-Hong Kong company, the Registrar may, instead of sending a letter under that subsection, publish in the Gazette a notice that, unless cause is shown to the contrary, the company’s name will be struck off the Companies Register, and the company will no longer be a registered non-Hong Kong company, at the end of 3 months after the date of the notice.

### Companies Ordinance 《公司條例》

797. Registrar must follow up under certain circumstances
(1) This section applies if, within one month after sending a letter under section 796(1)—
(a) the Registrar does not receive a reply to the letter; or
(b) the Registrar receives a reply to the letter to the effect that the registered non-Hong Kong company has ceased to have a place of business in Hong Kong.
(2) The Registrar must, within 30 days after the end of that one month—
(a) subject to subsection (4), send to the registered non-Hong Kong company by registered post another letter—
(i) referring to the letter sent under section 796(1); and
(ii) stating that—
(A) no reply to it has been received; or
(B) the Registrar has received a reply to it to the effect that the company has ceased to have a place of business in Hong Kong; and
(b) publish in the Gazette a notice that, unless cause is shown to the contrary, the company’s name will be struck off the Companies Register, and the company will no longer be a registered non-Hong Kong company, at the end of 3 months after the date of the notice.
(3) A letter must be addressed—
(a) to an authorized representative of the registered non-Hong Kong company whose required details are shown in the Companies Register; or
(b) if no required details of authorized representatives of the company are shown in the Companies Register, to any place of business established by the company in Hong Kong.
(4) The Registrar is not required to send a letter to the registered non-Hong Kong company under subsection (2)(a) if the Registrar is of the opinion that the letter is unlikely to be received by the company.