### Companies Ordinance 《公司條例》

867. Interpretation
In this Division—
company

868. Circumstances under which Financial Secretary may enquire into company’s affairs
The Financial Secretary may enquire into a company’s affairs if—
(a) the Financial Secretary considers that doing so would assist the Financial Secretary in deciding whether to appoint an inspector under section 840(2); or
(b) it appears to the Financial Secretary that there is a good reason for doing so.

869. Financial Secretary may require production of records and documents etc.
(1) For the purpose of enquiring into a company’s affairs under section 868, if the Financial Secretary considers that a record or document is or may be relevant to the enquiry, the Financial Secretary may, by notice in writing, require—
(a) the company; or
(b) any other person who appears to the Financial Secretary to be in possession of the record or document,

to produce the record or document within the time and at the place specified in the notice.
(2) If a company or a person produces a record or document in compliance with a requirement imposed under subsection (1), the Financial Secretary may—
(a) make copies, or otherwise record the details, of the record or document; and
(b) by notice in writing, require an officer or former officer of the company or the person to provide any information or explanation in respect of the record or document.
(3) The Financial Secretary must not require an authorized institution to produce any record or document, or disclose any information, relating to the affairs of a customer of the institution under subsection (1) or (2) unless—
(a) the Financial Secretary has reasonable grounds to believe that the customer may be able to provide information relevant to the enquiry; and
(b) the Financial Secretary is satisfied that the production or disclosure is necessary for the purposes of the enquiry and so certifies in writing.
(4) If an authorized institution produces a record or document relating to the affairs of its customer in compliance with a requirement imposed under subsection (1), the Financial Secretary may also require that customer to provide any information or explanation in respect of the record or document.
(5) If a company or a person does not produce a record or document in compliance with a requirement imposed under subsection (1), the Financial Secretary may, by notice in writing, require the company or person to state, to the best of the company’s or person’s knowledge and belief, where the record or document is.

870. Financial Secretary may delegate powers under section 869
The Financial Secretary may delegate in writing any or all of the powers conferred under section 869 to another person.

### Companies Ordinance 《公司條例》

872. Use of incriminating evidence in proceedings
(1) If the Financial Secretary or a delegate of the Financial Secretary requires a person, under section 869, to provide any information or explanation in respect of any record or document produced, the Financial Secretary 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 Financial Secretary’s or delegate’s requirement and of the information or explanation provided by the person.
(2) Despite anything in this Ordinance, if the conditions specified in subsection (3) are satisfied, the Financial Secretary’s or delegate’s requirement, as well as the 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 information or explanation—
(a) under section 871(4), (5) or (6);
(b) under Part V of the Crimes Ordinance (Cap. 200); or
(c) for perjury.
(3) The conditions specified for the purposes of subsection (2) are—
(a) that the information or explanation might tend to incriminate the person; and
(b) that the person so claims before providing the information or explanation.

### Companies Ordinance 《公司條例》

873. Registrar may require production of records and documents etc.
(1) For the purpose of enquiring into whether any specified act has been done, if each of the conditions specified in subsection (2) is satisfied, the Registrar may, by notice in writing, require a person—
(a) to produce, within the time and at the place specified in the notice, any record or document specified in the notice; and
(b) if the record or document is produced, to provide any information or explanation in respect of the record or document.
(2) Subject to subsection (3), the conditions are—
(a) that the Registrar has reason to believe that—
(i) a specified act has been done;
(ii) the record, document, information or explanation is relevant to the enquiry; and
(iii) the person is in possession of the record or document; and
(b) that it is so certified in writing by the Registrar.
(3) Subsection (2)(a)(iii) does not apply if the person who is to be required to produce the record or document is—
(a) the body corporate to which the act relates; or
(b) an officer of that body corporate.
(4) The Registrar must not require an authorized institution to produce any record or document, or disclose any information, relating to the affairs of a customer of the institution under subsection (1) unless—
(a) the Registrar has reasonable grounds to believe that the customer may be able to provide information relevant to the enquiry; and
(b) the Registrar is satisfied that the production or disclosure is necessary for the purposes of the enquiry and so certifies in writing.
(5) If an authorized institution produces a record or document relating to the affairs of its customer in compliance with a requirement imposed under subsection (1), the Registrar may also require that customer to provide any information or explanation in respect of the record or document.
(6) If a person produces a record or document in compliance with a requirement imposed under subsection (1), the Registrar may make copies, or otherwise record the details, of the record or document.
(7) The Financial Secretary may, by notice published in the Gazette, amend subsection (8).
(8) In this section—
specified act (指明作為) means an act that would constitute an offence under section 750(6) or 895(1).

874. Registrar may delegate powers under section 873
The Registrar may delegate in writing any or all of the powers conferred under section 873 to any public officer.

### Companies Ordinance 《公司條例》

876. Use of incriminating evidence in proceedings
(1) If the Registrar or a delegate of the Registrar requires a person, under section 873, to provide any information or explanation in respect of any record or document produced, the Registrar 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 Registrar’s or delegate’s requirement and of the information or explanation provided by the person.
(2) Despite anything in this Ordinance, if the conditions specified in subsection (3) are satisfied, the Registrar’s or delegate’s requirement, as well as the 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 information or explanation—
(a) under section 875(4), (5) or (6);
(b) under Part V of the Crimes Ordinance (Cap. 200); or
(c) for perjury.
(3) The conditions specified for the purposes of subsection (2) are—
(a) that the information or explanation might tend to incriminate the person; and
(b) that the person so claims before providing the information or explanation.

### Companies Ordinance 《公司條例》

878. Officers must give assistance in prosecution instituted as a result of investigation etc.
(1) If—
(a) an investigation under Division 2 or an enquiry under Division 3 has been carried out; and
(b) a prosecution for an offence is instituted as a result of the investigation or enquiry,

every officer or former officer, employee or former employee, or agent or former agent of any body corporate the affairs of which have been investigated or enquired into in that investigation or enquiry must give the Secretary for Justice all assistance in connection with the prosecution that the officer, employee or agent is reasonably able to give.
(2) Subsection (1) does not require a person to give any assistance in connection with the prosecution if the person is a defendant in the proceedings.