### Companies Ordinance 《公司條例》

375. Director may obtain copies of accounting records during inspection
(1) A company must allow a director of the company to make a copy of its accounting records in the course of inspection.
(2) A company must provide a director of the company with a copy of its accounting records without charge if so requested by the director.
(3) For the purposes of subsection (2)—
(a) if the director requests a copy of the company’s accounting records in hard copy form, the company must provide the copy in hard copy form; and
(b) if the director requests a copy of the company’s accounting records in electronic form, the company must provide the copy in any electronic form that the company thinks fit.
(4) Subsections (2) and (3) do not require a company to provide a director of the company with a copy of its accounting records in electronic form if it keeps its accounting records by recording the information in hard copy form only.
(5) If any accounting records are kept by a company by recording the information in electronic form, a requirement under this Subdivision for the accounting records to be open to inspection is to be regarded as a requirement—
(a) for a reproduction of the recording in hard copy form to be open to inspection; and
(b) for the recording to be open to inspection by electronic means at the request of a person entitled to inspect the accounting records.
(6) A director of a company who fails to take all reasonable steps to secure compliance with subsection (1) or (2) commits an offence and 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.
(7) If a person is charged with an offence under subsection (6), it is a defence to establish that the person had reasonable grounds to believe, and did believe, that a competent and reliable person—
(a) was charged with the duty of ensuring that subsection (1) or (2) (as the case may be) was complied with; and
(b) was in a position to discharge that duty.

### Companies Ordinance 《公司條例》

376. Form of accounting records
(1) The information contained in a company’s accounting records must be adequately recorded such that they are available for future reference.
(2) Subject to subsection (1), a company’s accounting records may be—
(a) kept in hard copy form or electronic form; and
(b) arranged in the manner that the directors think fit.
(3) If a company’s accounting records are kept in electronic form, the company must ensure that those records are capable of being reproduced in hard copy form.
(4) If any accounting records are kept by a company otherwise than by making entries in a bound book, the company—
(a) must take adequate precautions to guard against falsification; and
(b) must take adequate steps to facilitate the discovery of a falsification.
(5) If subsection (1) is contravened, the company, and every responsible person of the company, commit an offence, and each 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.
(6) If subsection (3) or (4) is contravened, the company, and every responsible person of the company, commit an offence, and each is liable to a fine at level 3.

377. How long accounting records to be preserved
(1) This section applies to any accounting records, or any accounts and returns, that are required by section 373(1) or 374(2) to be kept.
(2) The company must preserve the records, or the accounts and returns, for 7 years after the end of the financial year to which the last entry made or matter recorded in the records, or the accounts and returns, relates.
(3) A director of a company who fails to take all reasonable steps to secure compliance with subsection (2) commits an offence and is liable to a fine of $300,000.
(4) A director of a company who wilfully fails to take all reasonable steps to secure compliance with subsection (2) commits an offence and is liable to a fine of $300,000 and to imprisonment for 12 months.
(5) If a person is charged with an offence under subsection (3), it is a defence to establish that the person had reasonable grounds to believe, and did believe, that a competent and reliable person—
(a) was charged with the duty of ensuring that subsection (2) was complied with; and
(b) was in a position to discharge that duty.

### Companies Ordinance 《公司條例》

378. Court may order accounting records to be inspected on director’s behalf
(1) On application by a director of a company, the Court may by order authorize a person to inspect the company’s accounting records on the director’s behalf.
(2) Unless the Court otherwise directs, a person so authorized may make copies of the accounting records.
(3) The Court may make any or all of the following orders—
(a) an order limiting the use that a person so authorized may make of the information obtained during the inspection;
(b) an order limiting the right of a person so authorized to make copies in accordance with subsection (2);
(c) any other order that it thinks fit.

### Companies Ordinance 《公司條例》

380. General requirements for financial statements
(1) The annual financial statements for a financial year—
(a) must give a true and fair view of the financial position of the company as at the end of the financial year; and
(b) must give a true and fair view of the financial performance of the company for the financial year.
(2) The annual consolidated financial statements for a financial year—
(a) must give a true and fair view of the financial position of the company, and all the subsidiary undertakings, as a whole as at the end of the financial year; and
(b) must give a true and fair view of the financial performance of the company, and all the subsidiary undertakings, as a whole for the financial year.
(3) The financial statements for a financial year must comply with—
(a) if the company falls within the reporting exemption for the financial year, Part 1 of Schedule 4; or
(b) if the company does not fall within the reporting exemption for the financial year, Parts 1 and 2 of Schedule 4.
(4) The financial statements for a financial year must also comply with—
(a) any other requirements of this Ordinance in relation to the financial statements; and
(b) the accounting standards applicable to the financial statements.
(5) If, in relation to any financial statements, compliance with subsections (3) and (4) would be insufficient to give a true and fair view under subsection (1) or (2), the financial statements must contain all additional information necessary for that purpose.
(6) If, in relation to any financial statements, compliance with subsection (3) or (4) would be inconsistent with a requirement to give a true and fair view under subsection (1) or (2), the financial statements—
(a) must depart from subsection (3) or (4) (as the case may be) to the extent necessary for it to give a true and fair view; and
(b) must contain the reasons for, and the particulars and effect of, the departure.
(7) Subsections (1), (2), (5) and (6) do not apply if the company falls within the reporting exemption for the financial year.
(8) (Repealed 35 of 2018 s. 43)(9) This section has effect subject to section 382.