### Companies Ordinance 《公司條例》

880. Preservation of secrecy
(1) Except in the performance of any function under this Ordinance or the Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap. 32), or for carrying into effect the provisions of this Ordinance or that Ordinance, a person specified in subsection (3)—
(a) must not permit any person to have access to any matter relating to the affairs of any person that comes to the specified person’s knowledge in an investigation under Division 2 or an enquiry under Division 3, or otherwise in connection with the investigation or enquiry; and
(b) must not communicate any such matter to any person other than the person to whom the matter relates.
(2) Subsection (1) has effect subject to section 881(1) and (2).
(3) The persons specified for the purposes of subsection (1) are—
(a) a public officer;
(b) an inspector or a delegate of an inspector or of the Financial Secretary, or an employee, agent, consultant or adviser of the inspector or delegate;
(c) an employee, agent, consultant or adviser who is employed or appointed for the purposes of an investigation under Division 2 or an enquiry under Division 3;
(d) a person who performs or has performed any function in an investigation under Division 2 or an enquiry under Division 3;
(e) a person who has assisted any other person in the performance of any function in an investigation under Division 2 or an enquiry under Division 3; and
(f) a person who, under section 858 or 860—
(i) has been sent a draft report or a part of the draft report, or a report, on an investigation; and
(ii) has been required to keep the draft report or that part of the draft report, or the report, confidential.

### Companies Ordinance 《公司條例》

882. Offences on breach of secrecy
(1) A person who contravenes section 880(1) commits an offence.
(2) A person commits an offence if—
(a) the person discloses any information in contravention of section 881(4); and
(b) at the time of the disclosure—
(i) the person knew, or ought to have known, that the information was previously disclosed to, or obtained or received by, the person as described in section 881(4)(a) or (b); and
(ii) the person had no reasonable grounds to believe that the person was not prohibited from disclosing the information by virtue of section 881(5).
(3) A person who commits an offence under subsection (1) or (2) is liable—
(a) on conviction on indictment to a fine of $1,000,000 and to imprisonment for 2 years; or
(b) on summary conviction to a fine at level 6 and to imprisonment for 6 months.

883. Interpretation
In this Subdivision—
specified officer (指明人員) —
(a) in relation to an investigation under Division 2, means an inspector or a delegate of an inspector;
(b) in relation to an enquiry under Division 3, means the Financial Secretary or a delegate of the Financial Secretary; and
(c) in relation to an enquiry under Division 4, means the Registrar or a delegate of the Registrar.

884. Protection in relation to certain disclosures
(1) If—
(a) a person makes a disclosure to a specified officer otherwise than in compliance with a requirement made by the officer under Division 2, 3 or 4 (as the case may be); and
(b) the disclosure satisfies each of the conditions specified in subsection (2),

the person is not liable in any proceedings relating to a breach of duty of confidentiality by reason only of the disclosure.
(2) The conditions are—
(a) that the disclosure is of a kind that the person could be required to make under Division 2, 3 or 4 (as the case may be);
(b) that the person makes the disclosure in good faith and in the reasonable belief that the disclosure is capable of assisting the specified officer in the investigation under Division 2 or enquiry under Division 3 or 4;
(c) that the information disclosed is not more than is reasonably necessary for the purpose of assisting the specified officer in the investigation under Division 2 or enquiry under Division 3 or 4;
(d) that the disclosure is not prohibited by virtue of any enactment.
(3) Subsection (1) does not apply to a disclosure made by a person in the capacity as a banker or lawyer in respect of information to which the person owes a duty of confidentiality in that capacity.

### Companies Ordinance 《公司條例》

885. Protection of informers etc.
(1) Any information concerning the identity of a protected person is not admissible in evidence in any proceedings before a court or tribunal.
(2) In such proceedings, a witness is not obliged—
(a) to disclose the name or address of a protected person who is not a witness in those proceedings; or
(b) to state any matter that would lead, or would tend to lead, to discovery of the name or address of a protected person who is not a witness in those proceedings.
(3) If a book, document or paper that is in evidence, or liable to inspection, in such proceedings contains an entry—
(a) in which a protected person is named or described; or
(b) that might lead to discovery of a protected person, 
the court or tribunal (as the case may be) must cause all such entries to be concealed from view, or to be obliterated, so far as may be necessary to protect the identity of the protected person from discovery.
(4) In such proceedings, the court or tribunal may, despite subsection (1), (2) or (3), permit inquiry, and require full disclosure, concerning a protected person if—
(a) it is of the opinion that justice cannot be fully done between the parties to the proceedings without disclosure of the name of the protected person; or
(b) it is satisfied that the protected person made a material statement that the person—
(i) knew or believed to be false; or
(ii) did not believe to be true.
(5) This section has effect despite the preparation or publication of any interim report or final report of an investigation under Division 2.
(6) In this section—
protected person (受保障人士) means—
(a) an informer who has given information to a specified officer with respect to an investigation under Division 2 or an enquiry under Division 3 or 4; or
(b) a person who has assisted a specified officer with respect to such an investigation or enquiry.

886. Legal professional privilege
(1) Subject to subsection (2), this Part does not affect any claims, rights or entitlements that would, apart from this Part, arise on the ground of legal professional privilege.
(2) Subsection (1) does not affect any requirement under Division 2, 3 or 4 to disclose the name and address of a client of a legal practitioner (whether or not the legal practitioner is qualified in Hong Kong to practise as counsel or to act as a solicitor).