25 March 2014


Application to Companies registered under the Companies Ordinance (Chapter 32, Laws of Hong Kong)

Companies and their officers should ensure compliance with the requirements of the Companies Ordinance and file statutory returns with the Registrar of Companies within prescribed time periods. Please note:

Local Limited Companies
Section 92 requires a company to file a notice of change of registered office in Form R1 within 14 days after the date of change.
Section 158 provides that where there is any change in the company’s director / secretary or in their particulars, the company shall, within 14 days from the change, file a notification of change in Form D2A and / or Form D2B.

Section 107 and 109 provides that a company shall file once in every year, a duly completed and signed annual return in Form AR1/ AR2/ AR3 together with an annual registration fee –

  • For private companies having a share capital, within 42 days after the anniversary of the date of incorporation​
  • For other local companies, within 42 days after the date of the annual general meeting (“AGM”) for the year (or the date of the written resolution passed in lieu of the AGM) together with certified true copies of the company’s balance sheet, reports of the auditors and directors. 




Companies are reminded to comply with the requirements under the new CO, and use the appropriate new forms and returns. Please refer to our News and Resources Section for the major changes of the new Companies Ordinance. We are able to assist in keeping your structure compliant during the transitional period and for subsequent periods. Contact us today to find out more.

For more updates on the New Companies Ordinance, please also visit here.



    Derrick Liu
    (852) 2574 8289 (Ext. 121)

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