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Statutory and Non-statutorty Books

Statutory and Non-statutorty Books


You’ve incorporated a company in Hong Kong and are wondering what information are you required to maintain? Read our article to learn about the requirements under the Companies Ordinance.

Every Hong Kong company must keep its statutory books. These books may be kept at a different locations:

  • principal place of business
  • the company’s registered office
  • other place (this place must be approved by the directors and the Companies Registry needs to be notified)

The statutory as well as non-statutory books must be up-to-date and properly mantained at all times.

Statutory Records:

  • Accounting records (find out more about accounting records requirements of a Hong Kong company)
  • Written records of sole member (if applicable)
  • Written record of sole director (if applicable)
  • Register of directors and secretaries
  • Register of members
  • Minute books
  • Register of charges and copies of all charging instruments
  • Register of debenture holders (if debentures have been issued)

Non-statutory books:

  • Register of transfers
  • Register if import documents


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