692 results found

It has been one year since the new Companies Ordinance Cap 622 came into effect in Hong Kong. Our local Director of Corporate Secretarial examines its impact in facilitating businesses in the city.

The Companies (Amendment) (No.2) Ordinance 2024, which introduces an inward company re-domiciliation regime in Hong Kong, was approved by the Legislative Council...

On 8 August 2023 and following 12 months' consultation, the Hong Kong Securities and Futures Commission (SFC) published its conclusions regarding three proposed amendments to the Securities and Futures Ordinance (SFO)...

Welcome to the third edition of the KPMG ESG Assurance Maturity Index. Since we inaugurated this series, significant developments...

The concept of materiality aims to help you focus on providing decision-useful information to your investors. It determines the volume, type and precision of information you report.

On 24 April 2024, Doyle J handed down judgment in In the matter of New Frontier Health Corporation (Cause No. FSD 72 of 2022 and FSD 74 of 2022).

On 24 July 2025, the Judicial Committee of the Privy Council delivered a landmark judgment in Jardine Strategic Holdings Ltd (Appellant) v Oasis Investments II Master Fund Ltd and others (Respondents) No 2 (Bermuda) [2025]...

The Court noted that it had been formulated with the assistance of an experienced adviser and the proposed underwriter had indicated that it was interested in underwriting the proposed open offer.

The Securities and Futures Commission (SFC) is an independent non-governmental statutory body whose authority is to regulate Hong Kong's financial markets.

Capital restructuring has become increasingly common due to changing market conditions.

Our client, based out of New Zealand, is building a health tech marketplace aimed at empowering individuals to take control of their healthcare data and turn it into a personal asset...

The topic of corporate governance is not new.

Hong Kong's uncertificated securities market ("USM") initiative is scheduled to take effect in 2026, subject to market readiness. The Hong Kong Exchanges and Clearing Limited ("HKEx")...

Offshore companies are frequently used to facilitate debt finance transactions for large PRC based corporate groups. In the context of a bond issue, the corporate group will often incorporate an offshore...

On 29 March 2010, the Financial Services and the Treasury Bureau ("FSTB") published the "Consultation Paper on The Proposed Statutory Codification of Certain Requirements to Disclose Price Sensitive Information by Listed Corporations", which proposes to include in the Securities and Futures Ordinance a statutory requirement for a listed corporation to disclose to the public as soon as practicable "price-sensitive information" that has come to its knowledge.

In April 2018, the Hong Kong Stock Exchange's (HKEx) rule amendments permitting the listing of innovative, high-growth companies with dual-class share structures and pre-revenue biotech companies went into effect.

In the early trading hours of April 2, 2024, more than 60 Hong Kong-listed firms published announcement of suspension for trading due to failure to disclose their 2023 financial results...