（Companies Ordinance）Schedule 11:Transitional and Saving Provisions[s. 27, 369 & 913]Part 9-(Hong Kong)Companies Ordinance-Gold Brand Consulting

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(Hong Kong)Companies Ordinance

（Companies Ordinance）Schedule 11:Transitional and Saving Provisions[s. 27, 369 & 913]Part 9 2013-09-13 15:39:06 Release　Author：　Read Flow：3047次

Part 9 Transitional and Saving Arrangements for Part 9
76.
Books of account
Sections 121 and 348C of the predecessor Ordinance, as in force
immediately before their repeal, continue to apply in relation to
books of account for a financial year beginning before the
commencement date of Subdivision 2 of Division 4 of Part 9
and ending on or after that commencement date.

77.
Financial year and related matters
Sections 127 and 141D of, and the Eleventh Schedule to, the
predecessor Ordinance, as in force immediately before their
repeal, continue to apply in relation to a financial year
beginning before the commencement date of Division 3 of Part
9 and ending on or after that commencement date.
78.
Accounts and directors’ report
(1) Sections 122, 123, 124, 125, 126, 128, 129, 129A, 129B,
129C, 129D, 129G, 141C, 161, 161A, 161B, 161BA and
161BB of, and the Tenth Schedule to, the predecessor
Ordinance, as in force immediately before their repeal,
continue to apply in relation to accounts for a financial
year beginning before the commencement date of
Subdivision 3 of Division 4 of Part 9 and ending on or
after that commencement date.
(2) Despite subsection (1), section 122(1B) of the predecessor
Ordinance, as in force immediately before its repeal,
continues to apply in relation to accounts for a financial
year beginning before the commencement date of
Subdivision 3 of Division 4 of Part 9 and ending on or
after that commencement date as if paragraph (b) of that
section were omitted.
(3) If the Court makes an order under section 122(1B) of the
predecessor Ordinance having a continuing effect under
subsection (2), the accounts to be laid at the meeting
concerned must be made up to the company’s primary
accounting reference date under section 369(1)(b).
(4) Sections 129D, 129E, 129F and 141C of the predecessor
Ordinance, as in force immediately before their repeal,
continue to apply in relation to a directors’ report for a
financial year beginning before the commencement date of
Subdivision 4 of Division 4 of Part 9 and ending on or
after that commencement date.79.
Appointment of auditor
(1) Sections 131(1), (2), (3), (4) and (9), 132 and 140 of the
predecessor Ordinance, as in force immediately before their
repeal, continue to apply in relation to an appointment
of auditor for a financial year beginning before the
commencement date of Subdivision 2 of Division 5 of Part
9 and ending on or after that commencement date.
(2) Section 131(8) of, and paragraph 15 of the Tenth Schedule
to, the predecessor Ordinance, as in force immediately
before their repeal, continue to apply in relation to a person
appointed as auditor for a financial year beginning before
the commencement date of Subdivision 2 of Division 5 of
Part 9 and ending on or after that commencement date.
80.
Auditor’s report
(1) Sections 141(1), (2), (3), (4), (5) and (6), 161(8) and
161B(12) of the predecessor Ordinance, as in force
immediately before their repeal, continue to apply
in relation to a financial year beginning before the
commencement date of Subdivision 3 of Division 5 of Part
9 and ending on or after that commencement date.
(2) Section 141(7) and (8) of the predecessor Ordinance, as in
force immediately before its repeal, continues to apply in
relation to a general meeting of which notice is given
before the commencement date of Subdivision 4 of
Division 5 of Part 9.
81.
Removal and resignation of auditor
(1) Sections 131(6), (7) and (10) and 132 of the predecessor
Ordinance, as in force immediately before their repeal,
continue to apply in relation to a removal of a person
appointed as auditor for a financial year beginning before
the commencement date of Subdivision 6 of Division 5 of
Part 9 and ending on or after that commencement date.(2) Sections 140A and 140B of the predecessor Ordinance, as
in force immediately before their repeal, continue to
apply in relation to a resignation of a person appointed
as auditor for a financial year beginning before the
commencement date of Subdivision 6 of Division 5 of Part
9 and ending on or after that commencement date.
82.
Indemnity provision
Section 165 of the predecessor Ordinance, as in force
immediately before its repeal, continues to apply in relation to a
provision made before the commencement date of Subdivision 5
of Division 5 of Part 9.
83.
Summary financial report
Sections 141CA, 141CB, 141CC, 141CD, 141CE and 141CF of
the predecessor Ordinance, and the Companies (Summary
Financial Reports of Listed Companies) Regulation (Cap. 32
sub. leg. M), as in force immediately before their repeal, continue
to apply in relation to a summary financial report for a financial
year beginning before the commencement date of Division 7 of
Part 9 and ending on or after that commencement date.
84.
Voluntary revision of accounts etc.
Section 141E of the predecessor Ordinance, and the Companies
(Revision of Accounts and Reports) Regulation (Cap. 32 sub.
leg. N), as in force immediately before their repeal, continue to
apply in relation to accounts for a financial year beginning
before the commencement date of section 449 and ending on or
after that commencement date.
85.
Register kept under section 161BB(2) of predecessor Ordinance
On and after the commencement date of section 384, a register
kept under section 161BB(2) of the predecessor Ordinance is to
be regarded as a register kept under section 384.86.
Right to inspect register kept under section 161BB(2) of
predecessor Ordinance
Sections 161BB(5), (7) and (8) and 348C(3) of the predecessor
Ordinance, as in force immediately before their repeal, continue
to apply in relation to a request received by the company before
the commencement date of section 386 for inspecting a register
kept under section 161BB(2) of the predecessor Ordinance.
87.
Right to obtain copy of register kept under section 161BB(2) of
predecessor Ordinance
Sections 161BB(6), (7) and (8) and 348C(3) of the predecessor
Ordinance, as in force immediately before their repeal, continue
to apply in relation to a request received by the company before
the commencement date of section 386 for a copy of the register
kept under section 161BB(2) of the predecessor Ordinance.

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（Companies Ordinance）Schedule 11:Transitional and Saving Provisions[s. 27, 369 & 913]Part 9