TAX AND
ACCOUNTING
in Hong Kong
Under Hong Kong Inland Revenue Ordinance and Companies Ordinance Cap.622 ;
Hong Kong companies must preserve the records, or the accounts and returns, for 7 years after the end of the financial year to which the last entry made or matter recorded in the records, or the accounts and returns, relates.
If the director of a company who fails to take all reasonable steps to secure compliance with subsection (2) commits an offence and is liable to a fine of $300,000.
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