Which statutory registers and records must a Hong Kong company keep?

Core registers and records

• Register of members (shareholders), including records of former members, which must be kept for at least 10 years after the person ceased to be a member.
• Register of directors and register of company secretaries, which may be kept separately from other records.
• Significant controllers register (not filed with the Registry).
• Records of resolutions and meetings of members, and written records of decisions by a single member, kept for at least 10 years.
• Accounting records and financial statements, which are separate legal duties.

Where to keep them At the registered office or another prescribed place in Hong Kong. A branch register may be kept outside Hong Kong if the articles permit, and the company must tell the Registrar of the address within 15 days.

Inspection Records must be available for people entitled to inspect them, with at least two hours of access per business day. The standard fee for non-member requests is HK$50; the company may charge less but not more.

Good practice Keep the minute book, share certificates, the articles, the certificate of incorporation and business registration certificate together. A new company secretary will need them.