What is the deadline to approve and send financial statements to members in Hong Kong?
For most private companies, the directors must lay the reporting documents at the annual general meeting, or send them to members, within 9 months after the end of the accounting reference period. Public companies have 6 months. The first period and shortened periods have special rules.
Sections 429 to 431 of the Companies Ordinance set the timetable.
- Private company (not a subsidiary of a public company) or company limited by guarantee: 9 months after the end of the accounting reference period.
- Other companies (for example public companies): 6 months after the end of the period.
- First period longer than 12 months: the later of (a) 9 months (or 6 for public) after the first anniversary of incorporation and (b) 3 months after the period end.
- Shortened period: the later of the normal deadline and 3 months after the directors' resolution that shortened it.
The "reporting documents" are the financial statements, the directors' report and the auditor's report. In practice the steps are: finalise the books, audit, directors approve and sign, then send to members or table at the AGM.
Directors who fail to take all reasonable steps to comply with the laying rule commit an offence, and a company that fails to send copies to members faces a level 5 fine for the company and responsible persons.
Plan backwards: if the year end is 31 December, the 9-month limit falls at 30 September, but tax filing dates may come earlier.
Legal basis
- Companies Ordinance (Cap. 622), ss.429-431, 433
Sources
Applies to 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
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