The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) - Workshop 2019

My Offerings


This workshop will provide you the current regulations for group companies in preparing consolidated financial statements and provide an update on The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) regarding the exemption application for preparing consolidated financial statements. It also helps to avoid the financial burden and time for preparing consolidated financial statements.

Key topics covered:

  • Reporting requirement for consolidation under
  • HKFRS 10
  • Companies Ordinance
  • Exemption from requirement to prepare consolidated financial statements
  • Basis for a subsidiary being excluded from consolidation

Trainer profile:

Kamsuo Wong MA, LLM, MBA, FCPA(Aust.)

With three Master degrees under his belt, Kamsuo Wong, a candidate for a Doctorate degree of Education, is highly regarded as a multi-faceted academic backed by over fifteen years of extensive professional experience in accounting. He is a professional accountant in Hong Kong, United Kingdom and Australia and the member of Hong Kong Institute of Certified Public Accountants (CPA), Chartered Institute of Public Finance and Accountancy (CPFA), and CPA Australia (FCPA). He is also the Expert Council Advisor of International Financial Management Association. He is currently the Assistant Professor of Centennial College (an independent College established by University of Hong Kong), Adjunct Lecturer at a number of universities and tertiary education institutions.


  • Recognise the relevant reporting requirement and exemption application for preparing consolidated financial statements under Hong Kong Financial Reporting Standards and Companies Ordinance.
  • Discuss practical application and implementation issues for holding companies to avoid the burden of such preparation.


This workshop is suitable for finance professionals who are involved in external reporting, financial accounting or auditing. Other users of financial information will also find the seminar beneficial.



2 hours

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