What are the criteria and procedures for applying for exemption from filing the annual return and accounts of an oversea company?
If an oversea company has substantially the general characteristics of a private company and it is not required by the law of the place of its incorporation to publish its accounts or to deliver copies to any person in whose office they may be inspected as of right by members of the public, it may apply to the Registrar of Companies for exemption from filing the annual return and accounts within one month after the end of each of its financial year. The application should be supported by a certificate made by a lawyer or auditor practising or licensed to practise in the place of incorporation of the company, or by an independent solicitor or auditor practising in Hong Kong.
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