Form NIN3 Notice of Delivery of Interim Report by Inspector Hong Kong
Learn how to correctly file Form NIN3 for the Notice of Delivery of an Interim Report by an Inspector with the Hong Kong Companies Registry.
NIN3 at a glance
- Official title
- Notice of Delivery of Interim Report by Inspector
- Issued by
- Companies Registry
We link the issuing authority's own index rather than hosting a copy, because the form is revised there and an out-of-date copy is worse than none.
Form NIN3 Notice of Delivery of Interim Report by Inspector Hong Kong
Form NIN3 notifies the Companies Registry when an inspector appointed under the Companies Ordinance (Cap. 622) delivers an interim report. This filing is prescribed under section 662 of Cap. 622. It formally informs the Registrar that a report has been submitted before the investigation concludes. Complete and deliver the form according to all statutory requirements.
Purpose of Form NIN3 in a Court-Ordered Investigation
A court-appointed inspector may be required to produce an interim report before the final report is complete. Form NIN3 is the mechanism for notifying the Companies Registry that this interim report has been delivered. This keeps the Registrar informed of the investigation's progress and places the interim findings on the public record.
The court appoints the inspector under section 662 of Cap. 622, often on an application by the Financial Secretary, the Registrar, or a company member. Investigations typically concern suspected fraud, misconduct, or oppression of minority shareholders. The interim report allows the court and relevant parties to act on urgent findings without waiting for the final report.
NIN3 Filing Requirements Hong Kong
The Companies Ordinance and the Companies Registry's specified forms index set out the filing requirements for Form NIN3. The inspector must complete and deliver the form within the time prescribed by the court order. If no time is specified, the deadline is 14 days after the interim report is delivered to the court.
The form requires these particulars: - The company's name under investigation - The case reference number from the court order appointing the inspector - The inspector's name and address - The date the interim report was delivered to the court - A certified true copy of the interim report (unless the Registrar directs otherwise)
The inspector must sign the form. If the inspector is a firm, a partner or director authorised to bind the firm must sign. The prescribed fee must accompany the form: HK$295 for paper filing or HK$265 for electronic filing through the e-Services portal.
Interim Report by Inspector Companies Registry
An inspector's interim report sets out findings on specific matters in the court order. Unlike the final report, which covers the entire investigation, the interim report addresses issues requiring immediate attention. It may include findings of fact on suspected breaches of the Companies Ordinance, recommendations for remedial action by the company or its officers, evidence supporting an application to the court for further orders, and information relevant to criminal proceedings.
The inspector must deliver a certified true copy of the interim report to the Companies Registry with Form NIN3. The Registrar then places the report on the company's public record, available for inspection by any person. The company, its members, and its creditors may access the report, subject to any court-imposed restrictions.
Hong Kong Inspector Interim Report Deadline
The court order appointing the inspector governs the deadline for delivering Form NIN3 and the interim report. The court may set a date for delivering the interim report to the court; the inspector must then deliver Form NIN3 to the Registrar within 14 days of that date. If the court order sets no deadline, the inspector must deliver the interim report to the court within a time the Registrar may direct, and Form NIN3 must follow within 14 days of that delivery.
Failing to deliver Form NIN3 within the prescribed time breaches the inspector's statutory duty under Cap. 622. The Registrar may take enforcement action, including applying to the court for an order compelling compliance. The inspector may also be liable to a fine if convicted of an offence under the Ordinance.
Delivery Method and Filing Channels
Inspectors can deliver Form NIN3 by paper filing or electronically via the e-Services portal. The e-Services portal is preferred for faster processing and immediate confirmation. Paper filing requires submission in person or by post to the Companies Registry's office at Queensway, Hong Kong.
For electronic filing, the inspector must upload a scanned signed form and a certified true copy of the interim report in PDF format. The system generates an acknowledgement of receipt, which the inspector should retain as proof. Paper filers receive a stamped copy of the form as acknowledgement.
Relationship with Other Forms and Procedures
Form NIN3 is part of a series of forms used in the inspector appointment process. Form NIN1 appoints the inspector, and Form NIN2 delivers the final report. The interim report procedure under Form NIN3 sits between these two stages. An inspector may deliver multiple interim reports during an investigation, each requiring a separate Form NIN3.
The appointment continues until the final report is delivered using Form NIN2, or until the court discharges the appointment. An interim report does not terminate the investigation; it is a progress update. The inspector remains subject to the court order and must continue the investigation until its scope is exhausted.
Practical Considerations for Inspectors
Inspectors must ensure the interim report is a certified true copy of the document delivered to the court. The certification must be made by the inspector or, if the inspector is a firm, by an authorised officer. The report should be paginated and indexed for ease of reference.
Consider whether any part of the interim report contains confidential information unsuitable for the public record. The court may order redactions before delivery to the Registrar. Seek directions from the court if there is any doubt about the report's contents.
Consequences of Non-Compliance
If an inspector fails to deliver Form NIN3 within the prescribed time, the Registrar may issue a notice requiring compliance within a specified period. Continued non-compliance may lead the Registrar to apply to the court for an order directing compliance. The court may also order the inspector to pay the application's costs.
In serious cases, the court may discharge the inspector and appoint a replacement. The inspector may also be liable to a fine of up to HK$50,000 for each offence under section 662 of Cap. 622. The Registrar may report the matter to the relevant professional body if the inspector is a solicitor, accountant, or other regulated professional.
Summary of Key Points
- Form NIN3 notifies the Companies Registry of an interim report delivered by an inspector appointed under Cap. 622.
- The form must be delivered within 14 days of the interim report being delivered to the court.
- A certified true copy of the interim report must accompany the form.
- Filing can be done electronically through the e-Services portal or by paper.
- Failure to comply may result in enforcement action by the Registrar or the court.
- The inspector remains subject to the court order until the final report is delivered using Form NIN2.
How to fill out Form NIN3
Page one of the official form. Every field named below appears on it in the same order.
1 公司名称 Company Name
Enter the full legal name of the company under investigation, exactly as it appears on the Certificate of Incorporation. If the name is in Chinese, use traditional characters.
2 向财政司司长交付有关调查上述公司事务的中期报告的日期 / Date of Delivery of the Interim Report ... to the Financial Secretary
Enter the actual date on which the inspector delivered the interim report to the Financial Secretary. This must match the delivery date recorded elsewhere. Use the format DD/MM/YYYY. The field has separate boxes for day, month and year; fill all three.
商业登记号码 Business Registration Number
Provide the first 8 digits of the Business Registration Certificate number issued by the Inland Revenue Department. Do not include the hyphen or the digits after it. For companies incorporated or registered on or after 27 December 2023, the same number appears on the Certificate of Incorporation or Certificate of Registration (Non-Hong Kong Company) or Certificate of Re-domiciliation.
5 签署 Signed : 姓名 Name : 日期 Date : 审查员 Inspector
This section has three parts: - 签署 (Signed): The inspector must sign here. The form will be rejected if unsigned. - 姓名 (Name): Print the inspector’s full name. - 日期 (Date): Enter the date of signing in DD/MM/YYYY format.
Only the appointed inspector (under section 840 or 841 of the Companies Ordinance) may sign. No one else.
提交人资料 Presentor’s Reference
- 姓名／名称 (Name): Name of the person or firm submitting the form.
- 地址 (Address): Full correspondence address.
- 电话 (Tel): Contact phone number.
- 传真 (Fax): Fax number (if any).
- 电邮 (Email): Email address (if any).
- 档号 (Reference): Your internal reference number (if any).
This section is for logistics only. Unless a specific issue needs the Registrar’s attention, no covering letter is required.
请勿填写本栏 For Official Use
This box is reserved for the Companies Registry. Do not write anything in it.
Common errors to avoid
- Dates that must match: The date in box 2 is the delivery date to the Financial Secretary. The signature date in box 5 is the date you sign the form. Both must be correct and consistent with your records.
- Business registration number: Only the first 8 digits; omit the hyphen and trailing digits. If your company was incorporated before 2023, the number on the Certificate of Incorporation is not the business registration number - you still get the BR number from the Business Registration Certificate.
- Handwriting: The form must be typed or printed legibly. Handwritten forms may be rejected.
- Signature: The form must be signed by the inspector personally. No agent or company officer can sign for them.
Download the current form — always file the version on the issuing authority's site, not a copy.
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