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CPD/CPT Course:
Companies Winding-Up
in Hong Kong

Presented by
Mr. Alan H.H. Cheung,
FCPA, SD(Insolvency), CTA,
Principal of Restructuring Services,
Wing United CPA Limited

Companies Winding-Up in Hong Kong
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Code: EVT000000176 Level: Intermediate
Date: 24 March 2017 (Friday) Language: Cantonese
(Course Materials in English)
Time: 14:30 - 17:45
(Reception starts at 14:00)
Accreditation(s): LSHK 3.0 CPD Points
(LSHK Allocated Number: 20170696)
SFC 3.0 CPT Hours
Venue: Request for Rerun:
Please Contact Us for Details
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Presenter's Profile:
Mr. Alan H.H. Cheung

Mr. Alan H.H. Cheung holds a Bachelor of Commerce degree (major in International Business) from University of Victoria in Canada, a Master of Professional Accounting degree from The Open University of Hong Kong and a Master of Finance in Taxation degree from Jinan University in Guangzhou, China.  Prior to joining Wing United CPA Limited as Principal of Restructuring Services, Alan gained his experience through working at the Corporate Restructuring and Insolvency Department of Kennic L. H. Lui & Co., Tax Services Department of Ernst & Young and the head of the Corporate Restructuring and Insolvency Department of YWC & Partners and Libra CPA Limited.

He specializes in insolvency assignments, such as companies winding-ups and individual voluntary arrangements, as well as Hong Kong tax, in both compliance and advisory.  Alan has more than 15 years of hands-on experience in insolvency matters and more than 3 years of hands-on experience in dealing with the Hong Kong Inland Revenue Department and mainland tax authorities.

Alan is also a member of Hong Kong Institute of Certified Public Accountants (“HKICPA”), The Taxation Institute of Hong Kong, Restructuring and Insolvency Faculty of the HKICPA and INSOL International, an international association of restructuring, insolvency and bankruptcy professionals.  He is also award by the HKICPA the Specialist Designation in Insolvency, in which there are only around 65 accountants awarded out of the 40,000 plus members of the HKICPA.

Course Outline:
The course will cover the followings:

  • Statute governing companies winding up in Hong Kong
    1. The Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap.32) (the "CWUMPO")
  • Modes of winding up
    1. Voluntary winding up
      • Members' Voluntary Liquidation
      • Creditors' Voluntary Liquidation
        1. Creditors Voluntary Liquidation under s.241 of the CWUMPO
        2. Creditors Voluntary Liquidation under s.228A of the CWUMPO
      • Transformation from Members' Voluntary Liquidation to Creditors Voluntary Liquidation
    2. Compulsory winding up
  • Unable to pay debts
  • Winding up of unregistered companies
  • Effect of winding up order
  • Power of the official receiver to act as the Provisional Liquidators
  • Power of Provisional Liquidators
  • Power of Liquidators
  • Custody of company’s property
  • Ordinance related to transaction prior to the winding up of the company
    1. Voidable disposition under s.182 of the CWUMPO
    2. Unfair Preference under s.266 of the CWUMPO
  • Case studies

This course is supported by:  Kornerstone Limited
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