Chapter 9

Due Diligence Guidelines –

Interviews of Major Business Stakeholders

7. Irregularities During Interviews

7.1 Standard

In conducting interviews, the sponsor should … (v) identify any irregularities noted during the interview (e.g. [the] interview not taking place at the registered or business address of the person or entity selected for interview, reluctance on the part of the interviewee to cooperate) and ensure any irregularities are adequately explained and resolved. [Paragraph 17.6(f)(v) of the Code of Conduct]

7.2 Recommended Steps

7.2.1 In conducting interviews and assessing their results, the sponsor should be alert for information which is inconsistent in a material respect with other information (particularly, but not limited to, financial information) regarding the listing applicant which has been provided to the sponsor which may indicate that the information formerly provided is unreliable.

7.2.2 The sponsor should make appropriate enquiries to clarify any such apparent inconsistencies.


HKCFEF Limited and the contributing law firms, accountants and sponsors are not offering these due diligence guidelines as legal, financial or professional advice or services and they should not be relied upon as such. These due diligence guidelines should not be used as a sole basis for any decision, action or inaction and are not meant to serve as a substitute for the advice of qualified professionals. See here for the full terms and conditions.

Sponsor Interviews for Listing Document

Irregularities During Interviews

Inconsistent Information in Material Respect from Sponsor Interviews

Irregularities During Interviews of Major Business Stakeholders

Paragraph 17.6(f)(v) of the Code of Conduct

Inconsistencies in Due Diligence Interviews

Table of contents