Chapter 1

Due Diligence Guidelines –


1. Objective

These due diligence guidelines have been developed as an initiative of Hong Kong sponsors for the purpose of promoting standards in the conduct of due diligence in respect of Hong Kong listings of equity securities1 with a view to maintaining the integrity of the Hong Kong market and, in particular, to assuring the quality of information disclosed in listing documents.

1 In some cases a listing will involve equity interests other than shares, for example a REIT. Where a listing agent is appointed for a listing of units in a REIT, the provisions of Paragraph 17 of the Code of Conduct apply to the listing agent by virtue of footnote 2 to Paragraph 17 of the Code of Conduct.


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.


Table of contents