{"id":24934,"date":"2026-01-27T06:46:49","date_gmt":"2026-01-27T06:46:49","guid":{"rendered":"https:\/\/www.genacct.com\/different-directors-shareholders\/"},"modified":"2026-06-18T01:37:34","modified_gmt":"2026-06-18T01:37:34","slug":"different-directors-shareholders","status":"publish","type":"post","link":"https:\/\/www.genacct.com\/en\/different-directors-shareholders\/","title":{"rendered":"What is the difference between directors and shareholders? A clear guide to shareholder rights, responsibilities, and tax implications"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24934\" class=\"elementor elementor-24934 elementor-19906\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e9301bf myahref elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9301bf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-338fdeb\" data-id=\"338fdeb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9acfb64 uael-heading-align-left elementor-widget elementor-widget-uael-table-of-contents\" data-id=\"9acfb64\" data-element_type=\"widget\" data-settings=\"{&quot;separator_bottom_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;content_between_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;toc_icon_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;toc_icon_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toc_icon_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_text_align&quot;:&quot;left&quot;,&quot;heading_bottom_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_bottom_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;heading_bottom_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;separator_bottom_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;separator_bottom_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;content_between_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;content_between_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 123456789=\"\" data-widget_type=\"uael-table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"uael-toc-main-wrapper content-show\" data-headings=\"h2\" >\r\n\t\t\t<div class=\"uael-toc-wrapper\">\r\n\t\t\t\t<div class=\"uael-toc-header\">\r\n\t\t\t\t\t<span class=\"uael-toc-heading elementor-inline-editing\" data-elementor-setting-key=\"heading_title\" data-elementor-inline-editing-toolbar=\"basic\" >Table of Contents<\/span>\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-toc-switch\" data-hideshow=\"yes\" data-is-collapsible=\"yes\">\r\n\t\t\t\t\t\t\t<span class=\"uael-icon fa\"><\/span>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-separator-parent\">\r\n\t\t\t\t<div class=\"uael-separator\"><\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<div class=\"uael-toc-toggle-content\">\r\n\t\t\t\t\t<div class=\"uael-toc-content-wrapper\">\r\n\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t<ol data-toc-headings=\"headings\" class=\"uael-toc-list\" data-scroll=\"\" ><\/ol>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"uael-toc-empty-note\">\r\n\t\t\t\t\t<span>Add a header to begin generating the table of contents<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b14381 elementor-widget elementor-widget-text-editor\" data-id=\"8b14381\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When <a href=\"https:\/\/www.genacct.com\/en\/company-registration-procedure\"><span style=\"color: #0000ff;\"><strong>setting up a limited company in Hong Kong<\/strong><\/span><\/a>, it is crucial to clarify the roles of \u201cmanagers\u201d and \u201cowners\u201d. In simple terms:<\/p><ul><li><strong>Director<\/strong> (Director): Responsible for the company\u2019s day-to-day operations and decision-making; part of the management team that \u201cputs in the work\u201d.<\/li><li><strong>Shareholder<\/strong> (Shareholder): Provides capital in exchange for equity; an investor who \u201cputs in the money\u201d.<\/li><\/ul><p>The core difference between directors and shareholders lies in their powers and responsibilities: shareholders are the owners of the company and are primarily responsible for paying up share capital; directors are the company\u2019s management agents and bear heavier legal responsibilities, such as ensuring the company files its Annual Return and pays tax assessments on time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b860b35 elementor-widget elementor-widget-heading\" data-id=\"b860b35\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a company shareholder (Shareholder)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e06365 elementor-widget elementor-widget-image\" data-id=\"5e06365\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"687\" height=\"1024\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4\u7a2e\u6301\u6709\u516c\u53f8\u80a1\u4efd\u9014\u5f91-687x1024.webp\" class=\"attachment-large size-large wp-image-24936\" alt=\"What is a company shareholder? 4 ways to hold company shares: founder subscription, share transfer, share allotment, and legal inheritance procedures.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4\u7a2e\u6301\u6709\u516c\u53f8\u80a1\u4efd\u9014\u5f91-687x1024.webp 687w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4\u7a2e\u6301\u6709\u516c\u53f8\u80a1\u4efd\u9014\u5f91-201x300.webp 201w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4\u7a2e\u6301\u6709\u516c\u53f8\u80a1\u4efd\u9014\u5f91-768x1145.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4\u7a2e\u6301\u6709\u516c\u53f8\u80a1\u4efd\u9014\u5f91.webp 1024w\" sizes=\"(max-width: 687px) 100vw, 687px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af77737 elementor-widget elementor-widget-text-editor\" data-id=\"af77737\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A <strong>company shareholder<\/strong> is an individual who holds equity in a limited company, and may be a person (natural person) or a company (corporate body). Shareholders may hold shares through the following four routes:<\/p><ol><li><strong>Founding member<\/strong>: Subscribes for shares when registering the company.<\/li><li><strong>Share transfer<\/strong>: Purchases shares from an existing shareholder.<\/li><li><strong>Share allotment<\/strong>: Subscribes for newly issued shares of the company.<\/li><li><strong>Inheritance<\/strong>: Inherits shares in an estate through legal procedures.<\/li><\/ol><p>Further Reading:<a href=\"https:\/\/www.genacct.com\/en\/share-transfer\/\"><strong>[Company Transfer] Changes in shareholding (<\/strong><strong>adding\/removing shareholders)<\/strong><strong>: share transfer procedures, methods, required documents, and fees<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da66ce5 elementor-widget elementor-widget-heading\" data-id=\"da66ce5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Director vs Shareholder: Comparison of 4 core differences<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9a30bc elementor-widget elementor-widget-text-editor\" data-id=\"a9a30bc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<!DOCTYPE html><html lang=\"en\"><head><meta charset=\"UTF-8\" \/><title>Director vs Shareholder: 4 Core Differences<\/title><style>body {\n\u00a0 \u00a0 \u00a0 font-family: \"Microsoft YaHei\", \"PingFang TC\", sans-serif;\n\u00a0 \u00a0 \u00a0 background-color: #f9f9f9;\n\u00a0 \u00a0 \u00a0 margin: 20px;\n\u00a0 \u00a0 \u00a0 line-height: 1.5;\n\u00a0 \u00a0 }\n\u00a0 \u00a0 table {\n\u00a0 \u00a0 \u00a0 width: 100%;\n\u00a0 \u00a0 \u00a0 border-collapse: collapse;\n\u00a0 \u00a0 \u00a0 box-shadow: 0 2px 6px rgba(0,0,0,0.08);\n\u00a0 \u00a0 \u00a0 margin-bottom: 20px;\n\u00a0 \u00a0 }\n\u00a0 \u00a0 th {\n\u00a0 \u00a0 \u00a0 background-color: #e6f2ff; \/* \u6dfa\u85cd\u8272\u6a19\u984c *\/\n\u00a0 \u00a0 \u00a0 color: #333;\n\u00a0 \u00a0 \u00a0 padding: 14px 12px;\n\u00a0 \u00a0 \u00a0 text-align: left; \/* \u2190 \u6539\u70ba\u5de6\u5c0d\u9f4a\uff08\u60a8\u4e5f\u53ef\u6539\u56de center\uff09 *\/\n\u00a0 \u00a0 \u00a0 font-weight: 600;\n\u00a0 \u00a0 \u00a0 border: 1px solid #ccc;\n\u00a0 \u00a0 }\n\u00a0 \u00a0 td {\n\u00a0 \u00a0 \u00a0 padding: 14px 12px;\n\u00a0 \u00a0 \u00a0 border: 1px solid #ddd;\n\u00a0 \u00a0 \u00a0 vertical-align: top;\n\u00a0 \u00a0 \u00a0 text-align: left; \/* \u78ba\u4fdd\u6240\u6709\u5167\u5bb9\u5de6\u5c0d\u9f4a *\/\n\u00a0 \u00a0 }\n\u00a0 \u00a0 tbody tr:nth-child(odd) td {\n\u00a0 \u00a0 \u00a0 background-color: #ffffff;\n\u00a0 \u00a0 }\n\u00a0 \u00a0 tbody tr:nth-child(even) td {\n\u00a0 \u00a0 \u00a0 background-color: #fafafa;\n\u00a0 \u00a0 }\n\u00a0 \u00a0 \/* \u95dc\u9375\uff1a\u8b93 h3 \u5167\u6587\u5b57\u4e5f\u5de6\u5c0d\u9f4a *\/\n\u00a0 \u00a0 td h3 {\n\u00a0 \u00a0 \u00a0 margin: 0;\n\u00a0 \u00a0 \u00a0 font-size: 1em;\n\u00a0 \u00a0 \u00a0 font-weight: bold;\n\u00a0 \u00a0 \u00a0 color: #000000;\n\u00a0 \u00a0 \u00a0 text-align: left; \/* \u5f37\u5236\u5de6\u5c0d\u9f4a *\/\n\u00a0 \u00a0 }\n\u00a0 \u00a0 \/* \u5982\u679c\u60a8\u60f3\u8b93 span \u4e5f\u660e\u78ba\u5de6\u5c0d\u9f4a\uff08\u96d6\u975e\u5fc5\u8981\uff09 *\/\n\u00a0 \u00a0 td h3 span {\n\u00a0 \u00a0 \u00a0 display: block;\n\u00a0 \u00a0 }\n\u00a0 \u00a0 @media (max-width: 600px) {\n\u00a0 \u00a0 \u00a0 th, td {\n\u00a0 \u00a0 \u00a0 \u00a0 padding: 10px 8px;\n\u00a0 \u00a0 \u00a0 \u00a0 font-size: 14px;\n\u00a0 \u00a0 \u00a0 }\n\u00a0 \u00a0 }\n<\/style><\/head><body><table><thead><tr><th>Comparison Criteria<\/th><th>Company Shareholder<\/th><th>Company Director<\/th><\/tr><\/thead><tbody><tr><td><h3><span style=\"color: #000000;\">Core Role<\/span><\/h3><\/td><td>Owners and investors of the company<\/td><td>Managers and decision-makers of the company<\/td><\/tr><tr><td><h3><span style=\"color: #000000;\">Main Powers<\/span><\/h3><\/td><td>Vote on major resolutions, receive dividends<\/td><td>Daily operations, sign contracts, manage employees<\/td><\/tr><tr><td><h3><span style=\"color: #000000;\">Legal Liability<\/span><\/h3><\/td><td>Limited to the amount of capital contributed (Limited Liability)<\/td><td>Bear statutory liability for operational negligence or breach of duties<\/td><\/tr><tr><td><h3><span style=\"color: #000000;\">Taxation and Returns<\/span><\/h3><\/td><td>Receive dividends (usually not subject to Salaries Tax)<\/td><td>Receive remuneration, required to file <B>Salaries Tax Return<\/B><\/td><\/tr><\/tbody><\/table><\/body><\/html>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbb001a elementor-widget elementor-widget-text-editor\" data-id=\"dbb001a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/limited-company-director\/\"><strong>[Company Directors] What are the responsibilities and duties of Hong Kong company directors?<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ecf744 elementor-widget elementor-widget-heading\" data-id=\"3ecf744\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Shareholders\u2019 legal liability and \u201cpiercing the corporate veil\u201d<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39c24ef elementor-widget elementor-widget-text-editor\" data-id=\"39c24ef\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In general, shareholders who do not participate in operations are not liable for the company\u2019s debts. However, in the following special circumstances, the court may apply **\u201cpiercing the corporate veil\u201d (<a href=\"https:\/\/en.wikipedia.org\/wiki\/Piercing_the_corporate_veil\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><strong>Piercing the Corporate Veil<\/strong><\/span><\/a>)** to pursue shareholders\u2019 personal liability:<\/p><ul><li>Committing fraud in the company\u2019s name.<\/li><li>Using the company as a tool to evade legal liability or engage in misconduct.<\/li><li>For example, if a shareholder breaches a non-compete agreement and competes with the former company through a newly established company, the court may regard the company as a cover for that shareholder.<\/li><\/ul><p>In addition, company shareholders must comply with the provisions and detailed rules in the Articles of Association and act in accordance with the Articles and relevant regulations, such as company name changes, share transfer procedures, and the <a href=\"https:\/\/www.genacct.com\/en\/company-closure\"><span style=\"color: #0000ff;\"><strong>company closure process<\/strong><\/span><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a04b40 elementor-widget elementor-widget-heading\" data-id=\"7a04b40\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example of piercing the corporate veil<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e440ce8 elementor-widget elementor-widget-image\" data-id=\"e440ce8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"1200\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4.webp\" class=\"attachment-full size-full wp-image-24935\" alt=\"Example of piercing the corporate veil: illustration showing a shareholder breaching a non-compete agreement and using a new company as a cover, with the court pursuing personal liability.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4.webp 1200w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4-300x300.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4-1024x1024.webp 1024w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4-150x150.webp 150w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/4-768x768.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ede34e elementor-widget elementor-widget-text-editor\" data-id=\"8ede34e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For example, three people set up a limited company and signed a shareholder cooperation agreement. The terms state that after a shareholder exits, they must not engage in the relevant industry within three years, and must not approach the former company\u2019s clients or compete with the former company.<\/p><p>However, the exiting shareholder sets up another new company in the same industry within three years and becomes a competitor of the former company. Does this breach the shareholder cooperation agreement?<\/p><p>Given the separate legal personality of a limited company, this is competition between companies, not competition between the exiting shareholder (as an individual) and the former company.<\/p><p>However, the court may consider that the new company is using the separate legal personality of a limited company as a \u201ccover\u201d to commit fraud or misconduct. Since the exiting shareholder controls and owns the new company, this may be regarded as a breach of the previously signed shareholder cooperation agreement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98e58ff elementor-widget elementor-widget-heading\" data-id=\"98e58ff\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Eligibility requirements for Hong Kong company shareholders<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e0d4f0 elementor-widget elementor-widget-image\" data-id=\"9e0d4f0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u8cc7\u683c4\u5927\u8981\u9ede.webp\" class=\"attachment-full size-full wp-image-24937\" alt=\"Eligibility requirements for Hong Kong company shareholders: 4 key requirements\u2014age restrictions, proof of source of funds, industry experience, and sanctions-list due diligence.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u8cc7\u683c4\u5927\u8981\u9ede.webp 1024w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u8cc7\u683c4\u5927\u8981\u9ede-300x300.webp 300w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u8cc7\u683c4\u5927\u8981\u9ede-150x150.webp 150w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u8cc7\u683c4\u5927\u8981\u9ede-768x768.webp 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc1a281 elementor-widget elementor-widget-text-editor\" data-id=\"dc1a281\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Unlike company directors, shareholders of a Hong Kong limited company generally have no specific requirements. Although there are no statutory eligibility restrictions, SMEs typically need to open a business bank account and meet <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/kyc-cdd-difference-bank-account-hk\/\"><strong>due diligence<\/strong><\/a><\/span> requirements, so the following four points should be noted:<\/p><p><strong>Age:<\/strong> Persons aged 18 or below may be subject to more stringent due diligence requirements.<\/p><p><strong>Source of funds:<\/strong> Start-up capital, e.g., employment income.<\/p><p><strong>Industry experience:<\/strong> If the nature of the company\u2019s business is unrelated to past work experience, reasons for the career change must be provided.<\/p><p><strong>Sanctioned persons:<\/strong> If a shareholder is a sanctioned person, the application to open a company bank account is likely to be rejected.<\/p><p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/open-company-bank-account\/\"><span style=\"color: #0000ff;\"><strong>Opening a company bank account<\/strong><\/span><\/a> | <a href=\"https:\/\/www.genacct.com\/en\/bank-account-frozen\/\"><span style=\"color: #0000ff;\"><strong>Bank account freeze<\/strong><\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4af1af elementor-widget elementor-widget-heading\" data-id=\"b4af1af\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rights and interests of Hong Kong company shareholders<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c172f1a elementor-widget elementor-widget-image\" data-id=\"c172f1a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"920\" height=\"1024\" src=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u6b0a\u76ca_FIN-920x1024.webp\" class=\"attachment-large size-large wp-image-24938\" alt=\"Checklist of 6 key rights of Hong Kong company shareholders: including the AGM, voting rights, the right to inspect accounts, and receiving dividends.\" srcset=\"https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u6b0a\u76ca_FIN-920x1024.webp 920w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u6b0a\u76ca_FIN-269x300.webp 269w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u6b0a\u76ca_FIN-768x855.webp 768w, https:\/\/www.genacct.com\/wp-content\/uploads\/2025\/03\/\u9999\u6e2f\u516c\u53f8\u80a1\u6771\u6b0a\u76ca_FIN.webp 960w\" sizes=\"(max-width: 920px) 100vw, 920px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4483af6 elementor-widget elementor-widget-text-editor\" data-id=\"4483af6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Shareholder rights in Hong Kong are protected under the Companies Ordinance (Cap. 622), which clearly sets out shareholders\u2019 rights. The Articles of Association also specify the company\u2019s governance rules. The six key rights are as follows:<\/p><ol><li><strong>Annual General Meeting (AGM):<\/strong> Shareholders may attend general meetings and raise questions.<\/li><li><strong>Voting rights:<\/strong> Shareholders may vote on major company resolutions.<\/li><li><strong>Right to inspect company accounts:<\/strong> Shareholders may review the company\u2019s financial statements.<\/li><li><strong>Right to inspect company records:<\/strong> Shareholders may inspect meeting minutes and the register of directors.<\/li><li><strong>Dividends:<\/strong> Shareholders may receive profit returns through dividend distributions.<\/li><li><strong style=\"font-size: 16px;\">Right to distribution of remaining assets:<\/strong> <span style=\"font-size: 16px;\">If the company is wound up, shareholders share in the distribution of remaining assets.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6014e26 elementor-widget elementor-widget-heading\" data-id=\"6014e26\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Shareholder rights and tax notices: Who handles the tax assessments?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-665dc6f elementor-widget elementor-widget-text-editor\" data-id=\"665dc6f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Although shareholders have the right to inspect accounts and receive dividends, tax compliance responsibilities mainly fall on directors:<\/p><ul><li><strong>Profits Tax assessment<\/strong>: Directors must ensure the company files its tax return on time; otherwise, the company may face prosecution or penalties.<\/li><li><strong>Employer\u2019s Return:<\/strong> Directors must <span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/www.genacct.com\/en\/employers-return\/\">file employees\u2019 tax returns<\/a><\/strong><\/span> every April, otherwise they may be liable for late filing.<\/li><li><a href=\"https:\/\/www.genacct.com\/en\/demand-note-for-individuals\/\"><span style=\"color: #0000ff;\"><strong>Salaries Tax assessment<\/strong><\/span><\/a>: If a shareholder also serves as a director and receives a salary, that salary must be reported in the individual\u2019s <strong>Salaries Tax assessment<\/strong> and paid to the Inland Revenue Department on time.<\/li><li><strong>Dividend entitlement<\/strong>: Shareholders withdraw profits through dividends. In Hong Kong, a company must meet certain conditions (e.g., having distributable profits) before paying dividends.<\/li><\/ul><p>Further reading: <a href=\"https:\/\/www.genacct.com\/en\/dividend\/\">[Hong Kong Company Dividends] Do you need to pay tax on dividends? 4 key conditions for dividend distributions!<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-272b5a1 elementor-widget elementor-widget-heading\" data-id=\"272b5a1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4812cd uael-faq-box-layout-yes align-at-left elementor-widget elementor-widget-uael-faq\" data-id=\"f4812cd\" data-element_type=\"widget\" data-widget_type=\"uael-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\t<div id='uael-faq-wrapper-256' class=\"uael-faq-wrapper\">\r\n\t\t\t\t<div class=\"uael-faq-container uael-faq-layout-accordion\" data-layout=\"accordion\" >\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-54d4e51\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-54d4e51 uael-question-span\" tabindex=\"0\" id=\"uael-faq-1\">Can a shareholder also be a director?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Yes. In Hong Kong SMEs, one-person companies or two-person partnerships are very common. Founders are often both shareholders (providing capital) and directors (running the business).<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-ba032df\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-ba032df uael-question-span\" tabindex=\"0\" id=\"uael-faq-2\">Why do large corporations separate directors and shareholders?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Mainly to <strong>avoid concentration of power<\/strong> and improve decision-making transparency, ensuring a balance of interests between professional managers (directors) and investors (shareholders).<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-1ba5d8b\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-1ba5d8b uael-question-span\" tabindex=\"0\" id=\"uael-faq-3\">What records do shareholders have the right to inspect?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Shareholders have the right to inspect AGM minutes, the register of directors, the Articles of Association, and financial statements.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-c81364f\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-c81364f uael-question-span\" tabindex=\"0\" id=\"uael-faq-4\">Are shareholders company employees?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>No, unless the shareholder is involved in the company\u2019s business operations; otherwise, they are not employees.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-996648d\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-996648d uael-question-span\" tabindex=\"0\" id=\"uael-faq-5\">Do shareholders have the right to directly participate in the company\u2019s day-to-day operations and management?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Shareholders do not have direct management authority, but they may vote on major matters at general meetings and propose the appointment or removal of directors.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"uael-accordion-c6861a8\" class=\"uael-faq-accordion\" role=\"tablist\">\r\n\t\t\t\t\t\t\t\t<div class= \"uael-accordion-title\" aria-expanded=\"false\" role=\"tab\">\r\n\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon uael-accordion-icon-left\">\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t\t<span class=\"uael-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-angle-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M177 159.7l136 136c9.4 9.4 9.4 24.6 0 33.9l-22.6 22.6c-9.4 9.4-24.6 9.4-33.9 0L160 255.9l-96.4 96.4c-9.4 9.4-24.6 9.4-33.9 0L7 329.7c-9.4-9.4-9.4-24.6 0-33.9l136-136c9.4-9.5 24.6-9.5 34-.1z\"><\/path><\/svg><\/span>\r\n\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t\t<h3 class=\"uael-question-c6861a8 uael-question-span\" tabindex=\"0\" id=\"uael-faq-6\">What is the difference between shareholders\u2019 and directors\u2019 rights to participate in meetings?<\/h3>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<div class=\"uael-accordion-content\" role=\"tabpanel\">\r\n\t\t\t\t\t\t\t\t\t<span>\r\n\t\t\t\t\t\t\t\t\t<span><p>Directors participate in board meetings to decide day-to-day matters, while shareholders generally vote on major resolutions at general meetings.<\/p><\/span>\t\t\t\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-321f680 elementor-widget elementor-widget-html\" data-id=\"321f680\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe width=\"560\" height=\"420\" src=\"https:\/\/www.youtube.com\/embed\/VA3LcHJuT88?si=qhMfJRQ6d_MWIEz6\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen=\"\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27cc1db elementor-widget elementor-widget-heading\" data-id=\"27cc1db\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c68b543 elementor-widget elementor-widget-text-editor\" data-id=\"c68b543\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The main difference between directors and shareholders lies in duties and rights. Shareholders are the company\u2019s investors, primarily responsible for providing capital and holding shares, becoming shareholders through subscription, transfer, or inheritance of shares; directors are responsible for the company\u2019s day-to-day management and operations and bear legal responsibilities. Generally, in SMEs, the roles of director and shareholder often overlap, while in large corporations they are usually held by different individuals.<\/p><p>Shareholders\u2019 legal liability is usually limited. Only where fraud or misconduct is involved may the court exercise its power to \u201cpierce the corporate veil\u201d and pursue shareholders\u2019 personal liability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3d2068 elementor-widget elementor-widget-text-editor\" data-id=\"d3d2068\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Clarifying the company structure is the first step to successful entrepreneurship. <strong>General Accounting<\/strong> has over 20 years of experience and holds a Trust or Company Service Provider licence (TC002940).<\/p><p>Whether you need advice on <strong>Salaries Tax assessments<\/strong> or assistance with director\/shareholder changes, we can provide professional support.<\/p><p><strong>Contact us now for a free initial consultation!<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1699325 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"1699325\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Enquire now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb8768b elementor-widget elementor-widget-text-editor\" data-id=\"bb8768b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Further reading:<\/p><p><a href=\"https:\/\/www.genacct.com\/en\/register-hk-company\/\"><strong>[Register a Hong Kong Company] Beware of 5<\/strong><strong> major pitfalls! <\/strong><strong>How to choose a one-stop Hong Kong company registration service provider<\/strong><\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/company-formation-condition\/\"><strong>[Requirements to Start a Company] Can non-Hong Kong residents start a company? <\/strong><strong>A detailed list of 8<\/strong><strong> key requirements for setting up a limited company and 5<\/strong><strong> key requirements for an unlimited company<\/strong><\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/change-company-name\/\"><strong>[Company Name Change] Unlimited\/ <\/strong><strong>Limited company name change (<\/strong><strong>change business name)<\/strong><strong>: What can you do? Key points and procedures for changing a company name<\/strong><\/a><\/p><p><a href=\"https:\/\/www.genacct.com\/en\/apec\/\"><strong>[APEC<\/strong><strong> Card] How to apply for the APEC Business Travel Card? <\/strong><strong>A must-have for business trips: ATBC <\/strong><strong>Card\u20145 <\/strong><strong>key benefits!<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a854159 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a854159\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7635654\" data-id=\"7635654\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-960f4ca uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"960f4ca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Questions about \u201cDifferences between shareholders and directors\u201d<br \/>General Accounting offers free consultations<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a980c elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"b1a980c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-792986d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"792986d\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"24934\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"792986d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"What is the difference between directors and shareholders? A clear guide to shareholder rights, responsibilities, and tax implications\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"24934\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCustomer Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_65a0d99 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_65a0d99\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tCompany Name (if any)\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_65a0d99]\" id=\"form-field-field_65a0d99\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-field_1d1b960 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1d1b960\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tTitle\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  elementor-subgroup-inline\"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Mr. \/ Mrs \/ Miss\" id=\"form-field-field_1d1b960-0\" name=\"form_fields[field_1d1b960]\"> <label for=\"form-field-field_1d1b960-0\">Mr. \/ Mrs \/ Miss<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_4305727 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_4305727\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tContact Number\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_4305727]\" id=\"form-field-field_4305727\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_d97814d elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_d97814d\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tInquiries\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_d97814d]\" id=\"form-field-field_d97814d\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Differences between shareholders and directors\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send Immediately<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7993b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7993b56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dad63ce\" data-id=\"dad63ce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c71d35 uae-toc-hide-heading elementor-widget elementor-widget-text-editor\" data-id=\"4c71d35\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Would you like to learn about General Accounting\u2019s professional services?<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b2b43c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b2b43c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-43dfb4b\" data-id=\"43dfb4b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0f1682 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"a0f1682\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u8a3b\u518a\u6613\u958b\u516c\u53f8\u6d41\u7a0b-\u516c\u53f8\u79d8\u66f8.webp);\" role=\"img\" aria-label=\"Easy Company Formation Process - Company Secretary\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\">\n\t\t\t\t\t\tCompany Secretarial Service\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-040854d\" data-id=\"040854d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e8100e elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"3e8100e\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u96e2\u5cb8\u516c\u53f8\u597d\u8655-\u958b\u516c\u53f8-1024x683.webp);\" role=\"img\" aria-label=\"Start a Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/set-up-limited-company\/\">\n\t\t\t\t\t\tStart a Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-eee579a\" data-id=\"eee579a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f67e2e4 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"f67e2e4\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.genacct.com\/wp-content\/uploads\/2023\/08\/\u73fe\u6210\u516c\u53f8\u670d\u52d9\u5716_\u539f\u5716-e1692346413948.webp);\" role=\"img\" aria-label=\"Shell Company - Ready-made Company\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.genacct.com\/en\/buy-existing-company\/\">\n\t\t\t\t\t\tReady-Made Company\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bcf8aef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcf8aef\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ae64a4a\" data-id=\"ae64a4a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b45be74 uae-toc-hide-heading elementor-widget elementor-widget-heading\" data-id=\"b45be74\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions about \u201cCompany shareholder rights\u201d<br \/>General Accounting offers free consultations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b4d9c6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2b4d9c6\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:85225819231\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M497.39 361.8l-112-48a24 24 0 0 0-28 6.9l-49.6 60.6A370.66 370.66 0 0 1 130.6 204.11l60.6-49.6a23.94 23.94 0 0 0 6.9-28l-48-112A24.16 24.16 0 0 0 122.6.61l-104 24A24 24 0 0 0 0 48c0 256.5 207.9 464 464 464a24 24 0 0 0 23.4-18.6l24-104a24.29 24.29 0 0 0-14.01-27.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Phone: (852) 2581 9231<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">WhatsApp: (852) 6818 3861<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:%20cs@genacct.com\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: cs@genacct.com<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8a8da4 elementor-align-left elementor-mobile-align-justify elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"b8a8da4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/85268183861?text=Hi,%20General%20Accounting.\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0c654a elementor-align-left elementor-widget__width-initial elementor-mobile-align-justify elementor-widget-tablet__width-inherit elementor-widget-mobile__width-initial elementor-widget elementor-widget-button\" data-id=\"c0c654a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.genacct.com\/en\/company-secretary\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Company Secretary<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Table of Contents Add a header to begin generating the table of contents When setting up a limited company in Hong Kong, it is crucial to clarify the roles of \u201cmanagers\u201d and \u201cowners\u201d. In simple terms: Director (Director): Responsible for the company\u2019s day-to-day operations and decision-making; part of the management team that \u201cputs in the [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":24547,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[140],"tags":[151,152,143],"class_list":["post-24934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-incorporation","tag-company-secretary","tag-entrepreneurship-guide","tag-start-a-company"],"_links":{"self":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/comments?post=24934"}],"version-history":[{"count":7,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24934\/revisions"}],"predecessor-version":[{"id":26475,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/posts\/24934\/revisions\/26475"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media\/24547"}],"wp:attachment":[{"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/media?parent=24934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/categories?post=24934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genacct.com\/en\/wp-json\/wp\/v2\/tags?post=24934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}