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In this episode of K Leaders, hosts Francis Chen and Carmen Chi discuss the importance of keeping books and records and the rights of shareholders and directors to inspect them. They outline the legal requirements under two key ordinances: the Companies Ordinance and the Inland Revenue Ordinance. According to the Companies Ordinance, companies must retain all resolutions, meeting minutes, and decisions for a minimum of 10 years from the date of the related meeting or decision. The discussion also emphasizes the significance of understanding these rights for both shareholders and directors in relation to corporate governance.
