Disclaimer

Descriptions and explanation of legal requirements under the Prevention of Bribery Ordinance (POBO, Cap. 201) and other relevant ordinances / laws in this course are necessarily general and abbreviated for ease of understanding. Users of the course are advised to refer to the original text of the relevant ordinances / laws or seek legal advice on particular issues where necessary. The ICAC and the HKIA will not accept any responsibility, legal or otherwise, for any loss occasioned to any person acting or refraining from action as a result of any material in this course.

Case scenario in this course is hypothetical and is used to illustrate the legal requirements and corruption risks. It does not mean to refer to any particular case or relate to any particular government department, public body or person.

Throughout this course, the male pronoun is used to cover references to both the male and female. No gender preference is intended.

The Chinese translation of the Code of Professional Conduct of the HKIA is for reference only and the English version shall always prevail in case of any inconsistency between the English version and the Chinese translation.

The copyright of this course is jointly owned by the ICAC and the HKIA. While interested parties are welcome to reproduce any part of this course for non-commercial use, acknowledgment of this course is required.