ARTICLE
16 December 2025

Enhancing Oversight

KP
KPMG

Contributor

KPMG in China has offices located in 31 cities with over 14,000 partners and staff, in Beijing, Changchun, Changsha, Chengdu, Chongqing, Dalian, Dongguan, Foshan, Fuzhou, Guangzhou, Haikou, Hangzhou, Hefei, Jinan, Nanjing, Nantong, Ningbo, Qingdao, Shanghai, Shenyang, Shenzhen, Suzhou, Taiyuan, Tianjin, Wuhan, Wuxi, Xiamen, Xi’an, Zhengzhou, Hong Kong SAR and Macau SAR. Working collaboratively across all these offices, KPMG China can deploy experienced professionals efficiently, wherever our client is located.

KPMG is a global organisation of independent professional services firms providing Audit, Tax and Advisory services. KPMG is the brand under which the member firms of KPMG International Limited (“KPMG International”) operate and provide professional services. “KPMG” is used to refer to individual member firms within the KPMG organisation or to one or more member firms collectively.

The Stock Exchange of Hong Kong Limited (the "HKEX") published its conclusions on the enhancements to the Corporate Governance Code ("CG Code") and the related Listing Rules in December 2024.
Hong Kong Finance and Banking
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The Stock Exchange of Hong Kong Limited (the "HKEX") published its conclusions on the enhancements to the Corporate Governance Code ("CG Code") and the related Listing Rules in December 2024. These enhancements, particularly the Mandatory Disclosure Requirements ("MDRs"), place an increased emphasis on boards to exercise diligent oversight of RMIC systems, including the need to ensure a structured process is in place for evaluating RMIC systems at least annually.

The enhancements to the MDRs became effective for financial years starting on or after 1 July 2025. Issuers now have a narrow window of opportunity to implement the necessary adjustments and enhancements over their review of the RMIC systems in order to ensure the accuracy and completeness of disclosures as required by the enhanced CG Code.

Download the publication to understand key insights of RMIC systems and how KPMG can assist organisations in reviewing, developing, and maintaining robust and structured RMIC systems.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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