什么是香港重要控制人登记册（SCR）？

香港重要控制人登记册（Significant Controllers Register，简称SCR）是依据《公司条例》（第622章）第653条至第653Z条，要求在香港注册成立的公司（上市公司除外）必须备存的重要文件。该登记册记录对公司拥有重大控制权的自然人或法律实体（即重要控制人）的详细信息，旨在提升公司实益拥有权的透明度，配合国际反洗钱及反恐融资标准。根据香港公司注册处的指引，SCR须存放于公司的注册办事处或香港境内的其他指定地点，并可供执法部门及特定人员查阅。

哪些公司必须备存重要控制人登记册

根据《公司条例》（第622章），凡在香港注册成立的本地公司（上市公司除外），均须在其香港注册办事处或指定地点备存重要控制人登记册。此项规定适用于股份有限公司、担保有限公司及无限公司，不论其实际业务规模或是否处于不活动状态。非香港公司如在香港设有营业地点，亦须遵守类似备存规定。值得注意的是，上市公司因已受其他披露要求规管，可获豁免。公司应尽早确认自身是否属于须备存登记册的类别，并规划内部程序，以确保合规。

维护前的准备工作：信息收集与文件整理

在着手更新香港重要控制人登记册（SCR）之前，公司应首先系统梳理所需资料，以确保登记册的准确性和合规性。根据香港公司注册处的指引，公司须识别并记录所有对该公司有重大控制权的自然人，这通常涉及收集相关个人的身份证明文件、住址证明以及其对公司持股或控制权的详细信息。此外，公司还应备妥组织架构图、股东名册、董事名册以及可能存在的信托契约或协议，以便清晰界定控制权的层级和性质。对于通过中间实体间接持股的情况，公司需追溯至最终的自然人控制人，并记录其成为重要控制人的日期及控制方式。建议公司指定一名合规负责人统筹此项工作，并定期与公司秘书或专业服务机构沟通，确保所收集的信息符合《公司条例》第622章的最新要求。

香港重要控制人登记册 SCR 维护步骤

根据香港公司注册处的指引，所有在香港注册成立的公司（除上市公司外）均须备存重要控制人登记册（SCR）。维护该登记册并非一次性工作，而是需要持续更新的合规义务。以下为一般维护流程，具体操作应参照公司注册处的最新规定。

识别重要控制人

公司须采取合理步骤，确定其重要控制人。重要控制人通常指直接或间接持有公司超过25%的股份或表决权、有权任免董事会多数成员，或对公司行使重大控制权的自然人。公司应审视股东名册、组织章程大纲及细则等文件，并可能需向股东或相关人士发出通知以确认其身份。

备存登记册

一旦识别出重要控制人，公司须在登记册内记录其所需详情，包括姓名、通讯地址、成为重要控制人的日期以及对公司所持控制的性质。登记册可以纸质或电子形式备存，但必须存放在香港的注册办事处或备存地点，并可供执法人员查阅。

更新与通知

当重要控制人的详情发生变更时，公司须在知悉变更后的合理时间内更新登记册。此外，公司须在指定期限内向公司注册处提交相关通知，除非该变更已通过周年申报表披露。未及时更新或备存登记册可能构成刑事罪行，公司及其每名责任人可被处罚款。

鉴于维护要求较为细致，许多公司选择委托专业服务机构协助，以确保符合《公司条例》的规定。如需进一步指导，可咨询持牌公司服务提供者。

SCR 维护所需文件与证据清单

必备文件类别及其重要性

为确保重要控制人登记册（SCR）的准确性与合规性，公司应系统收集并妥善保管以下文件：身份证明文件（如身份证或护照）用于核实控制人身份；持股或表决权证明（如股东名册、组织章程大纲及细则）以确认控制关系；信托或合伙协议（如适用）以穿透识别最终受益人。这些文件是满足香港公司条例第622章下备存责任的基础，并在公司注册处或执法机构依法查阅时提供证据支持。

SCR 登记册的日常维护与更新义务

香港公司必须确保重要控制人登记册的信息时刻保持准确和最新。根据《公司条例》（第622章）的规定，公司须在知悉任何变更后的合理时间内，将更新事项记入登记册。实践中，公司应在获悉变更后的7天内完成登记册的更新，以避免因延误而面临法律责任。常见的触发更新情形包括：股东持股比例变动、董事或主要股东个人信息更改、以及公司架构重组等。公司应建立内部监控程序，指定专人负责收集和核实重要控制人的信息，并定期复核登记册内容。若公司未能履行更新义务，不仅可能被处以罚款，更可能影响其与银行及业务伙伴的关系，因为金融机构在进行客户尽职审查时，往往会要求查阅最新的SCR登记册。因此，主动、及时地维护SCR登记册，是公司合规运营的基础环节。

常见维护误区与风险控制

误区一：仅在公司成立时填写便不再更新

许多公司误以为重要控制人登记册只需在注册时备存，实则不然。根据《公司条例》第622章，登记册须持续更新，任何变更（如控制人持股比例变动、身份信息更改）须在知悉后7日内记录。未及时更新不仅违反法例，更可能在银行开户或年度合规审查时受阻。

误区二：混淆名义股东与实际控制人

部分公司错误地将名义股东或代持人登记为重要控制人，忽略了穿透识别最终自然人的要求。公司须采取合理步骤，确定直接或间接持有超过25%股份、表决权或有权任免多数董事的自然人。若无法识别，应记录相关情况并保留查询记录，以备公司注册处查验。

风险控制与下一步行动

为降低合规风险，建议公司指定专人负责登记册维护，并建立内部流程监控控制人信息变动。定期与法律顾问或专业服务提供商复核登记册内容，确保符合最新指引。如发现遗漏或错误，应立即补正并记录原因。此外，公司应妥善保存与重要控制人相关的通信、决议及身份证明文件，保存期至少为登记册备存期结束后6年。

常见问题

1. 哪些公司必须备存重要控制人登记册？

根据香港《公司条例》（第622章），除上市公司外，所有在香港注册成立的本地公司及注册非香港公司均须备存重要控制人登记册。

2. 重要控制人登记册应存放于何处？

登记册须备存于公司的香港注册办事处，或备存于香港的某个地方，并通知公司注册处处长该地址。

3. 未备存或未及时更新SCR会有什么后果？

公司及其每名责任人均属犯罪，可各处第4级罚款（25,000港元）及每日罚款700港元。提供虚假陈述可处罚款及监禁。

4. 重要控制人登记册是否需要向公司注册处提交？

不需要。登记册由公司自行备存，但执法人员（如公司注册处、海关、警务处等）有权查阅。

5. 如何确定某人是否为重要控制人？

凡直接或间接持有公司超过25%的股份或表决权、有权任免过半数董事，或对公司行使重大影响力或控制的人士，均属重要控制人。

What Is Hong Kong SCR Register Maintenance and Why It Matters

Hong Kong SCR register maintenance refers to the ongoing obligation under the Companies Ordinance (Cap. 622) for every company incorporated in Hong Kong to keep its Significant Controllers Register up to date. The register must identify individuals or legal entities that hold more than 25% of the company’s shares or voting rights, or otherwise exercise significant control. This requirement, introduced in 2018, is a cornerstone of Hong Kong’s commitment to international standards on transparency and anti‑money laundering. The Companies Registry provides detailed guidance on the scope of the register, including the particulars to be recorded and the duty to update it within a specified period after any change. Proper maintenance is not a one‑off filing but a continuous compliance process that demands accurate record‑keeping and timely updates. Failure to maintain the SCR can expose a company and its officers to enforcement action, making it essential for directors and company secretaries to understand their responsibilities. This guide explains the practical steps for effective SCR register maintenance, from identifying significant controllers to handling changes and ensuring that the register is always inspection‑ready.

Who Must Maintain a Significant Controllers Register in Hong Kong

Under the Companies Ordinance (Cap. 622), every company incorporated in Hong Kong—unless it is a listed company—must maintain a Significant Controllers Register (SCR) at its registered office or a prescribed place. This obligation extends to all private companies limited by shares, companies limited by guarantee, and unlimited companies, regardless of size or business activity. Even dormant companies are not automatically exempt; they must assess their status and, if they have no registrable person or registrable legal entity, record that fact in the SCR. The only entities entirely outside the scope are companies whose shares are listed on the Hong Kong Stock Exchange, as they are subject to equivalent transparency requirements under the Securities and Futures Ordinance.

Key Planning Decisions for SCR Compliance

When setting up or reviewing your SCR maintenance process, several practical decisions will shape your compliance framework. First, determine whether your company has any registrable person or registrable legal entity—generally, an individual or legal entity that holds, directly or indirectly, more than 25% of the issued shares or voting rights, or has the right to appoint or remove a majority of the board of directors. If no such person exists, you must still record that fact and keep the register up to date. Second, decide where to keep the SCR: the registered office is the default, but you may designate another Hong Kong address, provided it is notified to the Companies Registry. Third, establish a clear procedure for identifying significant controllers, issuing notices to suspected controllers, and responding to requests from law enforcement officers, who are entitled to inspect the register without prior notice. Finally, consider whether to engage a professional service provider to handle SCR maintenance, especially if your company has a complex ownership structure or limited in-house compliance resources. A well-structured approach not only ensures compliance with the Companies Registry requirements but also supports broader corporate governance and transparency obligations.

Preparing for SCR Maintenance: Essential Information to Gather

Before initiating any updates to your 香港 SCR 登記冊維護 records, it is critical to assemble all required documentation and identify the relevant individuals. Under the Companies Ordinance (Cap. 622), every Hong Kong company must maintain a Significant Controllers Register (SCR) that accurately reflects its beneficial ownership. The preparation stage involves determining who qualifies as a significant controller, which typically includes any individual or legal entity holding more than 25% of the company’s shares or voting rights, or exercising significant control through other means. You should also gather supporting evidence such as shareholding structures, trust deeds, or partnership agreements. Additionally, companies must collect and verify the required particulars of each significant controller, including full name, correspondence address, date of becoming a registrable person, and the nature of their control. Where a registrable legal entity is involved, its legal form, registration number, and governing law must be recorded. The 香港公司註冊處 – 重要控制人登記冊 guidance emphasizes that this information must be kept up-to-date and available for inspection by law enforcement officers upon demand. To avoid compliance gaps, designate a responsible officer within the company or engage a professional service provider to oversee the SCR maintenance process. This proactive approach ensures that your company meets its statutory obligations and mitigates the risk of penalties for non-compliance.

Step-by-Step Guide to Maintaining Your Hong Kong SCR

1. Identify Your Significant Controllers

Begin by determining who qualifies as a significant controller under the Companies Ordinance (Cap. 622). A significant controller is a natural person or legal entity that holds, directly or indirectly, more than 25% of the company’s shares or voting rights, or has the right to appoint or remove a majority of the board of directors. This assessment must be conducted regularly, especially after any changes in shareholding or corporate structure. The Companies Registry provides detailed guidance on identifying significant controllers, and it is essential to document the basis for each determination to ensure compliance.

2. Gather Required Information

For each identified significant controller, collect the prescribed particulars: full name, correspondence address, passport or identification number, and the nature and extent of their control. If the controller is a legal entity, you must also identify the natural person who ultimately owns or controls that entity. This information must be accurate and up-to-date, as the SCR must reflect the current situation at all times. Refer to the Companies Registry’s Significant Controllers Register guidelines for the exact data fields required.

3. Record in the SCR

Enter the gathered information into the SCR without delay. The register can be maintained in physical or electronic form, but it must be kept at the company’s registered office or another prescribed place in Hong Kong. Each entry should be dated, and the register must include an index of significant controllers. Ensure that the format meets the specifications outlined by the Companies Registry to avoid non-compliance issues.

4. Update the SCR Promptly

Whenever there is a change in significant controllers or their particulars, the SCR must be updated within a reasonable period. This includes changes in shareholding, control mechanisms, or personal details. The Companies Ordinance requires that the register be kept current, and failure to update it can result in penalties. Establish a procedure to monitor and capture such changes, perhaps as part of your annual return filing process with the Companies Registry.

5. Maintain Supporting Documentation

Keep all documents that support the entries in the SCR, such as share registers, declarations of trust, and corporate structure charts. These records should be retained for at least six years after the person ceases to be a significant controller. Proper documentation not only aids in internal governance but also facilitates inspections by law enforcement agencies, as authorized under the Companies Ordinance.

6. Facilitate Access for Inspections

The SCR must be available for inspection by law enforcement officers upon request. Designate a responsible person, such as a company secretary or a TCSP professional, to handle such requests. The register should be accessible during business hours, and the designated person must be knowledgeable about its contents and the underlying legal requirements. The Companies Registry emphasizes the importance of cooperation with authorities to uphold the integrity of the SCR regime.

Essential Documents and Evidence Checklist for SCR Maintenance

Maintaining a compliant Significant Controllers Register (SCR) requires more than just filling in a form; it demands a systematic approach to gathering and verifying the right documents. The following checklist outlines the key categories of evidence you should collect and retain, along with the reasons why each is critical for meeting the requirements of the Companies Ordinance (Cap. 622) and related anti-money laundering obligations.

1. Identification and Verification Records

For every individual or legal entity identified as a significant controller, you must hold copies of documents that confirm their identity. For individuals, this typically includes a passport or Hong Kong identity card. For corporate controllers, certified copies of the certificate of incorporation, register of members, and ultimate beneficial ownership structure are necessary. These records serve as the foundation for the “required particulars” mandated by the Companies Registry and are essential for demonstrating that you have taken reasonable steps to identify the registrable person or registrable legal entity. Without proper identification, the SCR is incomplete and non-compliant.

2. Evidence of the Nature and Extent of Control

It is not enough to name a controller; you must document how they meet the threshold of significant control—typically holding more than 25% of shares or voting rights, or exercising significant influence. Supporting documents may include share registers, shareholder agreements, voting trust deeds, or board resolutions. These materials substantiate the entries in the SCR and are crucial if the register is inspected by law enforcement or regulatory bodies. They also help your company avoid the risk of misreporting, which can lead to penalties.

3. Notices and Responses

The Companies Ordinance requires companies to issue formal notices to persons they believe to be significant controllers, and to any third party who may have knowledge of such controllers. You should retain copies of all notices sent, along with any responses received. This paper trail proves that the company has actively fulfilled its duty to investigate and update the register. Failure to issue notices or to follow up on responses can be seen as a breach of the obligation to maintain an accurate SCR.

4. Ongoing Monitoring and Update Logs

The SCR is not a static document. Whenever there is a change in control or a new person becomes a significant controller, the register must be updated within a prescribed timeframe. Keeping a log of reviews, changes, and the dates of updates demonstrates continuous compliance. This is particularly important for companies with complex ownership structures or those that undergo frequent corporate actions. An audit trail of updates also supports the company’s broader anti-money laundering and counter-terrorist financing efforts, as referenced in the guidelines issued by the Customs and Excise Department for designated non-financial businesses and professions.

Practical Scenarios and Decision Points in SCR Maintenance

When a Company Becomes Dormant or Ceases Operations

A common scenario arises when a Hong Kong company becomes dormant or is in the process of being deregistered. Under the Companies Ordinance (Cap. 622), a dormant company is one that has no relevant accounting transactions during a financial year. While a dormant company is still required to maintain its Significant Controllers Register, practical considerations apply. If the company has no active business or changes in control, the register may simply reflect the last known significant controllers. However, the obligation to keep the register up-to-date remains until the company is formally dissolved. Companies considering deregistration should ensure the SCR is complete and accurate up to the date of application, as the Companies Registry may request evidence of compliance. Engaging a professional service provider, such as a licensed TCSP, can help navigate these final obligations and avoid delays in the deregistration process.

Handling Complex Ownership Structures

Many Hong Kong companies form part of multi-jurisdictional structures involving entities in the British Virgin Islands, Cayman Islands, or Singapore. In such cases, identifying the registrable significant controllers requires tracing through layers of ownership. For example, a BVI business company may hold shares in a Hong Kong private limited company. The Hong Kong company must then determine whether any individual has a majority stake or control through the BVI entity. This often involves reviewing the BVI company’s own register of members and, where applicable, its register of directors. Similar considerations apply when a Singapore company or a Cayman Islands exempted company is in the chain. The SCR must record the ultimate individual beneficial owners, not just the intermediate corporate entities. Failure to properly identify these individuals can lead to non-compliance, even if the immediate shareholder is a regulated entity in another jurisdiction.

SCR Maintenance During Mergers and Acquisitions

Mergers and acquisitions trigger immediate SCR update requirements. When a Hong Kong company is acquired, the new significant controllers must be entered into the register within a prescribed timeframe. This includes not only direct shareholders but also individuals who may exercise control through other means, such as voting rights attached to shares held by a nominee. The company must also consider whether any person has ceased to be a significant controller and update the register accordingly. In cross-border transactions, coordination with legal and corporate service providers in multiple jurisdictions is often necessary to ensure all relevant information is captured. A licensed TCSP with experience in international corporate structures can provide valuable support in managing these updates efficiently and in compliance with the Companies Ordinance.

Common SCR Maintenance Mistakes and How to Avoid Them

Even well-intentioned companies often fall into traps that compromise their SCR compliance. One of the most frequent errors is treating the register as a one-time filing rather than a living document. Under the Companies Ordinance (Cap. 622), a Hong Kong company must update its SCR within 15 days of any change in significant controllers or their particulars. Missing this deadline can expose the company and its responsible officers to fines and potential reputational damage.

Incomplete Identification of Registrable Persons

Another common pitfall is failing to identify all registrable persons, particularly when complex ownership structures involve multiple layers of corporate entities. A registrable person is not limited to direct shareholders; it includes any individual or legal entity that ultimately owns or controls more than 25% of the company’s shares or voting rights, or exercises significant influence or control. Companies must look through intermediate holding companies to identify the natural persons who are the ultimate beneficial owners. Overlooking this requirement can result in an inaccurate SCR, which is a criminal offence.

Inadequate Record-Keeping and Designated Representative Oversight

Poor record-keeping practices also undermine SCR integrity. The register must be kept at the company’s registered office or another prescribed place, and it must be available for inspection by law enforcement officers upon demand. Some companies mistakenly believe that storing the SCR electronically without proper access controls is sufficient, but the law requires that the information be readily accessible and in a form that allows inspection. Additionally, every company must appoint at least one designated representative who is responsible for providing assistance relating to the SCR. Failing to appoint a suitable person—such as a director, employee, or a professional service provider like a TCSP licensee—can lead to non-compliance.

Practical Risk Controls and Next Steps

To mitigate these risks, companies should implement a robust internal process for SCR maintenance. This includes conducting regular reviews—at least annually or whenever there is a change in the company’s ownership or control structure—to ensure the register reflects the current situation. Engaging a professional TCSP firm can provide expert guidance on identifying registrable persons, preparing and updating the SCR, and acting as the designated representative. Such firms are familiar with the regulatory requirements and can help companies avoid common errors, ensuring ongoing compliance with the Companies Ordinance and the Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615). For tailored advice on your company’s SCR obligations, consider scheduling a consultation with a qualified professional.

Conclusion

Maintaining a compliant Significant Controllers Register (SCR) under the Hong Kong Companies Ordinance (Cap. 622) is an ongoing obligation that demands accuracy, timeliness, and a thorough understanding of the legal requirements. Companies must identify their significant controllers, keep the register up to date, and ensure it is accessible for inspection by law enforcement officers upon request. Non-compliance can lead to fines and reputational damage. Engaging a licensed Trust or Company Service Provider (TCSP) can help streamline SCR maintenance, from conducting due diligence to filing necessary updates, allowing businesses to focus on their core operations while remaining compliant with Hong Kong’s regulatory framework.

Frequently Asked Questions

香港重要控制人登記冊 SCR 維護是什麼？

香港重要控制人登記冊（Significant Controllers Register，簡稱 SCR）是根據《公司條例》（第622章）的規定，要求在香港成立的公司必須備存的一份法定登記冊。其目的在於提升公司實益擁有權的透明度，以符合國際反洗錢及反恐融資的標準。根據香港公司註冊處的指引，SCR 須記錄對公司有重大控制權的自然人之詳細資料，包括姓名、通訊地址、身份證或護照號碼，以及其成為重要控制人的日期與控制性質。香港 SCR 登記冊維護不僅是法律責任，更是企業合規營運的基礎環節，涵蓋從識別重要控制人、備存資料到按時更新及供執法人員查閱的完整流程。

哪些公司須進行香港SCR登記冊維護？

根據《公司條例》（第622章），除上市公司及不活動公司等豁免情況外，所有在香港註冊成立的本地公司均須備存重要控制人登記冊（SCR）。這包括私人股份有限公司、擔保有限公司，以及非香港公司（即在香港設有營業地點的海外公司）。即使是小型企業或僅作控股用途的實體，只要未獲豁免，便須履行SCR登記冊維護責任。公司應及早確認自身是否屬於須備存登記冊的類別，並建立內部程序，確保登記冊資料準確及適時更新，以符合公司註冊處的規定。

備存重要控制人登記冊前的準備工作

在正式備存重要控制人登記冊前，公司應先釐清其法律義務，並備妥所需資料。根據香港公司註冊處的指引，所有在香港成立的公司（上市公司除外）均須備存登記冊。公司須先識別其重要控制人，即直接或間接持有公司超過25%股份或投票權、或有權任免過半數董事的人士。隨後，公司應收集該等人士的所需詳情，包括姓名、通訊地址、身份證號碼或護照號碼，以及其成為重要控制人的日期。此外，公司亦應備妥公司本身的組織架構圖，以便清晰展示控制關係。若公司架構較複雜，或涉及離岸公司，建議諮詢專業服務機構，以確保合規。

香港 SCR 登記冊維護的步驟與實務要點

進行香港 SCR 登記冊維護時，公司須先識別所有重要控制人，包括直接或間接持有超過25%股份或投票權的自然人。隨後應備妥所需文件，例如股東名冊、組織章程細則及董事名冊，並向相關人士發出通知以確認其控制人身份。公司需在指定期限內收集資料，並將詳情記入登記冊，包括姓名、通訊地址、成為控制人的日期及控制性質。若資料有變，須及時更新，並保存過往記錄至少六年。公司註冊處建議指定最少一名指定代表，負責協助執法人員查閱登記冊，確保合規。

香港 SCR 登記冊維護必備文件及證據清單

備齊所需文件，確保合規無遺漏

妥善維護重要控制人登記冊，公司須備妥一系列文件及證據，以證明已採取合理步驟識別重要控制人。根據香港公司註冊處指引，核心文件包括：公司成員登記冊、董事登記冊、股東協議、投票權安排文件，以及任何可顯示對公司有重大控制權的自然人身份證明。此外，若透過信託或合夥架構持有股份，相關信託契據或合夥協議亦須納入紀錄。這些文件不僅有助釐清擁有權及控制權鏈，更是應對公司註冊處抽查或執法機構查閱的關鍵證據。建議公司定期審視文件是否更新，並與登記冊內容保持一致，以符合《公司條例》（第622章）的法定要求。

香港 SCR 登記冊維護的常見實務場景與決策要點

在實際營運中，公司常因股權架構變動或股東身份更新而觸發香港 SCR 登記冊維護義務。例如，當公司引入新股東或原有股東持股比例跨越25%門檻時，即須在知悉後合理時間內更新登記冊。若公司屬多層持股結構，須穿透至最終自然人控制人，並記錄其姓名、身份證明文件類型及號碼、成為重要控制人的日期，以及對公司的控制性質。對於信託或合夥安排下的控制權，公司應依《公司條例》規定，識別並登載有權行使或實際行使重大控制權的自然人。如遇複雜架構難以判斷，建議諮詢專業服務提供者，以確保合規並避免因延誤更新而面臨法律責任。

常見維護錯誤與風險控制

在維護重要控制人登記冊時，公司常忽略及時更新資料，例如股權變動後未在指定限期內記錄，或未能識別透過多層架構間接持有控制權的人士。根據香港公司註冊處指引，公司必須採取合理步驟確定重要控制人，並備存準確紀錄。另一常見錯誤是未有妥善保存登記冊於香港境內，或未指定最少一名指定代表協助執法人員查閱。為減低風險，公司應定期審視股權架構，並委任熟悉《公司條例》的專業服務機構協助合規。

實務下一步

建議公司立即檢視現有登記冊是否完整，並就任何變更尋求專業意見。BL Global 提供SCR 維護服務，協助確保符合法定要求，避免因違規而招致罰則。

常見問題

1. 什麼是重要控制人？

根據《公司條例》，重要控制人指直接或間接持有公司超過25%股份或投票權，或有權任免過半數董事，或對公司行使重大控制權的自然人。

2. SCR登記冊需要包含哪些資料？

必須記錄重要控制人的姓名、通訊地址、身份證號碼或護照號碼、成為重要控制人的日期，以及對公司所持股權或控制權的性質。

3. 何時需要更新SCR登記冊？

當公司得知任何重要控制人的資料變更時，須在合理時間內更新登記冊，並在變更後15日內通知公司註冊處（如適用）。

4. 沒有重要控制人應如何處理？

若經合理調查後確定公司沒有重要控制人，須在登記冊內註明此情況，並指定一名指定代表以備執法機構查閱。

5. 違反SCR規定有何後果？

公司及其每名責任人可被處以罰款，情節嚴重者可能面臨刑事檢控。公司註冊處亦可對合規情況進行抽查。