The Defendant was a director of a company.
The company was incorporated under the then Companies Ordinance in October 2017. A winding-up order was made by the High Court against the company in November 2023.
The Defendant was appointed as a director of the company in October 2017.
The Defendant has not delivered any books and records of the company to the Official Receiver for examination.
The Defendant therefore, being a director of the company, failed to keep proper books and accounting records of the company.