The Hong Kong Insurance Authority announced the Eastern Magistrates’ Courts’ conviction of Aurex Insurance Brokers Limited for failing to submit its audited financial statements to the Insurance Authority within six months after the end of the financial year on two occasions. The licensed broker company was fined HKD 26,060 for contravening section 73(1) of the Insurance Ordinance. The Insurance Authority highlighted that audited financial statements, the auditor’s report and the auditor’s compliance report are key documents used to assess whether a broker can meet regulatory requirements. It noted that breaches of section 73(1) can attract a level 6 fine of HKD 100,000 and a further HKD 500 for each day the offence continues.