According to s. 93 (1)(b) of the Companies Ordinance (Cap. 32), each company must maintain a Common Seal as its corporate seal, on which, it must engraved legible characters of its company name.
Clause 114 of Table A further provides that, the Board of Directors should set a policy guideline to govern the use of Common Seal of the company. Use of Common Seal must be approved by the Board or the managing director of which prior authorization has been given. The affix of Common Seal onto each legal document must be sealed with the witness (signature(s)) of director(s) plus the company secretary or another director supported by board resolution for approval.