The Director Authorization Letter is a crucial corporate governance document used when a director needs to formally delegate certain powers or responsibilities to another individual within or outside the organization. This document, which must comply with Hong Kong Companies Ordinance requirements, is commonly used during periods of director absence, for specific projects or transactions, or to facilitate operational efficiency in day-to-day business activities. It typically includes detailed information about the scope of authority, duration, limitations, and specific powers being delegated. The letter serves as legal evidence of the delegation and helps protect both the authorizing director and the authorized person by clearly defining the parameters of the authorization. This document is particularly important in Hong Kong's business environment, where clear documentation of corporate authority and decision-making is essential for regulatory compliance and good governance practices.

1. Letter Header: Company letterhead with full registered address and company registration number

2. Date: Date of the authorization

3. Director Details: Full name and position of the authorizing director

4. Authorized Person Details: Full name, ID/passport number, and position (if applicable) of the person being authorized

5. Scope of Authorization: Clear and specific description of the powers and authorities being delegated

6. Duration: Specific period for which the authorization is valid

7. Limitations and Restrictions: Any specific limitations or restrictions on the authorized powers

8. Signature Block: Space for director's signature, company stamp, and witness signature if required