Exhibit 14.2
BONSO ELECTRONICSINTERNATIONALINC.
Code ofEthics for
Senior FinancialOfficers
(Effective as of June 30, 2015)
Introduction.
This Code of Ethics for Senior Financial Officers has been adopted by the Board of Directors of Bonso Electronics International Inc. ("Corporation") to: (i) promote the honest and ethical conduct of the Corporation's senior financial officers as defined below, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships; (ii) promote full, fair, accurate, timely and understandable disclosure in reports and documents the Corporation files with the United States Securities and Exchange Commission and in other public communications made by the Corporation; (iii) promote compliance with applicable governmental laws, rules and regulations; and (iv) provide for accountability for adherence to this Code of Ethics for Senior Financial officers. The Corporation has also adopted a Code of Ethics and Standards of Conduct for Employees of the Corporation, which is also applicable to the senior financial officers as defined below.
Applicability.
As used in this Code, the term Senior Financial Officer means the Corporation's Chairman, Chief Executive Officer, President, Chief Financial Officer and Chief Accounting Officer (or persons performing similar functions including financial controllers and treasurers), and those persons listed each year in the Company's Annual Report on Form 20-F as an officer of a subsidiary of the Company (together, "Senior Financial Officers").
PrinciplesandPractices.
In performing his or her duties, each of the Senior Financial Officers must:
(1) maintainhighstandardsofhonestandethicalconductandavoidanyactualorapparentconflictofinterest;
(2) reporttotheAuditCommitteeoftheBoardofDirectorsanyconflictofinterestthatmayariseandanymaterialtransactionorrelationshipthatreasonably couldbe expectedto giverise toaconflict;
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(3) provide,orcausetobeprovided,full,fair,accurate,timely,andunderstandabledisclosureinreportsanddocumentsthattheCorporationfileswithorsubmitstotheSecuritiesandExchangeCommissionandinotherpubliccommunications;
(4) complyandtakeallreasonableactionstocauseotherstocomplywithapplicablegovernmentallaws,rules,andregulations;and
(5) promptlyreportviolationsofthisCodetotheAuditCommittee.Waiver.
AnyrequestforawaiverofanyprovisionofthisCodemustbeinwritingandaddressedtotheAuditCommittee.AnywaiverofthisCodewillbedisclosedpromptlyinadocumentfiledundercoverofForm6-KoranyothermeansapprovedbytheSecuritiesandExchangeCommission.
ComplianceandAccountability.
TheAuditCommitteewillassesscompliancewiththisCode,reportmaterialviolationstotheBoardofDirectors,andrecommendtotheBoardappropriateaction.
APPROVED Effective as of July 13, 2004
And Amended by the Board of Directors effective as of June 30, 2015