The SFC has power to require “a person under investigation” or a person whom the investigator has reasonable cause to believe has in his possession any record or document which is relevant to an investigation to attend before an SFC investigator to answer questions under section 183 of the SFO. He/she will usually be served with what is commonly known as a “section 183 notice”. A person who, without reasonable excuse, fails to comply with the notice or answer a question raised by the investigator, commits an offence and is liable to a maximum fine of HK$200,000 and to imprisonment for one year on conviction on indictment.