my iraqi friend ask me to go to your embassy here in lebanon to ask what they need for visa to HK.

Do your friends go to HK for visiting purpose? If so, they should prepare:
1. finished ID1003A form affixed with a recent passport photo
2. copies of their passport information pages and previous entry records (if any)
3. financial proof, pay slips, recent six months bank statement etc
4. accommodation booking and return air ticket