AUDIT (AMENDMENT)
HONG KONG
No. 45 OF 1988
L.S.
I assent.
Ord. No. 45/88
A203
An Ordinance to amend the Audit Ordinance.
David WILSON,
Governor.
23 June 1988
[24 June 1988]
Enacted by the Governor of Hong Kong, with the advice and consent
of the Legislative Council thereof.
1.
This Ordinance may be cited as the Audit (Amendment) Ordi- Short title nance 1988.
2.
Section 11 of the Audit Ordinance is amended-
Submission of annual
(a) in subsection (1), by repealing paragraphs (c) and (d) and sub- accounts by the
stituting―
(Cap. 2)
(Cap. 2)
"(c) a statement of the assets and liabilities of each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance;
(d) a statement of the receipts and payments by each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance; and”; and
(b) by repealing subsection (2).
Director of Accounting Services to the Director
(Cap. 122)
3. Section 12(1)(b)(iii) and (iv) are repealed and the following sub- Examination stituted-
"(iii) a copy of each statement of assets and liabilities transmitted to him under section 11(1)(c), duly certified by him; and
and audit of annual statements by the Director and submission of report to the
(iv) a copy of each statement of receipts and payments transmitted Governor to him under section 11(1)(d), duly certified by him.".