}
A
CAP. 122 Audit
CONFIDENTIAL
CAP. 122
Audit
!
(a) he is authorized in writing to do so by the Governor in the public
interest; and
(b) in the opinion of the Director, such audit, examination or inquiry will not interfere with the duc performance of his duties and the due exercise of his powers under this Ordinance. (2) Where the Director undertakes under subsection (1) the audit, examination of, or inquiry into the records and accounts of any person, body corporate or other body, hc-
(a) shall have in relation to such person, body corporate or other body, its members, oflicers and employees the same discretion and powers as are conferred on him by sections 8 and 9 in relation to public moneys, stamps, securities, stores and any other Government property; and
(b) may authorize in writing any person publicly carrying on the profession of accountant or any public officer to audit, examine or inquire into the records and accounts of such person, body corporate or other body and require the authorized accountant or public oflicer to report thereom to the Director in such manner as the Director may determine;
Provided that any such authority to a public oflicer shall be subject to the concurrence of the head of the Department in
which the public officer is employed.
*(3) Any person, body corporate or other body whose records and accounts have been audied, exmined on inquired into under subsection (1) may be charged such see (if any) as may be determined under section 17(1).
16. Director's certification of accounts and report
of accounts of bodies corporate, etc.
(1) Subject to the provisions of any other Ordinance, where the Director has audited, examined or inquired into the accounts of any person, body corporate or other body under section 14 or 15 he shall-
(a) if he has audited the accounts of such person, body corporate or other body, submit to the Governor a statement of such accounts, duly certified by him; and
(b) prepare such a report (if any) as he may think fit in respect of his audit, examination or inquiry into the accounts and submit such report (if any) to the Governor.
If the Director so requests, the Governor shall authorize the Director to transmit to the President a copy of any certified statement of accounts or report submitted to the Governor under subsection (1), and the procedure to be followed in respect of such statement or report shall be in accordance with section 12(2) and (2A). (Replaced 19 of 1993 s. 5)
laala 6
Authanted Luosa-lal Edition, Poirited and Published try the Governinen Printer, Hong Kong
17. Fees to be determined by the Financial Secretary
(1) Subject to the provisions of any other Ordinance, the fee (if any) charged for the audit, examination or inquiry into the accounts of any person, body corporate or other body undertaken by the Director under section 14 or 15 shall
(a) be determined by the Financial Secretary;
(b) be payable by such person, body corporale or other body; and (c) be paid into the general revenue.
(2) Subject to the provisions of any other Ordinance, the fee (if any) payable to an authorized person for the audit, examination or inquiry into the accounts of any person, body corporate or other body under section 14(1)(b) or under section 15(2)(b) shall~
(a) be determined by the Financial Secretary; and (6) be paid from the general revenue.
CONFIDENTIAL
Authored Locsy-leai Edition, Paud and Published by the Government Printer, breng Kong
Isa. 6