1961-HKRS30-8-51_Part06 — Page 19

Accounts of trade union to include Accounts of aby branch thereof.

Access to books for purposes of audit.

Audit of squo val statement

of account.

Offences and penalty.

of the fact that the registration has been cancelled, return such certificate to the Registrar.

14. Every statement of account of a registered trade union shall include the accounts of any branch of the trade union.

15. (1) Every auditor approved by the Registrar for the purpose of auditing the annual statement of account, required by section 36 of the Ordinance, of a trade union or trade union federation shall be granted access by every person having the custody or control of any of the books and accounts of the trade union or trade union federation to all of such books and accounts in bis custody or control.

(2) No person shall conceal any book or account of a registered trade union or registered trade union federation from any such auditor or deny any such auditor access to any such book or account or obstruct any such auditor in any examination thereof.

16. Every auditor approved by the Registrar for the purpose of auditing the annual statement of account, required by section 36 of the Ordinance, of a registered trade union or registered trade union federa- tion shall examine every balance sheet and every statement of receipts and expenditure of the trade union or trade union federation relevant to the period under audit and shall verify them against all accounts or vouchers relating thereto, and shall-

(a) if such be the case, sign the annual statement of account as exhibiting a true and correct view of the affairs of the trade union or trade union federation; or

(6) report in writing to the Registrar in what respect he finds such statement of account to be incorrect, unsupported by vouchers or not in accordance with any requirement of the Ordinance or any regulations made thereunder or any rules of the trade union or trade union federation, as the case may be.

17. (1) Any person who contravenes regulation 13 shall be guilty of an offence and shall be liable to a fine of two hundred and fifty dollars, and shall be liable in addition to a fine of ten dollars for each day during which it is proved to the satisfaction of the court that the offence has continued,

(2) Any person who contravenes paragraph (2) of regulation 15 shall be guilty of an offence and shall be liable to a fine of five hundred dollars.

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(3) Any trade union or trade union federation that contravenes regulation 7 shall be guilty of an offence and shall be liable on summary conviction to a fiac of two hundred and fifty dollars.

COUNCIL CHAMBER,

28th December, 1961.

Chap

Deputy Clerk of Councils.

Explanatory Note.

(This Note is not part of the regulations, but is intended to indicate their general purport).

The regulations provide for matters of detail only. The following are the principal provisions.

Regolation 2 specifies the particulars which may be recorded in the register of trade unions, Regulations 7 and 10 prescribe the manner in which rules submitted at the time of application for registration of a trade union and wholly new rules and altered or amended rules, respectively, are to be sent to the Registrar for registration. Regulations 15 and 16 make provisions in relation to the audit of the accounts of trade unions.

(Secretariat CR4/3051/530h