AUDIT (AMENDMENT)
L.S.
HONG KONG
No. 45 OF 1988
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
Director of Accounting
(a) in subsection (1), by repealing paragraphs (c) and (d) and sub- accounts by the
stituting
"(c) a statement of the assets and liabilities of each fund, Services to the
(Cap. 2)
(Cap. 2)
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
(Cap. 122)
3. Section 12(1)(b)(iii) and (iv) are repealed and the following sub- Examination stituted-
and audit of annual
"(iii) a copy of each statement of assets and liabilities transmitted to statements by him under section 11(1)(c), duly certified by him; and
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.".
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