1989 Ed.]
Audit
[CAP. 122
9
(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, he-
(a) shall have in relation to such person, body corporate or other body, its members, officers 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 officer to report thereon to the Director in such manner as the Director may determine:
Provided that any such authority to a public officer 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 audited, examined or inquired into under subsection (1) may be charged such fee (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.
(2) If the Director so requests, the procedure to be followed in respect of a certified statement of accounts or report submitted to the Governor under subsection (1) shall be in accordance with section 12(2) and (2A). (Replaced 49 of 1984 s. 4)
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-
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Page 11
1989 Ed.]
Audit
[CAP. 122
9
(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, he-
(a) shall have in relation to such person, body corporate or other body, its members, officers 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 officer to report thereon to the Director in such manner as the Director may determine:
Provided that any such authority to a public officer 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 audited, examined or inquired into under subsection (1) may be charged such fee (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.
(2) If the Director so requests, the procedure to be followed in respect of a certified statement of accounts or report submitted to the Governor under subsection (1) shall be in accordance with section 12(2) and (2A). (Replaced 49 of 1984 s. 4)
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-
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