66
CAP. 333]
Securities
[1989 Ed.
(b) that it is in the interests of the dealer or the applicant or the public generally that the books, accounts, and records of, and securities held by, the dealer should be examined, audited, and reported on.
(Amended 10 of 1989 s. 65)
92. Auditor to report to Commission
An auditor appointed under section 90 or 91 shall, on the conclusion of the examination and audit in respect of which he was appointed, make a report thereon to the Commission.
(Amended 10 of 1989 s. 65)
93. Powers of auditors
An auditor appointed by the Commission to examine and audit the books, accounts, and records of, and securities held by, a dealer may for the purpose of carrying out the examination and audit- (Amended 10 of 1989 s. 65)
(a) examine on oath the dealer concerned and, where the dealer carries on business in partnership or is a corporation, any of the members of the partnership or, as the case may be, any director of the corporation and any of the dealer's servant and agents and any other auditor appointed under this Ordinance in relation to those books, accounts, records, and securities;
(b) employ such persons as he considers necessary; and
(c) by instrument in writing under his hand, authorize any person employed by him to do, in relation to the examination and audit, any act or thing that he could do himself as an auditor, except to examine any person on oath or to exercise any other powers conferred by this paragraph.
94. Right of auditors and employees
to communicate certain matters
Except for the purpose of carrying into effect the provisions of this Ordinance or so far as may be required for the purposes of any legal proceedings, whether civil or criminal, an auditor appointed under section 90 or 91 and an employee of any such auditor shall not divulge any information which may come to his knowledge in the course of performing his duties as an auditor or employee under section 90 or 91, as the case may be, to any person other than
(a) the Commission; and (Amended 10 of 1989 s. 65)
(b)
(c) (Repealed 10 of 1989 s. 65)
(d) in the case of an employee, the auditor by whom he is employed.
66
CAP. 333]
Securities
[1989 Ed.
(b) that it is in the interests of the dealer or the applicant or the public generally that the books, accounts, and records of, and securities held by, the dealer should be examined, audited, and reported on.
(Amended 10 of 1989 s. 65)
92. Auditor to report to Commission
An auditor appointed under section 90 or 91 shall, on the conclusion of the examination and audit in respect of which he was appointed, make a report thereon to the Commission.
(Amended 10 of 1989 s. 65)
93. Powers of auditors
An auditor appointed by the Commission to examine and audit the books, accounts, and records of, and securities held by, a dealer may for the purpose of carrying out the examination and audit- (Amended 10 of 1989 s. 65 )
(a) examine on oath the dealer concerned and, where the dealer carries on business in partnership or is a corporation, any of the members of the partnership or, as the case may be, any director of the corporation and any of the dealer's servant and agents and any other auditor appointed under this Ordinance in relation to those books, accounts, records, and securities;
(b) employ such persons as he considers necessary; and (c) by instrument in writing under his hand, authorize any person employed by him to do, in relation to the examination and audit, any act or thing that he could do himself as an auditor, except to examine any person on oath or to exercise any other powers conferred by this paragraph.
94. Right of auditors and employees
to communicate certain matters
Except for the purpose of carrying into effect the provisions of this Ordinance or so far as may be required for the purposes of any legal proceedings, whether civil or criminal, an auditor appointed under section 90 or 91 and an employee of any such auditor shall not divulge any information which may come to his knowledge in the course of performing his duties as an auditor or employee under section 90 or 91, as the case may be, to any person other than
(a) the Commission; and (Amended 10 of 1989 s. 65)
(b) (c) (Repealed 10 of 1989 s. 65)
(d) in the case of an employee, the auditor by whom he is employed.
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