【法规名称】
【法规编号】 79847 什么是编号？
【正 文】
第8页 CAP 485 MANDATORY PROVIDENT FUND SCHEMES ORDINANCE
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[接上页] (b) a balance sheet as at the end of that year that provides a true and fair view of the Authority's financial position as at the end of that year.(3) The Authority must ensure that the financial statements comply with any accounting standards notified to the Authority in writing by the Financial Secretary. (Added 4 of 1998 s. 2) Cap 485 s 6O Authority to appoint auditor (1) As soon as practicable after the commencement of this section, the Authority must appoint an auditor to audit the accounts of the Authority. (2) As soon as practicable after a vacancy occurs in the office of auditor, the Authority must appoint another auditor to fill the vacancy. (3) An appointment under this section does not take effect until it is approved by the Financial Secretary. (4) The Authority may terminate the appointment of an auditor of the Authority but only with the prior approval of the Financial Secretary. (Added 4 of 1998 s. 2) Cap 485 s 6P Authority's financial statements to be audited (1) Not later than 6 months after the end of each financial year of the Authority, or such longer period as the Financial Secretary approves in writing, the Authority must submit the financial statements prepared for the financial year to the Authority's auditor for auditing. (2) As soon as practicable after receiving financial statements submitted by the Authority, the Authority's auditor must audit the statements and prepare a report of the audit. (3) The auditor's report must state whether or not the financial statements are, in the auditor's opinion, properly drawn up so as to provide a true and fair view of the matters referred to in section 6N(2) and in accordance with the accounting standards (if any) notified under section 6N(3) and, if not, the reasons for that opinion. (4) The Authority's auditor is entitled- (a) to have access at all reasonable times to the Authority's accounting records; and (b) to require the Managing Director and any member of the staff of the Authority to provide the auditor with such explanations and information as the auditor considers necessary for the purpose of conducting the audit.(5) As soon as practicable after completing the audit and preparing the auditor's report, the Authority's auditor must- (a) attach the report to, or endorse the report on, the financial statements that were audited; and (b) deliver those statements and the report to the Authority.(6) On receiving the audited financial statements and auditor's report on those statements, the Authority must deliver a copy of those documents to the Financial Secretary. (Added 4 of 1998 s. 2) Cap 485 s 6Q Investment of surplus funds The Authority may invest money held in the MPFA Administration Account in any manner in which trust funds may be lawfully invested or in any other manner approved by the Financial Secretary. (Added 4 of 1998 s. 2) Cap 485 s 6QA Authority may borrow money The Authority may, with the approval of the Financial Secretary, borrow money temporarily, on such security or other conditions as it considers expedient, for the purposes of- (a) the settlement of transactions in securities; (b) acquiring an overdraft banking facility; (c) dealing with an emergency; or (d) dealing with any other circumstances which could not have been foreseen. (Added 2 of 2002 s. 5) Cap 485 s 6R Establishment of Advisory Committee Advisory Committee (1) There is established by this section a board called in English the "Mandatory Provident Fund Schemes Advisory Committee" and in Chinese "强制性公积金计划谘询委员会". (2) The Advisory Committee is to consist of- (a) an executive director of the Authority designated by the Authority; and (b) no fewer than 9, and no more than 11, other members appointed by the Chief Executive.(3) The Chief Executive is to appoint one of the members of the Advisory Committee to be its chairperson and another of its members to be its deputy chairperson. (4) In appointing persons under subsection (2)(b), the Chief Executive must ensure that included among those persons are- (a) one or more persons who, in the Chief Executive's opinion, have knowledge of, or experience in, investments and financial management; and (b) one or more persons who, in the Chief Executive's opinion, have knowledge of, or experience in, the conduct of retirement benefit schemes; and (c) one or more persons who, in the Chief Executive's opinion, represent the interests of participating employers; and (d) one or more persons who, in the Chief Executive's opinion, represent the interests of relevant employees,and that the number of persons appointed to represent the interests of relevant employees is equal to the number of persons appointed to represent the interests of participating employers. (5) The Chief Executive must consult with the Authority before appointing the persons referred to in subsection (2)(b). (6) The Authority must publish in the Gazette a notice of the appointment of members of the Advisory Committee. |
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