Hong Kong Ordinances

MARINE FISH (MARKETING) ORDINANCE - SECT 23

Accounts

(Past version on 30/06/1997).

Adaptation amendments retroactively made - see 65 of 1999 s. 3

(1) The trustee shall cause proper accounts to be kept of all transactions and
shall cause to be prepared for every period of 12 months ending the 31st March
in each year a statement of the accounts of the fund, which statement shall
include an income and expenditure account and balance sheet and shall be
signed by the trustee.

(2) The accounts and the signed statement of the accounts shall be audited by
an auditor, appointed from time to time by the Chief Executive, who shall
certify the statement subject to such report, if any, as he may think fit.

(3) A copy of the signed and audited statement of accounts together with the
auditor's report, if any, and a report by the trustee on the administration of
the fund during the period covered by the audited accounts shall be laid upon
the table of the Legislative Council not later than the 31st October next
following the end of such period or so soon thereafter as the Chief Executive
may in his discretion allow. (Part III added 14 of 1978 s. 5. Amended 65 of
1999 s. 3)