Hong Kong Ordinances

DEPOSIT PROTECTION SCHEME ORDINANCE - SECT 19

Auditors

(1) The Board shall, with the prior approval of the Financial Secretary,
appoint an auditor, who may be the Director of Audit.

(2) The auditor is entitled—

   (a)  to have access to such books of account and other records of the Fund;
        and

   (b)  to require such information and explanation, as he considers necessary
        to perform his functions.

(3) The auditor shall audit the statement of accounts prepared under
section 18(2) and make a report to the Board on the audit of that statement.

(4) A report made under subsection (3) shall contain a statement by the
auditor as to whether in his opinion the statement of accounts gives a true
and fair view of the matters to which the statement of accounts relates.