Hong Kong Ordinances
- CHAPTER 588
TABLE OF PROVISIONS
Long Title
1. Short title
2. Interpretation
3. Listed entity
4. Relevant irregularity
5. Relevant non-compliance
6. Establishment of Financial Reporting Council
7. Composition of Council
8. Chief Executive Officer
9. Functions of Council
10. Powers of Council
11. Delegations
12. Assistance, etc. to specified authorities under certain circumstances
13. Council may issue guidelines
14. Directions of Chief Executive
15. Council to furnish information
16. Exemption from taxation
17. Financial years and estimates
18. Accounts
19. Director of Audit as auditor
20. Reports and statement to be laid before Legislative Council
21. Interpretation
22. Audit Investigation Board
23. Initiating investigation concerning relevant irregularity
24. Council to notify certain bodies of powers under Divisions 2 and 3
being exercisable
25. Powers to require production of records and documents relating to
auditing irregularity
26. Powers to require production of records and documents relating to
reporting irregularity
27. Provisions supplementary to sections 25 and 26: powers to require
additional information, etc.
28. Powers to require production of records and documents, and to
require attendances and answers, etc.
29. Investigator to consult before imposing certain requirements under
Division 2
30. Use of incriminating evidence in proceedings
31. Offences relating to requirements under Division 2
32. Court of First Instance to inquire into failure to comply with
requirements under Division 2
33. Inspection of records or documents seized, etc.
34. Magistrate’s warrants
35. Investigation reports
36. Council’s powers to close case, suspend investigation and follow
up, etc.
37. Costs and expenses of investigation
38. Interpretation
39. Financial Reporting Review Panel
40. Initiating enquiry concerning relevant non-compliance
41. Financial Reporting Review Committee
42. Council to notify certain bodies of powers under Division 2 being
exercisable
43. Powers to require production of records and documents and provision
of information and explanation
44. Use of incriminating evidence in proceedings
45. Court of First Instance to inquire into failure to comply with
requirements under section 43
46. Inspection of records or documents seized, etc.
47. Enquiry reports
48. Council’s powers to close case, suspend enquiry and follow up,
etc.
49. Council to give notice to operator of listed entities to secure
removal of relevant non-compliance
50. Council may apply to Court of First Instance to secure removal of
relevant non-compliance
51. Preservation of secrecy
52. Protection of informers
53. Avoidance of conflict of interests
54. Immunity
55. Immunity in respect of communication with Council by auditors of
listed entities
56. Legal professional privilege
57. Production of information in information systems
58. Lien claimed on records or documents
59. Destruction of documents, etc.
60. Service of notice, etc.
61. Amendment of Schedules
62. (Omitted as spent)
63. (Omitted as spent)
64. (Omitted as spent)
65. (Omitted as spent)
66. (Omitted as spent)
67. (Omitted as spent)
68. (Omitted as spent)
69. (Omitted as spent)
70. (Omitted as spent)
71. (Omitted as spent)
72. (Omitted as spent)
73. (Omitted as spent)
74. (Omitted as spent)
75. (Omitted as spent)
76. (Omitted as spent)
77. (Omitted as spent)
78. (Omitted as spent)
79. (Omitted as spent)
80. (Omitted as spent)
81. (Omitted as spent)
82. (Omitted as spent)
83. (Omitted as spent)
84. (Omitted as spent)
85. (Omitted as spent)
86. (Omitted as spent)
SCHEDULE 1
SCHEDULE 2
SCHEDULE 3
SCHEDULE 4
SCHEDULE 5
SCHEDULE 6
[ Note: This table has been automatically generated and may be incomplete. ]