Hong Kong Regulations

JUDICIAL TRUSTEE RULES - RULE 14

Accounts and audit

(Past version on 30/06/1997).

Accounts and Audit

(1) The court shall give directions to a judicial trustee as to the date to
which the accounts of the trust are to be made up in each year, and shall fix
in each year the time after that date within which the accounts are to be
delivered to it for audit.

(2) The accounts shall in ordinary cases be audited by the officer 
of the court, but the court, if it considers that the accounts are likely to
involve questions of difficulty, may refer them to a certified public
accountant for report, and order the payment to him of such amount in respect
of his report as the court may fix. (23 of 2004 s. 56)