Hong Kong Regulations

TRADE UNION REGISTRATION REGULATIONS - REGULATION 16

Audit of annual statement of account

Every auditor approved by the Registrar for the purpose of auditing the annual
statement of account, required by section 36 of the Ordinance, of a registered
trade union or registered trade union federation shall examine every balance
sheet and every statement of receipts and expenditure of the trade union or
trade union federation relevant to the period under audit and shall verify
them against all accounts or vouchers relating thereto, and shall-

   (a)  if such be the case, sign the annual statement of account as
        exhibiting a true and correct view of the affairs of the trade union
        or trade union federation; or

   (b)  report in writing to the Registrar in what respect he finds such
        statement of account to be incorrect, unsupported by vouchers or not
        in accordance with any requirement of the Ordinance or any regulations
        made thereunder or any rules of the trade union or trade union
        federation, as the case may be.