Hong Kong Regulations

OCCUPATIONAL RETIREMENT SCHEMES (PREPARATION OF ACTUARIAL CERTIFICATES) RULES - SECT 2

Preparation of actuarial certificates

An actuarial certificate as required under-

   (a)  section 15(e) (relating to a scheme which is a defined benefit
        scheme);

   (b)  section 31(2); and

   (c)  section 32(2)(b), of the Ordinance shall be prepared according to the
        professional standard set out in "Professional Standard 2 (PS2)
        Occupational Retirement Schemes-Actuarial Reports and Certification",
        as adopted by the Actuarial Society of Hong Kong ("the Society") on 2
        September 1994, and any subsequent amendments made thereto by
        resolution of the Society and agreed to by the Registrar by written
        notice signifying his agreement to the amendments.