Hong Kong Regulations

MANDATORY PROVIDENT FUND SCHEMES (GENERAL) REGULATION - SECT 83

Financial statements to state whether applicable accounting guideline has been complied with

(1) If the financial statements for a registered scheme purport to be prepared
in accordance with the applicable accounting guideline, the approved trustee
of the scheme must ensure that those statements include a declaration to that
effect.

(2) If the financial statements relating to the scheme do not purport to be
prepared in accordance with the applicable accounting  guideline in any
material respect, the trustee must ensure that those statements include a
declaration to that effect. The declaration must specify in what respect those
statements depart from that guideline.