Hong Kong Regulations

MANDATORY PROVIDENT FUND SCHEMES (GENERAL) REGULATION - SECT 85

Signing of financial statements

The approved trustee of a registered scheme must ensure that financial 
statements relating to the scheme are signed-

   (a)  if the trustee is or includes a company, by at least 2 directors of
        the company; and

   (b)  if the trustee consists wholly of natural persons, by at least 2 of
        those persons, including the independent trustee.