Hong Kong Regulations

SECURITIES AND FUTURES (ACCOUNTS AND AUDIT) RULES - SECT 5

Matters reportable by auditors under section 157 of the Ordinance

The following provisions are prescribed requirements for the purposes of
the definition of "prescribed requirement" in section 157(3) of the Ordinance-

   (a)  sections 3 and 4 of the Securities and Futures (Keeping of 
        Records) Rules ( Cap 571 sub. leg. O);

   (b)  sections 4, 5, 6, 8(4), 10 and 11 of the Securities and Futures 
        (Client Money) Rules ( Cap 571 sub. leg. I);

   (c)  sections 4(4), 5, 10(1) and 12 of the Securities and Futures 
        (Client Securities) Rules ( Cap 571 sub. leg. H).