Hong Kong Regulations

FIRE SERVICES DEPARTMENT (WELFARE FUND) REGULATION,FIRE SERVICES DEPARTMENT (WELFARE FUND) REGULATION - SECT 11

Audit of annual statement of accounts

(1) The corporation must, within the period specified in subsection

(2), submit an annual statement of accounts of the Fund to the Director of
Audit for the purpose of auditing.

(2) For the purposes of subsection (1), the specified period is 6 months after
the end of the period to which the statement relates, or such shorter period
as is agreed between the corporation and the Director of Audit.

(3) The Director of Audit must, within 3 months after receiving the annual
statement of accounts from the corporation-

   (a)  audit the statement; and

   (b)  certify the statement subject to such report (if any) as the Director
        of Audit thinks appropriate.