Chapter:	485	Title:	Mandatory Provident Fund Schemes Ordinance	Gazette Number:	L.N. 70 of 1999
Section:	6N	Heading:	Authority to keep proper accounting records	Version Date:	12/03/1999

(1) The Authority must keep such accounting records as correctly explain its financial transactions and financial position and so that-

(a) true and fair financial statements can be prepared from time to time; and
(b) those statements can be conveniently and properly audited in accordance with section 6P.

(a) an income and expenditure account that gives a true and fair view of the Authority's income and expenditure for that year;
(b) a balance sheet as at the end of that year that provides a true and fair view of the Authority's financial position as at the end of that year.