Chapter:	1141	Title:	THE HONG KONG UNIVERSITY OF SCIENCE AND TECHNOLOGY ORDINANCE	Gazette Number:
Section:	18	Heading:	Accounts	Version Date:	30/06/1997

(1) The University shall maintain proper accounts and records of all income and expenditure.
(2) After the end of each financial year, the University shall cause to be prepared statements of income and expenditure during the previous financial year and of the assets and liabilities of the University on the last day thereof.
(3) The University may, from time to time, fix a period to be its financial year.