Chapter:	426	Title:	OCCUPATIONAL RETIREMENT SCHEMES ORDINANCE	Gazette Number:
Section:	68	Heading:	Qualification of auditor	Version Date:	30/06/1997

(1) Any thing required to be done under this Ordinance or any statement, report or other document required to be made or prepared under this Ordinance by an auditor in respect of a Hong Kong domiciled scheme or proposed Hong Kong domiciled scheme shall be done, made or prepared by a Hong Kong accountant.
(2) Any thing required to be done under this Ordinance or any statement, report or other document required to be made or prepared under this Ordinance by an auditor in respect of an offshore scheme or proposed offshore scheme shall be done, made or prepared by-

(a) a Hong Kong accountant; or
(b) a person-
(i) who may lawfully practise as a professional accountant in the country or jurisdiction which is the domicile of the scheme; and
(ii) without prejudice to subparagraph (i), who holds such qualification as the Registrar may accept as being of a standard comparable to that of a Hong Kong accountant.

(a) a partner, director or employee of the administrator of the scheme;
(b) the relevant employer of the scheme;
(c) an associate or employee of the employer; or
(d) a person having a contract of service with an employee referred to in paragraph (a) or (c).

(a) the person by whom the statement, report or other document purports to have been made or prepared;
(b) the administrator of the scheme; or
(c) the relevant employer of the scheme,