Chapter:	1112	Title:	CHINESE PERMANENT CEMETERIES ORDINANCE	Gazette Number:	23 of 2004
Section:	10	Heading:	Accounts	Version Date:	08/09/2004

(1) The Board shall cause proper accounts to be kept of all transactions of the Board and shall cause to be prepared for every period of 12 months ending on 31 December, in each year, a statement of the accounts of the Board, which statement shall include an income and expenditure account and a balance sheet.
(2) The accounts of the Board and the statement of the accounts shall be audited by a certified public accountant (practising) as defined in the Professional Accountants Ordinance (Cap 50), not being a member or ex-member of the Board, who shall certify the statement subject to such report, if any, as he may think fit. (Amended 76 of 1973 s. 3; 23 of 2004 s. 56)
(3) The audited statement of accounts together with the auditor's report, if any, shall thereafter be laid before the Board at the next succeeding annual meeting thereof.