Cap 571 s 178 Interpretation of Part VIII (Securities and Futures Ordinance)

Contents of Section

Chapter:	571	Title:	Securities and Futures Ordinance	Gazette Number:	E.R. 2 of 2012
Section:	178	Heading:	Interpretation of Part VIII	Version Date:	02/08/2012

In this Part, unless the context otherwise requires-
audit working papers (審計工作材料) means-

(a) any record or document prepared by or on behalf of an auditor; and

(b) any record or document obtained and retained by or on behalf of an auditor,

for or in connection with the performance of any of his functions relating to the conduct of any audit of the accounts of a corporation;
investigator (調查員) means a person directed or appointed to investigate any matter under section 182(1);
person under investigation (受調查人) means a person in relation to whom any investigator is directed or appointed to investigate any matter under section 182(1).