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Chapter: | 1158
![]() | Title: | CHURCH BODY OF THE HONG KONG SHENG KUNG HUI ORDINANCE | Gazette Number: | 23 of 2004 |
| Section: | 11 | Heading: | Audit | Version Date: | 08/09/2004 |
(1) The Executive Committee shall, as soon as practicable after the end of each financial year, submit the statement of the accounts prepared for that year as required by section 10 to a certified public accountant (practising) (appointed for the purpose by the Executive Committee) for audit.
(2) The certified public accountant (practising) shall prepare a report on the accounts and send the report to the Executive Committee which shall, as soon as practicable, send a copy of the report and a copy of the statement of accounts to the Standing Committee of the General Synod.
(3) In this section, "certified public accountant (practising)" (執業會計師) has the meaning given by section 2 of the Professional Accountants Ordinance (Cap 50).