Cap. 122 《審計條例》Audit Ordinance

shall hold that office during good behaviour; and

may only be removed from that office in accordance with the Basic Law. (Replaced 31 of 2025 s. 44)

the rate specified and last increased under the former section 4A(1) immediately before the commencement date; or

if the rate is subsequently increased under subsection (2)—the rate so increased. (Replaced 31 of 2025 s. 45)

examine, inquire into and audit the accounts of all accounting officers in respect of public moneys, stamps, securities, stores and any other Government property; and

examine, inquire into and audit the accounts, statements and records kept in respect of the accounts or funds specified in column 2 of Schedule 1 by the public officers specified opposite such accounts or funds. (Replaced 32 of 2000 s. 17)

adequate directions and instructions have been given to ensure the due collection of public moneys or moneys in the accounts or constituting the funds specified in column 2 of Schedule 1 and that the Ordinances relating thereto and such directions and instructions have been duly observed by the public officers concerned therewith; (Amended 32 of 2000 s. 17)

all issues and payments of public moneys or moneys in the accounts or constituting the funds specified in column 2 of Schedule 1 were made in accordance with proper authority; (Amended 32 of 2000 s. 17)

all payments were properly chargeable and are supported by sufficient vouchers or proof of payment or otherwise properly accounted for;

the rules and procedures applied to the issue and payment of public moneys or moneys in the accounts or constituting the funds specified in column 2 of Schedule 1 are sufficient to secure an effective control over expenditure and that such rules and procedures have been duly observed by the public officers concerned therewith; (Amended 32 of 2000 s. 17)

any public moneys appropriated by the Legislative Council for a specified purpose and expended by a public officer have been expended in the due application of that purpose and in accordance with the authority under which the appropriation was made; and

adequate rules and procedures have been made to ensure the proper receipt, custody, issue, sale, transfer and disposal of, or the accounting for, any stamps, securities, stores and other Government property and that such rules and procedures have been duly observed by the public officers concerned therewith.

authorize in writing any public officer on his behalf to conduct any inquiry, examination or audit and require such public officer to report thereon to him:Provided that any such authority shall be subject to the concurrence of the head of the department in which the public officer is employed; (Amended 31 of 2025 s. 49)

require any public officer to give such explanation, or to furnish such information, as the Director may think fit in order to enable the Director to discharge his duties;

without payment of any fee, cause search to be made in, and extracts to be taken from, any book, document or record in any Government department; (Amended 31 of 2025 s. 49)

require any person whom he thinks fit to explain any matter relating to—

report to the Secretary for Justice any matter which he thinks fit. (Amended L.N. 362 of 1997)

a statement of the assets and liabilities of the Government;

an annual statement of the receipts and payments by the Government; (Amended 17 of 1985 s. 2)

a statement of the assets and liabilities of each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance (Cap. 2); (Replaced 45 of 1988 s. 2)

a statement of the receipts and payments by each fund, other than the Lotteries Fund, established in accordance with section 29 of the Public Finance Ordinance (Cap. 2); and (Replaced 45 of 1988 s. 2)

such other statements as the Chief Executive may specify from time to time. (Added 17 of 1985 s. 2. Amended 31 of 2025 s. 51)

shall examine and audit the statements; and

shall, within the period of 7 months after the close of the financial year, or such longer period as the Chief Executive may determine, prepare and submit to the President a report in respect of his examination and audit of the statements and on any matter relating to the performance of his duties and the exercise of his powers under this Ordinance, together with— (Amended 60 of 1978 s. 3; 19 of 1993 s. 3; 31 of 2025 s. 52)

be laid before the Legislative Council; and

be submitted to the Government. (Replaced 60 of 1978 s. 3)

be laid before the Legislative Council; and

be submitted to the Government. (Added 49 of 1984 s. 2)

the Director may submit to the President at any time a special report on any matter incidental to the performance of his duties or the exercise of his powers under this Ordinance; and (Amended 60 of 1978 s. 3; 19 of 1993 s. 3)

the procedure to be followed in respect of such report shall be in accordance with subsections (2) and (2A). (Replaced 49 of 1984 s. 2)

constitutes, in the opinion of the Director, a serious irregularity in the accounting for—

comes to his notice in the performance of his duties or the exercise of his powers under this Ordinance.

shall have in relation to such person, body corporate or other body, its members, officers and employees, the same discretion and powers as are conferred on him by sections 8 and 9 in relation to public moneys, stamps, securities, stores and any other Government property; and

may authorize in writing any person publicly carrying on the profession of accountant or any public officer to audit, examine or inquire into the records and accounts of such person, body corporate or other body and require the authorized accountant or public officer to report thereon to the Director in such manner as the Director may specify: Provided that any such authority to a public officer shall be subject to the concurrence of the head of the department in which the public officer is employed. (Amended 31 of 2025 s. 54)

he is authorized in writing to do so by the Chief Executive in the public interest; and

in the opinion of the Director, such audit, examination or inquiry will not interfere with the due performance of his duties and the due exercise of his powers under this Ordinance.

shall have in relation to such person, body corporate or other body, its members, officers and employees the same discretion and powers as are conferred on him by sections 8 and 9 in relation to public moneys, stamps, securities, stores and any other Government property; and

may authorize in writing any person publicly carrying on the profession of accountant or any public officer to audit, examine or inquire into the records and accounts of such person, body corporate or other body and require the authorized accountant or public officer to report thereon to the Director in such manner as the Director may determine: Provided that any such authority to a public officer shall be subject to the concurrence of the head of the department in which the public officer is employed.

if he has audited the accounts of such person, body corporate or other body, submit to the Chief Executive a statement of such accounts, duly certified by him; and

prepare such a report (if any) as he may think fit in respect of his audit, examination or inquiry into the accounts and submit such report (if any) to the Chief Executive.

be determined by the Financial Secretary;

be payable by such person, body corporate or other body; and

be paid into the general revenue.

be determined by the Financial Secretary; and

be paid from the general revenue.