Past version: effective up to 30/12/2015
To view other versions open the versions tab on the right

In all cases:—

(1) the accountants' report must include a statement of:
(a) whether or not the accounts for the period reported on have been audited and, if so, by whom; and
(b) whether or not any audited accounts have been made up since the end of the last financial period reported on;
(2) the reporting accountants must express an opinion as to whether or not the relevant information gives, for the purposes of the accountants' report, a true and fair view of the results and cash flows for the period reported on and of the balance sheet as at the end of each of the period reported on;
(3) the accountants' report must state that it has been prepared in accordance with the Auditing Guideline — Prospectuses and the reporting accountant (Statement 3.340) issued by the Hong Kong Institute of Certified Public Accountants;
(4) the reporting accountants must be named in the accountants' report; and
(5) the accountants' report must be dated.