### Occupational Retirement Schemes Ordinance 《職業退休計劃條例》

66F. Offences of giving false or misleading information
(1) A person commits an offence if—
(a) in purported compliance with an investigation requirement made of the person, the person produces any record or document, or gives any answer, response, explanation or particulars, that is or are false or misleading in a material respect; and
(b) the person knows that, or is reckless as to whether, the record, document, answer, response, explanation or particulars is or are false or misleading in a material respect.
(2) A person commits an offence if, in purported compliance with an investigation requirement made of the person, the person, with intent to defraud, produces any record or document, or gives any answer, response, explanation or particulars, that is or are false or misleading in a material respect.
(3) A person commits an offence if, being an officer or employee of a company, the person, with intent to defraud, causes or allows the company, in purported compliance with an investigation requirement made of the company, to produce any record or document, or give any answer, response, explanation or particulars, that is or are false or misleading in a material respect.
(4) A person who commits an offence under subsection (1) is liable—
(a) on summary conviction—to a fine at level 6 and to imprisonment for 6 months; or
(b) on conviction on indictment—to a fine of $1,000,000 and to imprisonment for 2 years.
(5) A person who commits an offence under subsection (2) or (3) is liable—
(a) on summary conviction—to a fine at level 6 and to imprisonment for 6 months; or
(b) on conviction on indictment—to a fine of $1,000,000 and to imprisonment for 7 years.
(6) If a member of a professional body is alleged to have committed an offence under subsection (1), (2) or (3), the Registrar may refer the matter to the professional body.

66G. Court’s inquiry into failure to comply with investigation requirement
(1) An investigator may, by originating summons, apply to the court for an inquiry into a person’s failure to comply with an investigation requirement.
(2) On application, the court may—
(a) order the person to comply with the requirement within the period specified by the court; and
(b) punish the person, and any other person knowingly involved in the failure, in the same way as if the person and (if applicable) that other person had been guilty of contempt of court.
(3) An originating summons under subsection (1) is to be in Form No. 10 in Appendix A to the Rules of the High Court (Cap. 4 sub. leg. A).

### Occupational Retirement Schemes Ordinance 《職業退休計劃條例》

66H. Criminal proceedings and applications under sections 66E, 66F and 66G
(1) No criminal proceedings may be brought against a person under section 66E or 66F in respect of any conduct if—
(a) an application has previously been made against the person under section 66G in respect of the same conduct; and
(b) either—
(i) the application remains pending; or
(ii) the court has exercised, or declined to exercise, its power under section 66G(2)(b) in relation to the application.
(2) No application may be made against a person under section 66G in respect of any conduct if—
(a) criminal proceedings have previously been brought against the person under section 66E or 66F in respect of the same conduct; and
(b) either—
(i) those proceedings remain pending; or
(ii) because of those proceedings no criminal proceedings may again be lawfully brought against the person under section 66E or 66F in respect of the same conduct.

66I. Use of incriminating evidence in proceedings
(1) If an investigator requires a person to give an answer or response to any question, or to give an explanation or further particulars, under section 66D, the investigator must ensure that the person has first been informed or reminded of the limitations imposed by subsection (2) on the admissibility in evidence of—
(a) the requirement; and
(b) the question and the answer or response, or the explanation or particulars.
(2) If—
(a) an investigator requires a person to give an answer or response to any question, or to give an explanation or further particulars, under section 66D; and
(b) the answer, response, explanation or particulars might tend to incriminate the person, and the person so claims before giving the answer, response, explanation or particulars,
the requirement, as well as the question and the answer or response, or the explanation or particulars, are not admissible in evidence against the person in criminal proceedings in a court of law other than those specified in subsection (3).
(3) For subsection (2), the criminal proceedings are those in which the person is charged, in respect of the answer, response, explanation or particulars, with an offence under—
(a) section 66E or 66F; or
(b) Part V of the Crimes Ordinance (Cap. 200).

### Occupational Retirement Schemes Ordinance 《職業退休計劃條例》

68. Qualification of auditor
(1) Any thing required to be done under this Ordinance or any statement, report or other document required to be made or prepared under this Ordinance by an auditor in respect of a Hong Kong domiciled scheme or proposed Hong Kong domiciled scheme shall be done, made or prepared by a Hong Kong accountant.
(2) Any thing required to be done under this Ordinance or any statement, report or other document required to be made or prepared under this Ordinance by an auditor in respect of an offshore scheme or proposed offshore scheme shall be done, made or prepared by—
(a) a Hong Kong accountant; or
(b) a person—
(i) who may lawfully practise as a professional accountant in the country or jurisdiction which is the domicile of the scheme; and
(ii) without prejudice to subparagraph (i), who holds such qualification as the Registrar may accept as being of a standard comparable to that of a Hong Kong accountant.
(3) Any thing required to be done under this Ordinance or any statement, report or other document required to be made or prepared under this Ordinance by an auditor in respect of an occupational retirement scheme shall be done, made or prepared by an auditor who is not—
(a) a partner, director or employee of the administrator of the scheme;
(b) the relevant employer of the scheme;
(c) an associate or employee of the employer; or
(d) a person having a contract of service with an employee referred to in paragraph (a) or (c).
(4) Where a statement, report or other document which purports to be made or prepared by an auditor in respect of an occupational retirement scheme is received by the Registrar, the Registrar may require—
(a) the person by whom the statement, report or other document purports to have been made or prepared;
(b) the administrator of the scheme; or
(c) the relevant employer of the scheme,
to supply to the Registrar a statement in writing, in a form specified by the Registrar, that the person is not a person referred to in subsection (3)(a), (b), (c) or (d).