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

31. Periodic certification of registered defined benefit schemes
(1) The designated person of a registered scheme which is a defined benefit scheme shall, as regards each successive period of 3 years or such shorter period as the Registrar may specify in rules made by him, from the date of the actuarial review giving rise to the most recent actuarial certificate supplied as regards the scheme to the Registrar in accordance with this Ordinance, within 6 months after the expiration of the period or such later time as the Registrar may in his absolute discretion allow, supply to the Registrar a certificate issued by an actuary which shall either be a full certificate or a qualified certificate.
(2) The full certificate or qualified certificate referred to in subsection (1) shall be prepared in accordance with Schedule 2 and shall contain such other information as the Registrar may specify in rules made under section 73(1)(i).
(3) Where at the time when the application for the registration of an occupational retirement scheme is made, or at any time thereafter, a qualified certificate is supplied to the Registrar as regards a scheme, the following provisions shall apply—
(a) subject to paragraph (b), subsection (1) shall operate as regards the scheme as though the reference therein to each successive period of 3 years was substituted by a reference to each period of 1 year;
(b) the Registrar may by notice in writing require the administrator of the scheme to supply to him within the period specified in the notice (being a period of not less than 1 month beginning on the date of the notice) a report by an actuary on such matters as the Registrar may specify in the notice.
(4) Where the Registrar receives a qualified certificate as regards a registered scheme and he subsequently receives a full certificate as regards that scheme, subsection (3) shall cease to apply as regards the scheme.
(5) The relevant employer of a registered scheme shall, as soon as reasonably practicable after a written request is made of him by the actuary preparing a certificate under this section as regards the scheme—
(a) allow the actuary and such other person as may be authorized by that actuary to have access to such books and records of the employer; and
(b) give to the actuary such information and explanations,
as he may reasonably require for the purposes of discharging his duty in relation to the scheme.
(6) An employer who fails to comply with subsection (5) commits an offence and shall be liable on summary conviction to a fine at level 3.(Amended E.R. 5 of 2021)

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

32. Registrar may require certain reports and certificates
(1) Where the Registrar—
(a) receives as regards a registered scheme—
(i) a qualified certificate under section 31;
(ii) a written request from a consultative committee formed by the members of the scheme; or
(iii) a written request signed by not less than 20% or 100, whichever is less, of the members of the scheme; or
(b) reasonably believes that there exist or existed circumstances which may prejudice the interests of any member of a registered scheme under the scheme,
he may make a requirement described in subsection (2) of the designated person of the scheme.
(2) A requirement referred to in subsection (1) shall be contained in a notice in writing requiring the relevant designated person—
(a) to cause to be prepared by an auditor approved by the Registrar a report on such matters and an account of such description as are specified in the notice;
(b) (where the scheme is a defined benefit scheme) to cause to be issued by an actuary approved by the Registrar a certificate in such form as is specified in the notice,
and to supply to the Registrar the report or certificate when prepared or issued or, in case such actuary refuses to issue such certificate, to notify the Registrar in writing of the refusal, within such period as is specified in the notice (being a period not less than 1 month beginning on the date of the notice).
(3) The Registrar may in his absolute discretion extend the period specified in a notice under this section if he thinks fit.
(4) Where the Registrar receives a report or certificate referred to in subsection (2), he may supply to the relevant employer of the relevant registered scheme a copy of such report or certificate and by notice in writing require him—
(a) to make the copy available for inspection by the members of the scheme in such manner as shall be specified in the notice; and
(b) to inform, in a manner specified in the notice, such members that the report or certificate is available for inspection by them.
(5) Any employer who without reasonable excuse fails to comply with a requirement under subsection (4) commits an offence and shall be liable on summary conviction to a fine at level 3.(Amended E.R. 5 of 2021)
(5A) The Registrar may, in performing any function under this Ordinance, take into account any report or certificate received under this section. (Added 9 of 2020 s. 23)
(6) Nothing in section 77 shall be construed as affecting any provision of this section.

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

33. Information etc. to be given to Registrar
(1) The Registrar may by written notice require a person to give, within the period specified in the notice, any of the following information or documents relating to a registered scheme that is in the person’s possession or under the person’s control— (Replaced 9 of 2020 s. 24)
(a) whether or not on the date of such notice the requirement of section 27(2) was complied with as regards the scheme and, if it was not complied with, particulars of all the restricted investments which on that date formed the whole or part of the assets of that scheme and the proportion of the market value or, where such value cannot be ascertained, the net realizable value of those investments to the market value or (where appropriate) the net realizable value of the scheme’s assets as a whole;
(b) such information as is specified in the notice and which relates to any accounts or records kept under section 20(1); and
(c) any other information or document which is of a class or description specified in the notice and relates to the scheme or the pooling agreement (if any) which applies to the scheme.
(1A) The Registrar may by written notice require a person to give, within the period specified in the notice, any information or document (including a legal opinion, or an auditor’s certificate, on a matter specified by the Registrar) relating to a registered scheme that is reasonably required to enable the Registrar to determine whether—
(a) the scheme by its terms limits membership of the scheme to eligible persons; and
(b) all members of the scheme are eligible persons. (Added 9 of 2020 s. 24)
(2) The Registrar may in his absolute discretion extend the period specified in a notice under this section if he thinks fit.