### Hong Kong Examinations and Assessment Authority Ordinance 《香港考試及評核局條例》

10. Programme and estimates
(1) The Authority may, from time to time, with the prior approval of the Chief Executive, fix a period to be the financial year of the Authority.
(2) In each such financial year, before a date to be appointed by the Chief Executive, the Authority shall submit to the Chief Executive a programme of its proposed activities and estimates of income and expenditure of the Authority for the next financial year. (Amended 14 of 1987 s. 8)
(3) The estimates of income submitted under subsection (2) shall include details of the fees which the Authority proposes to charge candidates sitting the specified examinations and a statement of any proposed increase in such fees. (Amended 14 of 1987 s. 8)
(4) The Chief Executive shall consider the programme, estimates and proposed fees submitted to him under subsection (2) and may approve or reject them, and, in the case of rejection, may require the Authority to resubmit the programme or estimates or proposed fees, or all or any of them modified in such manner and within such time as the Chief Executive may direct.
(5) The Authority may from time to time vary the estimates of income and expenditure approved under subsection (4), excluding the fees payable in respect of the specified examinations, and shall, as soon as practicable, deliver to the Chief Executive details of any variation. (Amended 14 of 1987 s. 8)
(6) The Authority shall cause to be published in the Gazette any fees payable in respect of the specified examinations approved under subsection (4) within 28 days of the date upon which it receives notice of such approval.
(7) (Repealed 14 of 1987 s. 8)(Amended 53 of 2000 s. 3)

### Hong Kong Examinations and Assessment Authority Ordinance 《香港考試及評核局條例》

11. Accounts and statements
(1) The Authority shall keep such accounts of its transactions as the Director of Accounting Services may require and shall prepare, for each financial year of the Authority, a statement of the accounts of the Authority, which statement shall include an income and expenditure account and balance sheet and shall be signed by the Chairman of the Authority. (Replaced 14 of 1987 s. 9)
(2) The signed statement of the accounts of the Authority shall be submitted by the Chairman to an auditor appointed by the Authority with the prior approval of the Chief Executive not later than 6 months following the end of the period to which it relates or by such later date as the Chief Executive may allow. (Amended 53 of 2000 s. 3)
(3) The accounts of the Authority and the signed statement of the accounts shall be audited by the appointed auditor, who shall certify such statement subject to such report, if any, as he may think fit.
(4) A copy of the signed and audited statement of accounts together with the report, if any, of the appointed auditor and a report by the Authority on its activities during the period covered by the audited accounts, shall be submitted to the Chief Executive and laid on the table of the Legislative Council within 3 months of the receipt by the Authority of the signed and audited statement of accounts from the appointed auditor. (Amended 53 of 2000 s. 3)

12. Administration fee
The Financial Secretary may direct that an annual fee, determined by him, to cover the costs of any service provided by the Government shall be charged against the income of the Authority and paid into the general revenue of Hong Kong.
(Amended 14 of 1987 s. 10)

12A. Investment of surplus moneys
(1) All moneys of the Authority which are not immediately required may be—
(a) deposited in Hong Kong currency on fixed term or call deposit or in a savings account, in any authorized institution within the meaning of the Banking Ordinance (Cap. 155);
(b) invested in Hong Kong dollar certificates of deposit issued by any authorized institution within the meaning of the Banking Ordinance (Cap. 155); or
(c) invested in bonds or other securities issued or guaranteed by the Government. (Amended 94 of 1993 s. 40)
(2) In this section, certificate of deposit (存款證) means a certificate of deposit within the meaning of section 2 of the Inland Revenue Ordinance (Cap. 112). (Added 94 of 1993 s. 40)
(Added 14 of 1987 s. 11)

### Hong Kong Examinations and Assessment Authority Ordinance 《香港考試及評核局條例》

13. Power of the Chief Executive to give directions
(1) The Chief Executive may give the Authority directions of a general character as to the discharge by the Authority of its functions in relation to matters appearing to the Chief Executive to affect the public interest.
(2) The Authority shall, in the exercise or performance of any power or duty under this Ordinance, comply with any directions given by the Chief Executive under subsection (1).
(Amended 53 of 2000 s. 3)

14. Authority not servant or agent of the Government
The Authority is not the servant or agent of the Government and does not enjoy any status, immunity or privilege of the Government.
(Amended 23 of 2002 s. 29)

15. Secrecy
(1) Except as may be appropriate for the exercise or performance of any duty or function under this Ordinance or for carrying into effect the provisions of this Ordinance, every person who has been appointed under or who is or has been employed in carrying out or assisting any person to carry out the provisions of this Ordinance—
(a) shall preserve and aid in preserving secrecy with regard to all matters coming to his knowledge in the exercise or performance of any duty or function under this Ordinance;
(b) shall not communicate any such matter to any person; and
(c) shall not suffer or permit any person to have access to any records in the possession, custody or control of any person to whom this subsection applies.
(2) Subsection (1) does not apply—
(a) to the disclosure of any information authorized to be disclosed or furnished by the Authority; or
(b) to the disclosure of information for the purpose of any legal proceedings brought under this Ordinance, or for the purpose of any report of any such proceedings; or
(c) to the disclosure of information for the purpose of any investigation by an officer of the Independent Commission Against Corruption or member of the Hong Kong Police Force of any offence or suspected offence under this or any other Ordinance or law of Hong Kong. (Amended L.N. 362 of 1997)
(3) Any person who—
(a) contravenes subsection (1); or
(b) aids, abets, counsels or procures any person to contravene subsection (1),
commits an offence and is liable on conviction to a fine at level 4 and to imprisonment for 6 months. (Amended 35 of 2003 s. 3)

### Hong Kong Examinations and Assessment Authority Ordinance 《香港考試及評核局條例》

16. Impersonation of members or employees of Authority
Any person who, by any act or omission and whether or not with intent to procure any advantage or reward, falsely pretends that he is an employee, servant, agent or member of the Authority or aids, abets, counsels or procures any person to so pretend, commits an offence and is liable on conviction to a fine at level 4 and to imprisonment for 6 months.
(Amended 35 of 2003 s. 4)