### Education Ordinance 《教育條例》

40AY. Constitution of incorporated management committee
(1) An incorporated management committee shall—
(a) have a written constitution which is approved by the Permanent Secretary; and
(b) conduct its affairs in accordance with its constitution.
(2) An incorporated management committee may by resolution amend its constitution in the manner provided for in the constitution.
(3) An amendment to the constitution of an incorporated management committee—
(a) shall be lodged with the Permanent Secretary; and
(b) shall not take effect before the expiry of one month after it is so lodged.
(4) The Permanent Secretary may, by notice in writing to the incorporated management committee concerned, object to an amendment lodged with him before the amendment takes effect. The reason for the objection shall be specified in the notice.
(5) Subject to section 66(1)(ba), an amendment objected to by the Permanent Secretary shall be void.
(6) The Permanent Secretary may, by notice to an incorporated management committee, require its constitution to be amended in such manner as he may specify to secure compliance with law and general education policies. The committee shall amend its constitution accordingly.
(7) Subsections (3) and (4) do not apply to an amendment under subsection (6).
(8) If an objection under subsection (4) to an amendment of constitution which is intended to take effect on a certain date (original effective date

40AZ. Delegation of functions
(1) An incorporated management committee may, either generally or for a particular purpose, delegate any function conferred on it by this Ordinance (except section 40AE and regulation 76 of the Education Regulations (Cap. 279 sub. leg. A)) to any manager of the school.
(2) Where a manager performs a function conferred by this Ordinance on the incorporated management committee, the committee shall, unless the contrary is proved, be deemed to have delegated that function to that manager.
(3) Where there is a delegation under subsection (1), the manager shall—
(a) report to the incorporated management committee on any act done pursuant to the delegated function; and
(b) make such report at the meeting of the committee immediately following the doing of the act.
(4) A delegated function which is duly performed by a delegate shall be regarded as having been performed by the incorporated management committee.
(5) A function which has been delegated may be performed by the incorporated management committee notwithstanding the delegation.

40BA. Permanent Secretary’s nominee may attend meeting
If it appears to the Permanent Secretary that the attendance of a meeting of the incorporated management committee of the school by a public officer will be conducive to the operation and performance of the school—
(a) the Permanent Secretary may, by notice in writing to the committee, nominate the public officer to attend the meeting; and
(b) the public officer may attend the meeting and offer such advice at the meeting as he thinks fit.

### Education Ordinance 《教育條例》

40BB. Accounts of incorporated management committee
(1) An incorporated management committee shall—
(a) maintain proper books of account and other financial and accounting records as stipulated in—
(i) the code of aid for primary schools, the code of aid for secondary schools or the code of aid for special schools (as may be applicable); or
(ii) such instructions as may be given by the Permanent Secretary for the purposes of this paragraph from time to time;
(b) cause to be prepared for each accounting year of the committee statements of the accounts of the committee; and
(c) submit the statement of accounts to the Permanent Secretary at such time and in such manner as the Permanent Secretary may specify.
(2) The statement of accounts mentioned in subsection (1) shall—
(a) include an income and expenditure account and balance sheet; and
(b) be authenticated by the signatures of the supervisor of the school and one other manager authorized by the incorporated management committee of the school to act for that purpose, either generally or specifically.
(3) An incorporated management committee shall appoint an accountant as the auditor.
(4) The auditor appointed under subsection (3) shall—
(a) audit the accounts prepared under subsection (1);
(b) report as to—
(i) whether such account and balance sheet present fairly the financial transactions of the incorporated management committee during the accounting year to which the account and balance sheet relate; and
(ii) the financial position of the incorporated management committee at the end of that year, subject to such qualification (if any) as he thinks fit;
(c) submit the report to the Permanent Secretary at such time as the Permanent Secretary may specify;
(d) be entitled to require such information and explanations as he considers necessary for discharging his duties; and
(e) comply with such directions as may be given by the Permanent Secretary for the purposes of this paragraph from time to time.
(5) The incorporated management committee shall permit—
(a) the Permanent Secretary;
(b) any inspector of schools; or
(c) the auditor appointed under subsection (3),
to inspect the books of account and all vouchers, receipts, invoices, documents and records in the committee’s control which are relevant to the financial transactions of the committee.
(6) In this section, accountant (會計師) means a certified public accountant (practising) as defined by section 2(1) of the Accounting and Financial Reporting Council Ordinance (Cap. 588). (Amended L.N. 66 of 2022)

40BC. Service of documents
A document may be served on an incorporated management committee by leaving it at, or sending it by post to, the registered office of the committee.

### Education Ordinance 《教育條例》

40BD. Restrictions on execution of judgment by writ of fieri facias
In the execution of a judgment against an incorporated management committee of a school by writ of fieri facias, any property that is—
(a) located in the school premises; and
(b) used in connection with giving instructions to the pupils of the school,
shall not be seized.

40BE. Dissolution
On the cancellation of the registration or provisional registration of a school under section 22—
(a) the incorporated management committee shall be dissolved;
(b) the name of the committee shall be removed from the register of incorporated management committees; and
(c) the properties owned by the committee immediately before its dissolution shall be vested in the Permanent Secretary as the corporation sole constituted under the Permanent Secretary for Education Incorporation Ordinance (Cap. 1098) who shall— (Amended L.N. 130 of 2007)
(i) as far as reasonably practicable, apply the properties to settle the liabilities (if any) of the committee which are outstanding immediately before its dissolution in such manner as he considers fair;
(ii) where after such settlement (if any) any property which was donated to the committee remains, return the property to the donor unless the donor indicated at the time of the donation that he did not wish to reclaim the property in the event of the dissolution of the committee;
(iii) where after such settlement or return (if any) any property remains, apply the property towards any purpose which is conducive to education in Hong Kong.

40BF. Declaration of pecuniary or other personal interests annually
(1) A manager of a school shall, at least once in every 12 months, make to the incorporated management committee of the school a written declaration which—
(a) states the particulars of any pecuniary or other personal interest, direct or indirect, that he has in any matter that raises or may raise a conflict with his duties as a manager of the school; or
(b) states that he has no such interest.
(2) Within one month after a change occurs in any matter stated in a declaration, the manager who made the declaration shall make to the incorporated management committee another written declaration which states the change.
(3) A manager shall, if so required by the incorporated management committee, provide the committee with such further information as it thinks necessary to establish any particular contained in a declaration made by him.
(4) A manager shall not make a declaration under subsection (1) or (2) which he knows to be false or misleading in a material particular.