### Audit Ordinance 《核數條例》

15. Audit, examination or inquiry into the accounts of persons, bodies corporate, etc. under the Governor’s authority
(1) Notwithstanding that he is not empowered by any Ordinance to audit, examine or inquire into the accounts of a person, body corporate or other body, the Director may audit, examine or inquire into the records and accounts of any person, body corporate or other body if—
(a) he is authorized in writing to do so by the Governor in the public interest; and 
(b) in the opinion of the Director, such audit, examination or inquiry will not interfere with the due performance of his duties and the due exercise of his powers under this Ordinance.
(2) Where the Director undertakes under subsection (1) the audit, examination of, or inquiry into the records and accounts of any person, body corporate or other body, he—
(a) shall have in relation to such person, body corporate or other body, its members, officers and employees the same discretion and powers as are conferred on him by sections 8 and 9 in relation to public moneys, stamps, securities, stores and any other Government property; and
(b) may authorize in writing any person publicly carrying on the profession of accountant or any public officer to audit, examine or inquire into the records and accounts of such person, body corporate or other body and require the authorized accountant or public officer to report thereon to the Director in such manner as the Director may determine:
Provided that any such authority to a public officer shall be subject to the concurrence of the head of the Department in which the public officer is employed.
(3) Any person, body corporate or other body whose records and accounts have been audited, examined or inquired into under subsection (1) may be charged such fee (if any) as may be determined under section 17(1).

### Audit Ordinance 《核數條例》

16. Director’s certification of accounts and report of accounts of bodies corporate, etc.
(1) Subject to the provisions of any other Ordinance, where the Director has audited, examined or inquired into the accounts of any person, body corporate or other body under section 14 or 15 he shall—
(a) if he has audited the accounts of such person, body corporate or other body, submit to the Governor a statement of such accounts, duly certified by him; and
(b) prepare such a report (if any) as he may think fit in respect of his audit, examination or inquiry into the accounts and submit such report (if any) to the Governor.
(2) If the Director so requests, the Governor shall authorize the Director to transmit to the President a copy of any certified statement of accounts or report submitted to the Governor under subsection (1), and the procedure to be followed in respect of such statement or report shall be in accordance with section 12(2) and (2A). (Replaced 19 of 1993 s. 5)

17. Fees to be determined by the Financial Secretary
(1) Subject to the provisions of any other Ordinance, the fee (if any) charged for the audit, examination or inquiry into the accounts of any person, body corporate or other body undertaken by the Director under section 14 or 15 shall—
(a) be determined by the Financial Secretary;
(b) be payable by such person, body corporate or other body; and
(c) be paid into the general revenue.
(2) Subject to the provisions of any other Ordinance, the fee (if any) payable to an authorized person for the audit, examination or inquiry into the accounts of any person, body corporate or other body under section 14(1)(b) or 15(2)(b) shall— (E.R. 6 of 2019)
(a) be determined by the Financial Secretary; and
(b) be paid from the general revenue.

18. Amendment of Schedules
(1) The Financial Secretary may, by notice published in the Gazette, amend Schedule 1.
(2) The Director may, by notice published in the Gazette, amend Schedule 2.
(Added 32 of 2000 s. 21)

### Buildings Ordinance (Application to the New Territories) Ordinance 《建築物條例(新界適用)條例》

1. Short title
This Ordinance may be cited as the Buildings Ordinance (Application to the New Territories) Ordinance.

### Buildings Ordinance (Application to the New Territories) Ordinance 《建築物條例(新界適用)條例》

3. Application of Buildings Ordinance to the New Territories
Subject to Part 3, the Buildings Ordinance (Cap. 123) shall apply to the New Territories.
(Amended E.R. 2 of 2012)

4. General power to issue certificates of exemption in respect of building works
The Director may issue a certificate of exemption in respect of any building works in the New Territories.

5. Special power to issue certificates of exemption in respect of building works
Subject to the provisions of this Ordinance, the Director shall issue a certificate of exemption in respect of building works in the New Territories—
(a) for a building to be built by any person and to be used for non-industrial purposes;
(b) for a building to be built by a community organization for the use of the community;
(c) for a building to be built on agricultural land and to be used solely for agricultural purposes;
(d) for the replacement of a temporary structure in the New Territories.

6. Site formation works and drainage works
Where the Director has issued a certificate of exemption under section 4 or 5 he may also issue—
(a) a certificate of exemption in respect of site formation works;
(b) a certificate of exemption in respect of drainage works.

### Buildings Ordinance (Application to the New Territories) Ordinance 《建築物條例(新界適用)條例》

7. Effect of certificate of exemption
(1) Subject to subsection (2) and to compliance with any conditions imposed by the Director under section 9—
(a) sections 4, 9, 9AA, 14, 21, 30, 30A, 30B, 30C, 30D, 30E and 30F of the Buildings Ordinance (Cap. 123) and the regulations made under that Ordinance shall not apply— (Amended 20 of 2008 s. 47; 16 of 2011 s. 45)
(i) in respect of building works or site formation works; and
(ii) for any building,

specified in a certificate of exemption; and
(b) the provisions and regulations mentioned in paragraph (a) and section 28 of the Buildings Ordinance (Cap. 123) shall not apply—
(i) in respect of any drainage works; and
(ii) for any building,

specified in a certificate of exemption,
carried out by or on behalf of the person named in that certificate of exemption.
(2) Subsection (1) shall not apply in relation to a certificate of exemption issued under section 4 or 5 in respect of a building of greater dimensions than the building described—
(a) in the case of—
(i) a certificate of exemption in respect of new housing;
(ii) a certificate of exemption in respect of community use; or
(iii) a certificate of exemption granted under section 4, 
in Part 1 of the Schedule;
(b) in the case of a certificate of exemption in respect of agricultural use, in Part 2 of the Schedule; or
(c) in the case of a certificate of exemption in respect of replacement housing, in Part 3 of the Schedule. (Amended E.R. 2 of 2012)

8. Certificates to be in writing
Any certificate of exemption issued under this Ordinance shall be in writing and in a form determined by the Director.

9. Director may impose conditions
The Director may issue a certificate of exemption subject to such conditions relating to safety and health or such other reasonable conditions as he may impose and any such conditions shall be recorded on the certificate of exemption.