### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

6H. Authority may issue guidelines
(1) The Authority may issue guidelines for the guidance of approved trustees, service providers, participating employers and their employees, self-employed persons, regulated persons and other persons concerned with this Ordinance. (Amended 16 of 2012 s. 7)
(2) A guideline—
(a) may consist of a code, standard, rule, specification or provision relating to provident fund schemes or a class of such schemes; and
(b) may apply, incorporate or refer to any document that has been published by a person, either as in force at the time when it is issued under this section or as amended or published from time to time.
(3) A guideline may require persons (including persons belonging to a class) specified in the guideline to give to the Authority information or documents of a kind specified in the guideline. The guideline may only specify information or documents of a kind that the Authority reasonably requires for the exercise or performance of its functions. This subsection has effect whether or not regulations are made for the purposes of section 21C(2)(k), 22A(2)(b) or 46(1A)(t).
(4) The Authority must publish a guideline issued under this section in the Gazette or in some other publication determined by the Authority.
(5) The Authority may amend or revoke a guideline issued under this section. Subsection (4) applies to the amendment or revocation of a guideline in the same way as it applies to the issue of a guideline.
(6) A person does not incur a civil or criminal liability only because the person has contravened a guideline issued under this section. However, if in any legal proceedings the court is satisfied that such a guideline is relevant to determining a matter that is in issue in the proceedings—
(a) the guideline is admissible in evidence in the proceedings; and
(b) proof that the person contravened or did not contravene the guideline may be relied on by any party to the proceedings as tending to establish or negate the matter.
(7) In any legal proceedings, a document that purports to be a copy of a guideline issued under this section is, in the absence of evidence to the contrary, to be presumed to be a true copy of the guideline.
(8) Despite anything in this Ordinance, the Authority must consult the Insurance Authority, the Monetary Authority, and the Securities and Futures Commission, regarding guidelines that it proposes to issue under this section, or any amendment or revocation that it proposes to make in relation to guidelines issued under this section, in so far as those guidelines apply, or the amendment or revocation applies, to regulated persons. (Added 16 of 2012 s. 7)
(Added 4 of 1998 s. 2)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

6I. Authority to prepare annual report
(1) As soon as practicable after the end of each financial year of the Authority, the Authority must prepare a report as to—
(a) the operation of this Ordinance during that year; and
(b) the activities of the Authority during that year.
(2) As soon as practicable after preparing a report in accordance with this section, the Authority must deliver the report to the Financial Secretary, together with—
(a) the financial statements of the Authority for the financial year to which the report relates; and 
(b) the report of the Authority’s auditor on those statements.
(3) The Financial Secretary may publish the documents delivered in accordance with subsection (2) in such manner as the Financial Secretary thinks fit.
(Added 4 of 1998 s. 2)

6J. Authority to prepare corporate plan
(1) The Authority must, before the end of each financial year of the Authority, prepare a corporate plan for its next financial year.
(2) A corporate plan must specify—
(a) the objectives of the Authority’s activities for the financial year concerned; and
(b) the nature and scope of the activities to be undertaken in order to achieve those objectives; and
(c) a budget of estimated expenditure for achieving those objectives.
(3) Before completing the preparation of a corporate plan, the Authority must submit a draft of the plan for approval by the Financial Secretary and must take into account any comments made by the Financial Secretary on the draft.
(4) As soon as practicable after completing the preparation of a corporate plan, the Authority must deliver the plan to the Financial Secretary.
(5) The Financial Secretary may publish the corporate plan delivered in accordance with subsection (4) in such manner as the Financial Secretary thinks appropriate.
(6) The Authority may also, if it thinks fit, attach to a corporate plan a proposed corporate plan for 1 or more financial years following the financial year to which the first-mentioned plan relates.
(Added 4 of 1998 s. 2)

6K. Preparation of other reports by Authority
(1) The Authority may, whenever it considers necessary, provide the Financial Secretary with a report as to any improvements that it considers to be necessary for the effective or efficient operation of the Authority.
(2) The Financial Secretary may, from time to time, request the Authority to provide the Financial Secretary with a report as to—
(a) the operation of this Ordinance; or
(b) the activities of the Authority.
(3) The Authority must comply with a request made under subsection (2) as soon as practicable after receiving it.
(Added 4 of 1998 s. 2)

### Mandatory Provident Fund Schemes Ordinance 《強制性公積金計劃條例》

6KA. Designation of electronic system by Authority
(1) The Authority may designate an electronic system for use for the purposes of this Ordinance (other than Part 3B). (Amended 40 of 2021 s. 11)
(2) The Authority may designate under subsection (1) an electronic system that is established and operated by— (Amended 16 of 2020 s. 8)
(a) the Authority; or
(b) a wholly owned subsidiary. (Added 16 of 2020 s. 8)
(3) An approved trustee who uses, or is required by law to use, a designated electronic system must take any action specified by the Authority as being necessary for ensuring the proper and efficient operation of the system.
(4) The Authority or the wholly owned subsidiary operating a designated electronic system (operator

6L. Financial year of the Authority
The financial year of the Authority is—
(a) the period beginning with the commencement* of this section and ending with 31 March next following; and
(b) the period of 12 months ending on 31 March in each subsequent year.
(Added 4 of 1998 s. 2)

6M. MPFA Administration Account
(1) The Authority must establish and maintain at a bank located in Hong Kong an account called in English the “MPFA Administration Account” and in Chinese “強制性公積金計劃管理局行政帳戶”.
(2) There is payable into the Account all money received by the Authority (other than money paid to or recovered by the Authority for the benefit of a scheme member), including interest received in respect of investments and all money directed to be paid into the Account by this or any other Ordinance. (Amended 30 of 2008 s. 2)
(3) There is payable from the Account all payments made on account of the Authority or otherwise required to meet the expenditure incurred in relation to the functions of the Authority (including the remuneration of the Managing Director and the other staff of the Authority) and all money directed to be paid from the Account by this or any other Ordinance.
(Added 4 of 1998 s. 2)