Factories and Industrial Undertakings Ordinance

(2)
For the purpose of complying with an order made under subsection (1), the
                proprietor must
provide—
(a)
a copy of the return furnished by the proprietor for profits tax under
section 51(1)
of the Inland Revenue Ordinance (
Cap. 112
); or
(b)
a document containing the turnover information of the proprietor’s business
                    that has been audited by a certified public accountant (practising) as defined
                    by
section 2(1)
of the Accounting and Financial Reporting Council
                    Ordinance (
Cap. 588
).