Professional Accountants Ordinance

(7)
In this section,
financial
                year
(
財政年度
) means the period determined by the
                Council under subsection (6) as the period in respect of which the accounts of the
                Institute shall be made up; and
summary of financial
                statements
(
財務報表撮要
) means a summary, approved by the
                Council, of the audited statement of accounts of the Institute required to be laid
                before the annual general meeting of the Institute.
(Amended
23 of 2004 s. 14
)