Page:Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B).pdf/18

Product Eco-responsibility (Regulated Electrical Equipment) Regulation Part 2—Division 3 Section 18 :(a) if that annual audit date is the first annual audit date for the registration—the period beginning on the registration date and ending on the cancellation date; or
 * (b) if that annual audit date is not the first annual audit date for the registration—the period beginning on the date immediately after the last preceding annual audit date, and ending on the cancellation date.

18. Coverage of audit reports

An audit report must cover a return if the reporting period of the return falls within the relevant audit year.

19. Timing of audit reports

Subject to section 46(1), an audit report must be submitted within 3 months after the last day of each audit year.

20. Content of audit reports

(1) The auditor must state in the audit report whether, in the opinion of the auditor and in relation to any return covered by the report, the following statements are true—
 * (a) the registered supplier had kept records and documents in accordance with section 38(4) of the Ordinance, and in accordance with section 15;
 * (b) the return had been prepared in accordance with those records and documents; and
 * (c) the quantities of regulated electrical equipment reported in the return had been reported in accordance with the Ordinance.