持牌法團或有聯繫實體應就《帳目及審計規則》第3(1)(a)或3(3)(a)條呈交一套包含其本身的損益表、資產負債表及帳目附註的帳目。此外，根據《帳目及審計規則》第4(1)(b)及4(1)(c)條的規定，持牌法團或有聯繫實體須呈交核數師報告，當中載有核數師對該持牌法團或有聯繫實體的資產負債表及損益表的意見。
最後更新日期: 2016年11月23日
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