| Journal Call no. | HF5601.N43 |
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| Author | Cheung, Winnie. |
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| Article Title | Occupational Retirement Schemes accounts and audit requirements / Winnie Cheung. |
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| Is Part Of | The Hong Kong accountant ; v.4, no.6, Nov/Dec 1993, p.70-72, illus. |
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| Abstract | The Occupational Retirement Schemes Ordinance (ORSO), which was enacted on 31 December 1992, was brought into operation on 15 October 1993. The regulatory regime relies heavily on professional certifications by lawyers, accountants and actuaries. This article highlights the responsibilities of the accountant under the Ordinance. |
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