Guides the reporting obligations of external auditors under the Banking Ordinance: appointment, removal and resignation of auditors; auditors' reporting on banking returns (coverage, frequency, criteria for reporting errors); reporting on internal control systems through annual and ad hoc reviews; reporting of specified matters (significant adverse matters, non-compliance with the SFO); and the protected direct communication between the auditors and the HKMA. Classification: a non-statutory guideline issued as a guidance note; version V.1, 06.11.03; applies to all AIs.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.