Personal Data (Privacy) Ordinance Schedule 2 S2-8 Section 5 Cap. 486 to the Chief Secretary for Administration who shall cause the same to be tabled in the Legislative Council. (Amended L.N. 362 of 1997) 5. (5) This section shall not be subject to section 10(1) of this Ordinance. Director of Audit’s examination (1) The Director of Audit may, in respect of any financial year, conduct an examination into the economy, efficiency and effectiveness with which the Commissioner has expended his resources in performing his functions and exercising his powers. (2) Subject to subsection (3), the Director of Audit shall have a right of access at all reasonable times to all such documents as he may reasonably require for conducting an examination under this section and shall be entitled to require from any person holding or being accountable for any such document such information and explanation as he considers reasonably necessary for that purpose. (3) Subsection (2) applies only to documents in the custody and control of the Commissioner. (4) The Director of Audit may report to the President of the Legislative Council the results of an examination conducted by him under this section. (5) Subsection (1) shall not operate to entitle the Director of Audit to question the merits of the policy objectives of the Commissioner. 6. Exemption from taxation (1) The Commissioner shall be exempt from taxation under the Inland Revenue Ordinance (Cap. 112). Verified Copy Last updated date 25.4.2013