Personal Data (Privacy) Ordinance Schedule 2 S2-6 Section 4 Cap. 486 consulting with the Secretary for Financial Services and the Treasury, approves. (Amended L.N. 106 of 2002; L.N. 130 of 2007) (3) Subsection (1) shall not be subject to section 10(1) of this Ordinance. 4. Accounts, audit and annual report of Commissioner (1) The Commissioner shall cause proper accounts to be kept of all his financial transactions. (2) The Commissioner shall, as soon as practicable after the expiry of a financial year, prepare a statement of the accounts of the Commissioner, which statement shall include an income and expenditure account and a balance sheet. (3) The Commissioner shall appoint an auditor who shall, as soon as practicable, audit the accounts required under subsection (1) and the statement of accounts required under subsection (2) and shall submit a report on the statement to the Commissioner. (4) The Commissioner shall, as soon as practicable and in any case not later than 9 months after the expiry of a financial year (or such further period as the Chief Secretary for Administration allows), furnish— (a) a report on the activities of the Commissioner during that year including a general survey of developments, during that year, in respect of matters falling within the scope of the Commissioner’s functions; (b) a copy of the statement of accounts required under subsection (2); and (c) the auditor’s report on the statement, Verified Copy Last updated date 25.4.2013