(4) 第(1)﹑(2)及(3)款對於在1975年10月1日前提交任何私人公司省 覽的該公司資產負債表不具效力，但本條例中在緊接上述日期前所施行的 條文，在有關下列各項而言則適用─
" (4) Subsections (1), (2) and (3) shall not have effect in relation to a balance sheet of a private company laid before it before 1 October 1975, but the provisions of this Ordinance which were in force immediately before the said date shall apply in relation to-"
(a) 任何人獲提供任何此等資產負債表的權利，及
" (a) the right of any person to be furnished with a copy of any such balance sheet, and"
(b) 公司及其任何高級人員就未有達成該項權利而須負的法律責任。
(b) the liability of the company and any officer thereof in respect of a failure to satisfy that right.
(1) 每間公司均須於每次周年大會上委任一名或多於一名核數師，任 期由該次大會結束時開始，直至公司下一次周年大會結束時為止。
(1) Every company shall at each annual general meeting of the company appoint an auditor or auditors to hold office from the conclusion of that meeting until the conclusion of the next annual general meeting of the company.
(2) 凡在公司的周年大會上並無委任或並無再度委任核數師，法院可 應公司的任何成員提出的申請，委任一人填補該空缺。
" (2) Where at an annual general meeting of a company no auditors are appointed or reappointed, the court may, on the application of any member of the company, appoint a person to fill the vacancy."
(3) 公司的首任核數師，可於公司第一次周年大會舉行前的任何時間 由董事委任，而獲如此委任的核數師的任期，乃直至該次大會結束時為止 。
" (3) The first auditors of a company may be appointed by the directors at any time before the first annual general meeting of the company, and auditors so appointed shall hold office until the conclusion of that meeting."
(4) 如董事未有行使其根據第(3)款所具有的權力，該等權力可由公司 在大會上行使。
" (4) If the directors fail to exercise their powers under subsection (3), those powers may be exercised by the company in general meeting."
(5) 董事或公司可在大會上將核數師一職的臨時空缺填補，但當任何 上述空缺持續存在時，則尚存或留任的一名或多於一名核數師(如有的話) 可充任其職。
" (5) The directors, or the company in general meeting, may fill any casual vacancy in the office of auditor, but while any such vacancy continues, the surviving or continuing auditor or auditors, if any, may act."
(6) 公司可藉普通決議將一名任期未屆滿的核數師免任，即使公司與 該名核數師所訂立的任何協議有任何規定；除私人公司外，如公司在大會 上通過一項將核數師免任的決議，公司須於14天內按指明格式將有關事實 通知處長。 (由1977年第3號第35條修訂)
" (6) A company may by ordinary resolution remove an auditor before the expiration of his term of office, notwithstanding anything in any agreement between it and him; and, except in the case of a private company, where a resolution removing an auditor is passed at a general meeting of a company, the company shall within 14 days give notice of that fact in the specified form to the Registrar. (Amended 3 of 1997 s. 35)"
(7) 如公司未有按第(6)款所規定發出通知，公司及其每名失責高級人 員即屬犯罪，可處罰款，如持續失責，則可處按日計算的失責罰款。 ( 由1990年第7號第2條修訂)
" (7) If a company fails to give notice as required by subsection (6), the company and every officer of the company who is in default shall be guilty of an offence and liable to a fine and, for continued default, to a daily default fine. (Amended 7 of 1990 s.2)"
(8) 公司核數師的酬金如下─
(8) The remuneration of the auditor of a company-
(a) 如核數師由董事或法院委任，酬金可由董事或法院釐定(視屬何情 況而定)；
" (a) in the case of an auditor appointed by the directors or by the court, may be fixed by the directors or by the court, as the case may be;"
(b) 除(a)段另有規定外，酬金須由公司在大會上釐定，或以公司在大 會上所決定的方式釐定。
" (b) subject to paragraph (a), shall be fixed by the company in general meeting or in such manner as the company in general meeting may determine."
(9) 公司如以某商號的名稱委任該商號為核數師，此舉須當作委任該 等在委任有效期內不時身為該商號所構成的合夥人並且符合資格獲委任為 公司核數師的人︰
(9) The appointment of a firm by its firm name to be the auditors of a company shall be deemed to be an appointment of those persons who shall from time to time during the currency of the appointment be the partners in that firm as from time to time constituted and who are qualified for appointment as auditors of that company:
但如所有在委任當日是該商號的合夥人及如前述般符合資格的人，在 委任期屆滿前不再是合夥人或不再如此符合資格，則該項委任即告失效， 而核數師一職亦會因此而出現臨時空缺。
" Provided that any such appointment shall lapse, and thereby create a casual vacancy in the office of auditor, if all those persons who were partners in the firm and qualified as aforesaid at the date of the appointment cease to be partners or so qualified before the period of the appointment expires."
(10) 第(6)款不得解作將任何根據該款被免任的人所應得的補償或損 害賠償剝奪，而該等補償或損害賠償乃就該人被終止委任為核數師或就隨 被終止委任為核數師而被終止其他委任而應向其支付者。
(10) Nothing in subsection (6) shall be taken as depriving a person removed thereunder of compensation or damages payable to him in respect of the termination of his appointment as auditor or of any appointment terminating with that as auditor.
(a) 委任卸任核數師以外的人為核數師；或
(a) appointing as auditor a person other than a retiring auditor; or
(b) 填補核數師一職的臨時空缺；或
(b) filling a casual vacancy in the office of auditor; or
(c) 再度委任卸任核數師為核數師，而該核數師先前獲董事委任填補 臨時空缺者；或
(c) reappointing as auditor a retiring auditor who was appointed by the directors to fill a casual vacancy; or
(d) 將任期未屆滿的核數師免任。
(d) removing an auditor before the expiration of his term of office.
(2) 公司於接獲有關前述該等預定決議的通知時，須立即將該通知的 副本送交─
(2) On receipt of notice of such an intended resolution as aforesaid the company shall forthwith send a copy thereof-
(a) 擬被委任或免任的人(視屬何情況而定)；
" (a) to the person proposed to be appointed or removed, as the case may be;"
(b) 該名卸任核數師(如屬第(1)(a)款所指的情況)；及 (由1997年第 80號第102條修訂)
" (b) in a case within subsection (1)(a), to the retiring auditor; and"
(c) 已辭職的核數師(如屬第(1)(b)或(c)款所指的情況，而臨時空缺 乃因該名核數師辭職而產生)。
" (c) where, in a case within subsection (1)(b) or (c), the casual vacancy was caused by the resignation of an auditor, to the auditor who resigned."