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Copyright Statement

Information contained in this website may be re-disseminated or reproduced, provided that Audit Commission as the source of information is acknowledged and that the re-dissemination or reproduction is for non-commercial use. Any other reproduction, adaptation, distribution, dissemination or making available of the content available on this website for commercial use is only permissible subject to prior written approval from Audit Commission and the payment of a charge for such request.

Disclaimer

The information provided by the Government of the Hong Kong Special Administrative Region ("the Government") on this website ("the Government's information") is for reference only. Whilst the Government endeavours to ensure the accuracy of the Government's information on this site, no express or implied warranty is given by the Government as to the accuracy of the Government's information.

This website also contains information input by other parties and users may link this site to other sites and obtain information provided by other parties (collectively called "the other information"). The Government expressly states that it has not approved nor endorsed the other information contained in or in connection with this site.

The Government does not accept any responsibilities for any loss or damage whatsoever arising from any cause whatsoever in connection with this website. The Government is entitled to delete, suspend or edit all information on this site at any time at its absolute discretion without giving any reason.

Users are responsible for making their own assessments of all information contained in or in connection with this site and are advised to verify such information by making reference to its original publication and obtain independent advice before acting on it.

If you have any queries about our Privacy Policy and Practices, please e-mail to enquiry@aud.gov.hk