物業管理業監管局周年報告2023-24

103 Annual Report 2023-24 Property Management Services Authority 財務報告 Financial Report 年度回顧 Review of the Year 積極溝通聯繫 Active Communication 機構管治 Corporate Governance 獨立核數師報告 Independent Auditor’s Report 獨立核數師報告 INDEPENDENT AUDITOR’S REPORT TO THE PROPERTY MANAGEMENT SERVICES AUTHORITY (established in Hong Kong under the Property Management Services Ordinance) Opinion We have audited the financial statements of the Property Management Services Authority (“PMSA”) set out on pages 107 to 132, which comprise the statement of financial position as at 31 st March 2024, and the statement of income and expenditure, statement of changes in reserve and statement of cash flows for the year then ended, and notes to the financial statements, including material accounting policy information. In our opinion, the financial statements give a true and fair view of the financial position of the PMSA as at 31 st March 2024, and of its financial performance and its cash flows for the year then ended in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and have been properly prepared in compl iance wi th the Property Management Services Ordinance. Basis for Opinion We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the PMSA in accordance with the HKICPA’s Code of Ethics for Professional Accountants (“the Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We bel ieve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 致物業管理業監管局 ﹙根據《物業管理服務條例》於香港成 立﹚ 意見 本核數師（以下簡稱「我們」）已審計列載 於第 107 頁至第 132 頁物業管理業監管局 （以下簡稱「監管局」）的財務報表，此財 務報表包括於 2024 年 3 月 31 日的財務狀 況表與截至該日止年度的收支結算表、儲 備變動表及現金流量表，以及財務報表附 註，包括重大會計政策資訊。 我們認為，該等財務報表已根據香港會計 師公會頒布的《香港財務報告準則》真實 而中肯地反映了監管局於 2024 年 3 月 31 日的財務狀況及截至該日止年度的財務表 現及現金流量，並已遵照《物業管理服務 條例》妥為擬備。 意見的基礎 我們已根據香港會計師公會頒布的《香港 審計準則》進行審計。我們在該等準則下 承擔的責任已在本報告的「核數師就審計 財務報表承擔的責任」部分中作進一步闡 述。根據香港會計師公會頒布的《專業會 計師道德守則》（以下簡稱「守則」），我們 獨立於監管局，並已履行守則中的其他專 業道德責任。我們相信，我們所獲得的審 計憑證能充足及適當地為我們的審計意見 提供基礎。