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地產代理監管局
●
2015/16
年報
機構管治
Corporate Governance
Checks and Balances
External Audit
The EAA’s statement of accounts is subject to audit by an external
auditor. In the year of 2015/16, Deloitte Touche Tohmatsu was the
external auditor of the EAA.
The main purpose of the external audit is to provide independent
assurance to the Board that the annual financial statements of
the EAA are fairly stated. The appointment of the EAA’s external
auditor is subject to the approval of the Secretary for Transport
and Housing. The Independent Auditor’s Report and Financial
Statements of 2015/16 audited by Deloitte Touche Tohmatsu are
included on pages 100 to 125.
Appeals
Under the EAO, licensees or licence applicants may appeal
against the EAA’s decisions concerning refusal to grant or renew a
licence, or its disciplinary sanctions by writing to the Secretary for
Transport and Housing.
The Secretary for Transport and Housing is required to appoint
a panel of persons for the purpose of hearing such appeals. The
appeals are determined by a tribunal, the members of which are
appointed by the Chairman of the panel from members of the
panel.
制衡措施
外部審核
監管局的財務報表須經由外部核數師審
核。
2015/16
年度，德勤‧關黃陳方會計
師行獲委聘為監管局的核數師。
外部審核的主要目的是向董事局提交監
管局年度財務報表，呈示公允的獨立保
證。監管局委任的外部核數師須由運輸
及房屋局局長批准。有關德勤‧關黃陳
方會計師行的獨立核數師報告及財務報
表詳載於第
100
至
125
頁。
上訴
根據《地產代理條例》，持牌人或牌照申
請人可對監管局的決定提出上訴，包括
監管局拒絕批給牌照或批出續牌申請，
或監管局施行的紀律處分，上訴須透過
書面方式向運輸及房屋局局長提出。
運輸及房屋局局長須委任人士組成委員
團，專責聆訊上訴。委員團的主席須就
每宗上訴個案，從委員團成員中委任成
員組成審裁小組進行裁決。