香港證券及投資學會年報2024

Regular management meetings were held to review operations, ensure alignment with relevant standards, laws, and regulations, and maintain sound corporate governance practices. The Audit and Risk Committee provides oversight and guidance on these matters, identifies key issues, and makes recommendations to the Board for approval, ensuring a strong control environment and mitigating potential risks. Compliance The HKSI Institute adheres to all relevant accounting, tax and local legal requirements, including the China Personal Information Protection Law (PIPL), to ensure the proper management of personal information and data. The Institute particularly ensures that personal information related to the Licensing Examination for Securities and Futures Intermediaries (LE) conducted in Mainland China is handled in compliance with PIPL, consistent with its commitment to data protection and compliance. External Auditor Reporting directly to the Audit and Risk Committee, KPMG has been the Honorary Auditor of the HKSI Institute since 1997, providing independent assessment of the Institute’s financial position and financial related internal controls. 管理層定期召開會議，以審視學會的營運情 況，確保其符合相關標準、法律及規定，並維 持良好的企業管治守則。審計及風險委員會負 責就此等事宜提供監督及指引，並就所識別的 重大問題提出建議供董事局批准，藉此實踐嚴 謹的監控，並降低潛在風險。 合規事宜 學會全面遵守一切相關會計、稅務及本地法定 要求，包括中國《個人信息保護法》，確保個人 訊息和資料得到妥善管理。就在中國內地進行 的證券及期貨從業員資格考試，學會特別強調 對相關個人資料須根據《個人信息保護法》的規 定處理，體現學會致力保障個人資料的安全和 合規使用。 外部核數師 自 1997 年起，學會承蒙畢馬威會計師事務所擔 任義務核數師，為學會的財務狀況及財務相關 內部監控提供獨立評估，並直接向審計及風險 委員會作匯報。 11 香港證券及投資學會 二零二四年年報