香港證券及投資學會年報2024

AUDITOR’S REPORT 核數師報告 Independent auditor’s report to the members of Hong Kong Securities and Investment Institute (Incorporated in Hong Kong as a company limited by guarantee) Opinion We have audited the consolidated financial statements of Hong Kong Securities and Investment Institute (“the Institute”) and its subsidiaries (“the Group”) set out on pages 61 to 92, which comprise the consolidated statement of financial position as at 31 March 2024, the consolidated statement of profit or loss and other comprehensive income, the consolidated statement of changes in general fund and the consolidated cash flow statement for the year then ended and notes, comprising material accounting policy information and other explanatory information. In our opinion, the consolidated financial statements give a true and fair view of the consolidated financial position of the Group as at 31 March 2024 and of its consolidated financial performance and its consolidated 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 compliance with the Hong Kong Companies 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 Group 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 believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 獨立核數師報告 致香港證券及投資學會各成員 （於香港註冊成立的擔保有限公司） 意見 本核數師（以下簡稱「我們」）已審計刊於第 61 至 第 92 頁香港證券及投資學會（「貴會」）及其附屬 公司（統稱「貴集團」）的綜合財務報表，此綜合 財務報表包括於二零二四年三月三十一日的綜 合財務狀況表與截至該日止年度的綜合損益及 其他全面收益表、綜合普通基金變動表和綜合 現金流量表，以及綜合財務報表附註，包括主 要會計政策及其他解釋性資訊。 我們認為，該等綜合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 貴集團於二零二四年三月三十一日 的綜合財務狀況及截至該日止年度的綜合財務 表現及綜合現金流量，並已遵照香港《公司條 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「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 貴集團，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。 57 香港證券及投資學會 二零二四年年報