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Independent Review

Independent Review

Independent Review

The MPFA invites external reviews of its operations from time to time to ensure that its control measures are adequate and to identify improvement areas. The MPFA’s financial statements are subject to audit by an external auditor appointed with the approval of the Financial Secretary of HKSAR under section 6O of MPFSO.

Appeal Boards

The Mandatory Provident Fund Schemes Appeal Board was established pursuant to MPFSO to hear appeals against any decision of MPFA specified in Schedule 6 of MPFSO.

The Occupational Retirement Schemes Appeal Board was established pursuant to the Occupational Retirement Schemes Ordinance (ORSO) to hear appeals against the ORSO Registrar’s decisions as specified in ORSO.

Process Review Panel in relation to the Regulation of Mandatory Provident Fund Intermediaries (PRP)

The PRP is an independent, non-statutory body set up by the HKSAR Government to review the adequacy and consistency of MPFA’s internal procedures and operational guidelines governing decisions taken in areas including registration, disciplinary action and the handling of complaints in relation to MPF intermediaries. The PRP also reviews and advises MPFA on its co-ordination and follow-up with the frontline regulators in relation to inspection and investigation of registered MPF intermediaries.

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