"Every listed issuer must ensure that, at all times, it employs an individual on a full timebasis. The responsibility of such individual must include oversight of the issuer and its
subsidiaries in connection with its financial reporting procedures and internal controls and
compliance with the requirements under the Exchange Listing Rules with regard to financial
reporting and other accounting-related issues. The individual must be a member of the
senior management of the listed issuer (preferably an executive director) and must be a
qualified accountant and a fellow or associate member of the Hong Kong Society of
Accountants or a similar body of accountants recognised by that Society for the purpose of
granting exemptions from the examination requirement for membership of that Society.
...."
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