2 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 獨立核數師報告 Independent Auditor’s Report TOTHE MEMBERS OF HONG KONG PRODUCTIVITY COUNCIL (Incorporated in Hong Kong under the Hong Kong Productivity Council Ordinance) OPINION We have audited the consolidated financial statements of Hong Kong Productivity Council (the “Council”) and its subsidiaries (together the “Group”) set out on pages 5 to 60, which comprise the consolidated and the Council’s statement of financial position as at 31 March 2023, and the consolidated income and expenditure account, the consolidated and the Council’s statement of comprehensive income, the consolidated statement of changes in funds and the consolidated statement of cash flows for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. In our opinion, the consolidated financial statements give a true and fair view of the financial position of the Group and the Council as at 31 March 2023, and of the financial performance of the Group and the Council and the Group’s 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 Productivity Council 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 Consolidated 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. RESPONSIBILITIES OF MANAGEMENT OF THE COUNCIL FOR THE CONSOLIDATED FINANCIAL STATEMENTS Management of the Council are responsible for the preparation of the consolidated financial statements that give a true and fair view in accordance with HKFRSs issued by the HKICPA and the Hong Kong Productivity Council Ordinance, and for such internal control as management of the Council determine is necessary to enable the preparation of consolidated financial statements that are free frommaterial misstatement, whether due to fraud or error. 致香港生產力促進局成員 （根據《香港生產力促進局條例》在香港註冊成立） 意見 本核數師（以下簡稱「我們」）已審計列載於第5至60頁 香港生產力促進局（以下簡稱「生產力局」）及其附屬公 司（「貴集團」）的綜合財務報表，此綜合財務報表包 括於2023年3月31日的綜合及生產力局財務狀況表與 截至該日止年度的綜合收支賬目、綜合及生產力局全 面收益表、綜合資金變動表和綜合現金流量表，以及 綜合財務報表附註，包括主要會計政策概要。 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 貴集團 及生產力局於2023年3月31日的財務狀況，以及 貴集 團及生產力局截至該日止年度的財務表現及 貴集團的 綜合現金流量，並已遵照《香港生產力促進局條例》妥 為擬備。 意見的基礎 我們已根據香港會計師公會頒佈的《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 數師就審計綜合財務報表承擔的責任」部分進一步闡 述。根據香港會計師公會發佈的《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。 生產力局管理層就綜合財務報表須承擔的責 任 生產力局管理層須根據香港會計師公會頒佈的《香港財 務報告準則》和《香港生產力促進局條例》擬備真實而 中肯的綜合財務報表，並落實其認為擬備財務報表所 必要的內部控制，以使財務報表不存在由於欺詐或錯 誤而導致的重大錯誤陳述。
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