《共同基金法》（2025年修订版）精选条款
本页选译第8、10及16条中直接影响审计与基金行政管理的规定。本站不托管官方PDF；使用时应在开曼法例网站核对最新文本。
CIMA-MFA-2025(1) A regulated mutual fund shall have its accounts audited annually by an auditor approved by the Authority.
(2) A regulated mutual fund shall, in such manner as the Authority may from time to time direct, send its audited accounts in respect of a financial year of the fund to the Authority within six months of the end of that financial year or within such extension of that period as the Authority may allow.
(1) 受监管共同基金应当每年由监管局认可的审计师对其账目进行审计。
(2) 受监管共同基金应当按照监管局不时指示的方式，在该基金财政年度结束后六个月内，或在监管局允许的延长期限内，向监管局提交该财政年度的经审计账目。
CIMA-MFA-2025Unless acting with, and in accordance with, the authorisation of the Authority, a person shall not act or carry on business as a mutual fund administrator unless authorised to do so by a Mutual Fund Administrators Licence, and a person who contravenes this provision commits an offence and is liable on conviction to a fine of one hundred thousand dollars.
除非经监管局授权并依照该项授权行事，任何人士如未获共同基金行政管理人牌照授权，不得担任共同基金行政管理人或经营共同基金行政管理业务；违反本条规定的人士即属犯罪，经定罪可处十万元罚款。
CIMA-MFA-2025(b) the administration of the mutual fund will be undertaken by persons who have sufficient expertise to administer the mutual fund and are of sound reputation;
(b) 共同基金的行政管理将由具备足够专业能力管理该共同基金且信誉良好的人士承担；