68
Notes to the financial statements
財務報表附註
for the year ended 31 March 2015
截至二零一五年三月三十一日止年度
財務報告
Financial Report
1. STATUS OF THE COUNCIL
Hong Kong Council for Accreditation of Academic and
Vocational Qualifications (the “Council”) is a body corporate
established under the Hong Kong Council for Accreditation
of Academic and Vocational Qualifications Ordinance. Under
the Accreditation of Academic and Vocational Qualifications
Ordinance (Cap. 592) (the “Ordinance”) the Council
assumes its statutory role as the Accreditation Authority and
Qualification Registry (“QR”) Authority under the Qualifications
Framework (“QF”). As the Accreditation Authority, the
Council is responsible for developing and implementing the
standards and mechanisms for accreditation of academic and
vocational qualifications to underpin the QF and for organising
the accreditation exercises for the purposes as specified
in the Ordinance. The Council also provides advice to the
Government of the Hong Kong Special Administrative Region
(the “HKSAR Government”) on the registration of non-local
academic and professional courses, the assessment on non-
local qualifications and also on educational standards and
qualifications generally. The Chairman, Vice Chairman, all other
Members and Executive Director of the Council are appointed
by the Chief Executive of the HKSAR Government. Also, the
determination of accreditation fees, the financial budget and
other operating policies of the Council are approved by the
HKSAR Government. Therefore the Council considered itself
to be a government-related entity.
The registered office address is 10 Siu Sai Wan Road, Chai
Wan, Hong Kong.
The financial statements are presented in Hong Kong dollars
(HK$), which is the same as the functional currency of the
Council.
1.
香港學術及職業資
歷評審局的背景
香港學術及職業資歷評審局（「本
局」）是按照《香港學術及職業資
歷評審局條例》成立的法人團
體。在《學術及職業資歷評審條
例》（第
592
章）下，本局被指定為
資歷架構下法定的評審當局及
資歷名冊當局。作為評審當局，
本局就《學術及職業資歷評審條
例》發展及實施學術或職業資歷
評審的標準及機制，以作為資歷
架構的基礎及進行評審考核。
此外，本局亦負責就香港非本地
學術及專業課程的註冊，香港非
本地資歷的評估以及整體教育
水準和資歷，向香港特別行政區
政府（「政府」）提供意見。本局主
席、副主席、所有成員和總幹事
均由政府行政長官委任。另外，
本局所制訂的評審收費、財政預
算和其他營運政策均須由政府
核准。因此，本局認為本局可被
視為屬於政府相關實體。
本局之註冊辦事處地址為香港
柴灣小西灣道
10
號。
本財務報表以港幣（「港幣」）呈
列，而港幣亦為本局之功能貨幣
相同。
