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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
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
“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
Responsibilities for the Audit of the Financial Statements section of our report. We are independent
of the Agency in accordance with the HKICPA’s Code of Ethics for Professional Accountants (the
Statement of Profit or Loss and Other Comprehensive Income, the Statement of Changes in Funds
pages 11 to 48, which comprise the Statement of Financial Position as at 31 March 2020, and the
We have audited the financial statements of Agency for Volunteer Service (the “Agency”) set out on
Agency as at 31 March 2020, and of its financial performance and its cash flows for the year then
In our opinion, the financial statements give a true and fair view of the financial position of the
and Statement of Cash Flows for the year then ended, and notes to the financial statements,
(incorporated in Hong Kong limited by guarantee and not having a share capital)

7

AGENCY FOR VOLUNTEER SERVICE INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF Opinion including a summary of significant accounting policies. compliance with the Hong Kong Companies Ordinance. Basis for Opinion our opinion.