参照《单位信托及互惠基金守则》（“《单位信托守则》”）第1.2条，鉴于某些计划已获设有监管制度的司法管辖区认可，证监会可接纳该等计划已大致符合《单位信托守则》某些规定。证监会目前认可在下列司法管辖区受到监管的计划。
证监会会不时因应各认可司法管辖区及国际间在法律、监管及其他方面的发展，以及主要监管机构就受其监管的计划而提供的监管监察、监督、合作及协助的程度和给予证监会的对等待遇，而检讨及更新本认可司法管辖区名单。
下列司法管辖区的投资管理公司被视为受《单位信托守则》第5.1条所指的可接纳监察制度所规限。申请人应注意，本名单并非巨细无遗，而且并不表示其他司法管辖区必定不获证监会接纳。
证监会会不时因应各可接纳监察制度及国际间在法律、监管及其他方面的发展，以及主要监管机构就受其监管的投资管理公司而提供的监管监察、监督、合作及协助的程度和给予证监会的对等待遇，而检讨及更新本可接纳监察制度名单。
最后更新日期: 2021年1月20日
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