CAP. 159]
Legal Practitioners
[1989 Ed.
(d) he is complying with any indemnity rules made by the Council under section 73A or is exempt from them. (Added 75 of 1980 s. 3)
[cf. 1975 c. 27 s. 1 U.K.]
7A. Solicitors may exercise functions
of commissioner for oaths
(1) For the purpose of administering and receiving an oath, affidavit or affirmation any solicitor who is in practice in Hong Kong and who holds a current practising certificate shall possess and may exercise all the powers of a commissioner for oaths that are conferred by or under any law.
(2) A document containing an oath, affidavit or affirmation administered and received under subsection (1) and purporting to be signed by a solicitor shall be admitted in evidence without proof of the signature of the solicitor, and without proof that he is a solicitor who is in practice in Hong Kong or that he holds a current practising certificate.
(Added 29 of 1977 s. 2)
8. Accountant's reports
(1) Every solicitor shall once in each period of 12 months ending with 31 October or such other date as may be prescribed by the Council, unless he satisfies the Council that owing to the circumstances of his case it is unnecessary so to do, deliver by post or otherwise to the Council a report signed by an accountant (hereinafter referred to as "an accountant's report") and containing such information as may be prescribed by rules made by the Council under section 73(1)(b):
Provided that an accountant's report shall be delivered to the Council not more than 6 months (or such other period as any rules made under section 73(1)(b) may prescribe) after the end of the accounting period specified in that report. (Replaced 25 of 1968 s. 4) [cf. 1965 c. 31 s. 9 U.K.]
(2) Subject as may be prescribed by the Council, the accounting period for the purposes of an accountant's report shall-
(a) begin at the expiry of the last preceding accounting period for which an accountant's report has been delivered;
(b) cover not less than 12 months;
(c) terminate not more than 6 months, or such lesser period as may be prescribed by the Council, before the date of the delivery of the report to the Council; and
(d) where possible, consistently with paragraphs (a), (b) and (c), correspond to a period or consecutive periods for which the