1977 Ed.]
Professional Accountants By-laws
[CAP. 50
A 13
[Subsidiary]
if he
(c) is a graduate of a university approved by the Council; or
if he (d) is the holder of a diploma in accountancy awarded by an
educational institute approved by the Council:
Provided that the Council may in its absolute discretion exempt from compliance with the requisite standard of education a person who-
(i) is over the age of 25 years;
(ii) has attained a standard of education acceptable to the
Council; and
(iii) has undergone 5 years practical experience as defined in
by-law 41.
32. (1) Registration of a person as a registered student shall- (a) remain in force until the 1st day of January in the year
following the year in which he was so registered; and
(b) be renewable annually not later than the 31st day of January
in each year.
(2) A registered student shall sign an undertaking, in the specified form, to abide by such of these by-laws as are applicable to him.
L.N. 137/77.
Registration. L.N. 137/77.
L.N. 137/77.
33. (1) The Registrar shall keep a register of registered
Register.
students and shall advise the Council of the name of a registered student whose annual registration fee is more than 2 months in
arrear.
(2) The Council may direct the Registrar to remove from the register of registered students the name of a student whose annual registration fee is more than 3 months in arrear.
(3) The Registrar shall in writing notify a student of a direction of the Council under paragraph (2), and if the annual registration fee remains unpaid for more than 14 days after such notice the Registrar shall remove the name of the student from the register.
34. A complaint that a registered student-
(1)(a) has been convicted of an offence under Part V (Perjury)
of the Crimes Ordinance;
(b) has been convicted in Hong Kong or elsewhere of any
offence involving dishonesty;
(c) has been guilty of misconduct in carrying out his duties;
(d) has been guilty of conduct which renders him unfit to
become a professional accountant; or
(e) has refused, or neglected without reasonable excuse, to comply with such of these by-laws as are applicable to him,
Disciplinary provisions.
(Cap. 200.)