1985 Ed.]
Professional Accountants
[CAP. 50
3
CHAPTER 50
PROFESSIONAL ACCOUNTANTS
To establish the Hong Kong Society of Accountants and to provide for the registration and control of the accountancy profession, and for matters ancillary to or connected with the purposes aforesaid.
Originally
68 of 1972.
L.N. 16/77. 23 of 1977. L.N. 137/78. 14 of 1985.
January 1973.]
L.N. 267/72.
PART I
PRELIMINARY
1. This Ordinance may be cited as the Professional Accountants Ordinance.
2. In this Ordinance, unless the context otherwise requires---
"approved institute" means an institute, society, association or other body specified in the Schedule;
"certified public accountant" means a professional accountant registered as such by virtue of section 24(1) and holding a practising certificate;
"Council" means the Council of the Society established under section 10;
"Disciplinary Committee" means the Disciplinary Committee appointed under section 33;
"elected member" means a member of the Council elected under section 10(2)(c);
"practising certificate" means a current practising certificate issued under section 30;
"President" means the President of the Society elected under section 4 and any person acting as President;
"professional accountant" means a person who is registered as a professional accountant under section 22;
"public accountant" means a professional accountant registered as such by virtue of section 24(2) and holding a practising certificate;
"register" means the register of professional accountants kept under section 22;
"registered address" means any address of a professional accountant which is entered in the register under section 22(2);
"registered office" means the registered office referred to in section 31;
"Registrar" means the Registrar appointed under section 21;
"Registrar General" means the Registrar General appointed under the Registrar General (Establishment) Ordinance;
Short title.
Interpretation.
Schedule.
(Cap. 100.)