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CAP. 50]

Professional Accountants

[1985 Ed.

(2) As soon as practicable after 1 July in every year, the Registrar shall cause to be published in the Gazette a list of amendments to the lists referred to in subsection (1). (Amended, 22 of 1977, s. 11)

(3) The list of professional accountants published under subsection (1)(a), and any amendments thereto under subsection (2), shall be evidence that any person whose name appears therein is a professional accountant holding a practising certificate for the period specified therein. (Amended, 22 of 1977, s. 11)

(4) A certificate purporting to be signed by the Registrar that the name of a person has or has not been entered in or has been removed from the register, or that a person registered holds or does not hold a practising certificate, shall be evidence of the facts stated therein.

Disciplinary Committee.

Power of Council

to make rules.

Disciplinary provisions.

(Cap. 200.)

PART V

DISCIPLINARY PROCEEDINGS

33. The Council shall-

(a) appoint from among professional accountants a Disciplinary Committee which shall consist of 5 members, of whom not less than 3 shall be elected members and not less than 3 shall be holders of practising certificates; and (Replaced, 14 of 1985, s. 8)

(b) designate one of the members of the Disciplinary Committee to be chairman of the Committee.

33A. The Council may make rules providing for the conduct of inquiries by the Disciplinary Committee and for other matters relating to such inquiries, including a re-hearing in specified circumstances.

(Added, 14 of 1985, s. 9)

34. (1) A complaint that a professional accountant-

(a) has been convicted of any 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, whether or not as a professional accountant-

(i) falsified or caused to be falsified any document;

(ii) made any statement which is material and which he knows to be false or does not believe to be true, in respect of any document;

(d) has been negligent in the conduct of his profession;

(e) has been guilty of professional misconduct;

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