1985 Ed.]
Professional Accountants
[CAP. 50
shall be guilty of an offence and shall be liable on conviction to a fine of $20,000 and to imprisonment for 12 months. (Amended, 22 of 1977, s. 13)
(2) Subsection (1) shall not apply in relation to the use by any member of an overseas body or institute of accountants, not being a professional accountant, of any description or initials which he is entitled to use under the constitution of that body or institute if by such use he does not represent that he is a professional accountant or is entitled to practise as a certified public accountant or public accountant.
(3) No person shall be required to answer any question or produce any document or other thing which, in the opinion of the Disciplinary Committee, may tend to incriminate him; and a witness shall, in respect of any evidence given by him before the Disciplinary Committee, be entitled to the same privileges to which he would be entitled if he were giving evidence before a court.
PART VII
MISCELLANEOUS
43. Subject to paragraphs (a)(iii) and (c) of section 29(3), any reference in any Ordinance to an auditor or an auditor whose name is in the authorized list of auditors kept under section 131(3) of the Companies Ordinance shall be construed as a reference to a professional accountant holding a practising certificate.
44. This Ordinance shall not apply to the Director of Audit or to any other public officer in connexion with his duties as such.
45. Subject to the provisions of this Ordinance, no person shall be entitled to recover any fees, remuneration or expenses for or in respect of any appointment held or services rendered by him as a certified public accountant or public accountant unless he is a professional accountant holding a practising certificate.
46. There shall be paid to the Registrar General for the registration of any document required by this Ordinance to be registered or to be delivered, sent or forwarded to the Registrar General such fees as the Governor may prescribe by notice in the Gazette.
47. The Governor may by order published in the Gazette amend the Schedule.
48. The omission to give notice of any meeting of the Council or any general meeting of the Society, or the failure by a member of the Council or a professional accountant to receive such a notice
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Construction of references to auditors.
(Cap. 32.)
Ordinance not to apply to public officers in connexion with their duties.
Fees and expenses.
Fees payable to Registrar General.
Amendment of Schedule.
Omission to give notice of meetings.