Practising certificates.
CAP. 33.)
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(b) as an auditor of accounts for the purpose of any other
Ordinance.
(3) Nothing in this Ordinance shall prevent— (a) a person from-
(i) practising publicly and describing himself as an accountant, secretary, book-keeper, tax-agent, tax- consultant or cost-consultant; or
(ii) describing himself by any other designation, initials or characters not conveying the impression that he is entitled to practise as a certified public accountant or public accountant; of
(iii) acting as an auditor of a registered trade union with the approval of the Registrar of Trade Unions; or (b) a member of a club, institution or association, which is not carried on with a view to profit, from acting as auditor of the club, institution or association; or
(c) the Council, upon application, from exempting any
person from the provisions of subsection (2)(b).
30. (1) A professional accountant may apply to the Registrar in the month of November in any year, for a practising certificate, in the form specified by the Council.
(2) If the Council is satisfied that the applicant has had the prescribed practical experience, the Registrar shall, on payment of The fee Axed by the Council issue to the professional accountant a practising certificate in the form specified by the Council for the period of one calendar year from the 1st day of January next following the date of the application.
(3) The Council may permit the application for a practising certificate to be made under subsection (1) at any time and upon such application the Registrar may issue to the applicant a practis- ing certificate for any period not exceeding one calendar year and ending on the 31st day of Decembor in any year.
(4) Notwithstanding subsection (2), a person whose name was at the commencement of this Ordinance entered in the authorized list of auditors kept under section 131(3) of the Companies Ordin- ance shall be entitled to be issued with a practising certificate.
(5) If the Council refuses an application under subsection (1), the Registrar shall forthwith inform the applicant by notice in writing, served either personally or by registered post, of the decision of the Council and of the reasons for refusing to issue the practising certificate.
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31. (1) Every professional accountant who practises as a certified public accountant or public accountant shall have a registered office in Hong Kong to which all communications and notices may be addressed.
(2) The address of the registered office shall be given in the application for a practising certificate.
(3) Any change in such address shall be notified to the Registrar within fourteen days thereof and shall be entered in the register by the Registrar.
(4) Any professional accountant who practises as a certified public accountant or public accountant in contravention of this section shall be guilty of an offence and shall be liable on convic- tion to a fine of one thousand dollars,
32. (1) As soon as practicable after the 1st day of January in every year, the Registrar shall cause to be published in the Gazette a list of professional accountants holding practising cer- tificates for the period specified in such list and the addresses of their registered offices.
(2) As soon as practicable after the 1st day of July in every year, the Registrar shall cause to be published in the Gazette a list of amendments to the list referred to in subsection (1).
(3) The list of professional accountants published under sub- section (1), and any amendments under subsection (2), shall be evidence that any person whose name appears therein is a pro- fessional accountant holding a practising certificate for the period specified therein.
(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.
PART V
DISCIPLINARY PROCEEDINGS
33. The Council shall-
(2) appoint from among its elected members a Disciplinary
Committee which shall consist of three members; and
(b) designate one of the members of the Disciplinary
Committee to be chairman of the Committee.
Registered office.
Publication of list of professional
accountanĖS
holding practising certificates and evidence of same.
Disciplinary Committee.