38

WEDNESDAY, JULY 25, 1990

ESTABLISHED

"IT IS FOR THE PUBLIC GOOD THAT THE OR'S OFFICE IS TO WIND UP THE AFFAIRS OF THE BANKRUPTS AND INSOLVENT COMPANIES. IS IT FAIR THAT THOSE WITH HIGH PROPORTION OF ASSETS SHOULD THOSE WITH LITTLE OR NO ASSETS?

BUT

SUBSIDISE

CENTRAL

"THE HONG KONG SOCIETY OF ACCOUNTANTS FEELS THAT THIS ISSUE SHOULD BE ADDRESSED WITH A FULL REVIEW OF INSOLVENCY LEGISLATION RATHER THAN PASSING A PIECE-MEAL LEGISLATION THAT THIS NO. 4 AMENDMENT BILL PRESENTS.

KEPT BY ALL "I BELIEVE THAT TIME COSTING RECORDS SHOULD BE

BASED ON PROFESSIONAL STAFF OF THE OR OFFICE SO THAT CHARGES CAN BE WORK DONE AND NOT ON PERCENTAGES,

TRADITIONAL

PERCENTAGE

THAT

ACCOUNTABLE

WAY ENSURES "THIS CONVENIENT, INEFFICIENCIES ARE BURIED AND INDIVIDUAL OFFICERS ARE NOT FOR THEIR PERFORMANCE.

"TIME

ARE RECORDS

A

MANAGEMENT USEFUL PROFESSIONALS WHO HAVE TO ORGANISE THEIR TIME WISELY.

TOOL FOR ALL

TIME SHEETS COMMERCIAL

"I UNDERSTAND THAT THE OR OFFICE IS INTRODUCING THIS AUTUMN, BUT WOULD STRONGLY URGE THAT THE OR ADOPTS DISCIPLINE AND ALSO USES TIME SPENT AS AN ALTERNATIVE AND FAIRER OF CHARGING HIS FEES," HE SAID.

WONG, WHO

REPRESENTS THE

ACCOUNTING

WAY

PROFESSION IN THE MR LEGISLATIVE COUNCIL, SUGGESTED THAT IT WOULD BE FOR THE PUBLIC GOOD THAT THE OFFICIAL RECEIVER CHARGED HIS WORK ON AN INDIVIDUAL CASE BY CASE BASIS AT TIME COST OR ACTUAL ASSETS AVAILABLE WHICHEVER WAS LOWER.

THE

**

FOR BY INDIVIDUAL HE SAID.

A

"SHORTFALL ON COMPANY INSOLVENCIES SHOULD BE PAID

SCALED LEVY ON BUSINESSES REGISTERED.- STANDARD BANKRUPTCIES SHOULD BE A CHARGE AGAINST GENERAL REVENUES,

OR

IN CONCLUSION, MR WONG SAID HE FOUND IT DIFFICULT THE BILL BECAUSE OF THE FUNDAMENTAL FLAW IN THE MANNER IN EXERCISE WAS TO BE PAID FOR.

TO SUPPORT WHICH THE

"ALTHOUGH THE AMENDED BILL ACHIEVES THE OBJECTIVES SET OUT, EXERCISE WILL NOT REALLY HELP IN STREAMLINING INSOLVENCY WORK.

"I WOULD HAVE VOTED AGAINST THE PASSAGE OF THE BILL BUT FOR POSSIBLE INTEREST, AND WOULD THEREFORE ABSTAIN," HE SAID.

THE

MY

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