WEDNESDAY, MAY 4, 1994
MATHEWS SAID
14
RECOMMENDATIONS
WERE
AND BRING
MR
THESE HE HAD ACCEPTED
ADMINISTRATIVE MEASURES LEGISLATIVE PROPOSALS AND FORMULATED TO GIVE EFFECT TO THEM.
MR
SECTION 4 OF THE
WHO IS CAN GIVE UNDERSTANDS
ADDED MATHEWS
THAT AT PRESENT, UNDER EVIDENCE ORDINANCE, A WITNESS, AND THIS INCLUDES THE VICTIM, TOO YOUNG AND DOES NOT UNDERSTAND THE NATURE OF THE OATH, UNSWORN EVIDENCE IF IN THE OPINION OF THE COURT HE OR SHE THE DUTY TO SPEAK THE TRUTH.
HE SAID: "THIS SEVEN TO 14 YEARS OF AGE. WITNESS IS REQUIRED.
GENERALLY EMBRACES CATEGORY
CORROBORATION OF THE
CHILDREN
BETWEEN
EVIDENCE OF SUCH A
"AS FOR CHILDREN UNDER THE AGE OF SEVEN VIRTUE OF SECTION 3 OF THE EVIDENCE ORDINANCE, GIVE IF THEY APPEAR CAPABLE OF RECEIVING JUST IMPRESSIONS OF HE SAID.
THEY YEARS,
UNSWORN
THE
CAN, BY EVIDENCE FACTS,
11
REGULATIONS ON TAXATION AND ACCOUNTING SERVICES SUFFICIENT
* * *
THE
STATUTORY
THE GOVERNMENT WAS NOT AWARE OF ANY SIGNIFICANT
NEW INTRODUCTION OF A MIGHT REQUIRE
MEASURES IN RESPECT OF SPECIFIC SERVICES,
REGULATORY ACCOUNTING
THE SECRETARY FOR FINANCIAL SERVICES, MR MICHAEL TOLD THE LEGISLATIVE COUNCIL TODAY (WEDNESDAY).
PROBLEM THAT FRAMEWORK OR
AND
TAXATION CARTLAND,
CHAN, IN A WRITTEN REPLY TO A QUESTION BY THE HON ALBERT
FOR MONITORING THERE WERE NO PARTICULAR ARRANGEMENTS CARTLAND SAID TAXATION AND ACCOUNTING SERVICES COMPANIES UNLESS THEY WERE FIRMS CERTIFIED PUBLIC ACCOUNTANTS OR PUBLIC ACCOUNTANTS.
MR
OF
(HKSA)
WITH THE HONG ITS
IN WHICH CASE THEY WOULD NEED TO BE REGISTERED
ACCOUNTANTS
AND WOULD BE SUBJECT TO KONG SOCIETY OF REGULATIONS.
OVER THE PAST TWO YEARS, THE HKSA HAD RECORDED ONLY THREE WERE NOT COMPLAINTS FROM THE PUBLIC AGAINST ACCOUNTING FIRMS WHICH FIRMS OF CERTIFIED PUBLIC ACCOUNTANTS.
FIRM REGISTERED WITH
DESIGNATE
A
THE HKSA WOULD USUALLY HAVE THE IN DESIGNATION "CERTIFIED PUBLIC ACCOUNTANTS" OR "PUBLIC ACCOUNTANTS" ITS NAME OR ON ITS LETTERHEAD, WHEREAS AN INDIVIDUAL WOULD HIMSELF AS A "CERTIFIED PUBLIC ACCOUNTANT", "PUBLIC ACCOUNTANT" OR "PROFESSIONAL ACCOUNTANT".
A
"IF THERE IS ANY DOUBT, MEMBERS OF THE PUBLIC MAY DURING OFFICE UNDER THE HOURS CHECK THE REGISTER OF INDIVIDUALS AND FIRMS WHICH,
MAINTAIN PROFESSIONAL ACCOUNTANTS ORDINANCE, THE HKSA IS REQUIRED TO AND MAKE AVAILABLE FOR PUBLIC INSPECTION, WITHOUT CHARGE, SAID.
11
MR CARTLAND
/"THE LEGISLATION