(Cap. 32).
Revocation
of appoint-
ment of upproved accountant.
(Cap. 32).
Suspension of oppolalment of approved Gccountant.
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in accordance with the provisions of section 131 of the Companies Ordinance to be an approved accountant for the purpose of these regulations.
4. The Director may revoke the appointment of any person to be an approved accountant-
(u) where he is satisfied that such person has not, for a period of three years or more than three years, engaged in the work of an approved accountant for the purposes of these regulations or in work for the purposes of any claim for Commonwealth Preference rates of duty:
Provided that the period during which the appointment of any person as an approved accountant has been suspended under the provisions of paragraph (1) of regulation 5 shall not be taken into account in determining for the purposes of this paragraph whether or not the appointment of such person to be an approved accountant shall be revoked;
(6) where the name of such person has been removed from the authorized list kept in accordance with the provisions of section 131 of the Companies Ordinance: or
(c) at the request of such person.
5. (1) Where he is satisfied that the work of any approved accountant is not satisfactory either for the purposes of these regulations or for the purposes of any claim for Commonwealth Preference rales of duty, the Director may suspend the appointment of such accountant ;
Provided that, notwithstanding the suspension of his appointment, the Director may accept any information or document prepared and certified by such accountant if such information or document relates to work which such accountant had commenced before the suspension of his appointment,
(2) Every such suspension shall be for a period of three years from the day on which such appointment was suspended.
(3) Where, under the provisions of paragraph (1), the appointment of an approved accountant has been suspended, the Director shall forthwith send to such accountant by registered post a notice in writing of such suspension, specifying the date on which his appointment was suspended.
(4) Any person whose appointment to be an approved accountant has been suspended under the provisions of paragraph (1) may, within fourteen days of the day on which his appointment was suspended. appeal by way of petition to the Governor in Council against the decision of the Director to suspend his appointment,
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(5) The decision of the Governor in Council upon any such appeal shall be final,
Power to isaue certi-
6. (1) The Director and any authorized officer may issue a certificate in respect of any article manufactured, processed or produced fates. in the Colony which has been or is to be exported from the Colony.
(2) Such certificate may specify or contain—
(a) the manner in which such article has been manufactured,
processed or produced;
(b) particulars of the persons concerned in the manufacture,
processing, production or exportation of such article;
(c) particulars prepared by an approved accountant and certified by him as being correct regarding the manner in which such article has been manufactured, processed or produced and/or the Commonwealth or Hong Kong content present in the article to which the certificate relates;
(d) such other particulars as regards origin or Commonwealth or Hong Kong content of the article to which the certificate relates or of the materials or parts of which the article is composed or which were used during the manufacture, pro- cessing or production of the article, the method of shipment and such other details as may identify the article or in the case of a Certificate of Origin may generally facilitate its importation into any country or in the case of a Common- wealth Preference Certificate us may be necessary in order that preferential duties of customs may be claimed or obtained in the Commonwealth in respect of articles exported or to be exported from the Colony,
and such certificate shall be in such form as the Director may prescribe and shall be subject to such conditions as may be endorsed therein.
register.
7. (1) The Director shall have power to maintain a register of Power to registers in such form and manner as he may decide containing the mondain names and addresses of such persons as he may approve or may have approved as eligible to receive certificates under these regulations. The maintenance of such a register and the inclusion or exclusion of any name therein or therefrom shall not affect the absolute discretion of the Director or an authorized officer under regulation 10.
(2) The Director in his discretion may require application to be made to him for such registration as a condition precedent to the issue of a certificate under regulation 6.
(3) The Director in his absolute discretion and without assigning any reason therefor may register or refuse to register or delete from or
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