1972-HKRS28-16-20_Part04 — Page 32

(Cap. 32)

Application for registration.

Acceptance or

refusal of registration.

Removal from

register of

certain persons.

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(2) A person who is not qualified to be registered under subsection (1) shall be entitled to be registered under this subsec- tion as a professional accountant if, at the commencement of this Ordinance. his name is entered in Part 1 or Part II of the author- ized list kept under section 131(3) of the Companies Ordinance.

25. (1) A person shall apply to the Council to be registered as a professional accountant under this Ordinance, in such form as the Council may specify, and shall lodge with his application such registration fee as may be fixed by the Council.

(2) The applicant shall, if so directed by the Council, attend in person before the Council.

26. (1) The Council may order that an application for registration be approved or rejected.

(2) If the Council orders the rejection of an application under subsection (1)—

(a) the order of rejection, which shall state the reason for rejection, shall be served forthwith by the Registrar upon the applicant either personally or by registered post addressed to the address shown in the application; and (b) the registration fee lodged with the application for

registration shall be refunded to the applicant.

27. (1) The Council shall order the name of any professional accountant to be removed from the register if he-

(a) resigns;

(b) dies;

(c) has been registered by mistake or in consequence of any misleading, false or fraudulent statement, declaration or representation, either oral or in writing:

(d) has failed to renew his registration under section 28.

(2) The name of a professional accountant shall not be removed from the register under subsection (1)(d) unless notice is sent by registered post to his registered address requiring him to renew his registration within thirty days from the date of the notice.

(3) The order of the Council to remove the name of any professional accountant from the register under subsection (1)(c) shall be served forthwith by the Registrar upon the professional accountant concerned either personally or by registered past addressed to his registered address.

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(4) The Registrar shall not remove the name of a profes- sional accountant from the register-

(a) before the expiry of thirty days after the date of service

of the order under subsection (3); or

(b) in the case of an appeal under section 41, before a

decision of the Full Court affirming the order.

(5) When the name of a professional accountant is removed from the register, under subsection (1)c) or (d), the Registrar shall, as soon as practicable thereafter, cause to be published in the Gazette a notice to that effect.

(6) If the name of a professional accountant is removed from the register under this section or section 35-

(a) the certificate of registration and the practising certifi- cate, if any, issued to the professional accountant shall be deemed to be cancelled with effect from the date on which his name is so removed; and

(b) no refund of the registration fee or any part thereof shall

be made.

28. (1) Registration of a person as a professional accountant Expiry of shall-

registration and renewal.

(a) remain in force until the 1st day of January in the year following the year in which he was so registered; and (6) be renewable annually.

(2) An application for renewal of registration as a profes- sional accountant-

(a) shall be made to the Registrar in such form as the

Council may specify; and

(b) shall not be granted except on payment of the registration

fee fixed by the Council.

29. (1) No person shall practise as a certified public accountant or public accountant unless he is registered as a pro. fessional accountant and holds a practising certificate.

(2) No person other than a professional accountant holding a practising certificate shall hold any appointment or render any Services, whether unpaid or otherwise-

(a) as an auditor of a company within the meaning of the

Companies Ordinance; or

Requirements

to practise as certified public accountant or public accountant.

(CAD, 123