1972-HKRS28-16-20_Part04 — Page 36

Construction

of references La auditors. (Cap. 12.)

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(4) not being a professional accountant, knowingly permits the use of or uses in connexion with his business, trade, calling or profession the description "professional ac- countant", or the characters 'Mim”, or any written words, initials ar abbreviations of words intended to cause, or which may reasonably cause, any person to believe that the person using the same is a professional accountant:

(not being a professional accountant holding a practising

certificate-

(1) advertises, publishes or represents himself as qualified to practise as a certified public accountant or public accountant or knowingly permits himself to be so advertised, published or represented; or

(ii) takes or uses in conjunction with his name, or any name which he may have assumed or by which he may describe himself, the description "certified public accountant" or "public accountant" or uses the initials "CPA" or "RA." or the characters "*****", "EXH” or “#719", or knowingly permits the use of or uses such description, initials or characters in connexion with his business, trade, calling or profession, shall be guilty of an offence and shall be liable on conviction to a fine of two thousand dollars and to imprisonment for six months.

(2) Subsection (1) shall not apply in relation to the use by any member of an overseas body or institute of accountants, not being a professional accountant, of any description or initials which he is entitled to use under the constitution of that body or institute if by such use he does not represent that he is a professional accountant or is entitled to practise as a certified public accountant or public accountant.

(3) No person shall be required to answer any question or produce any document or other thing which, in the opinion of the Disciplinary Commillee, may tend to incriminate him; and a witness shall, in respect of any evidence given by him before the Disciplinary Committee, be entitled to the same privileges to which he would be entitled if he were giving evidence before a

court.

PART VII

MISCELLANEOUS

43. Subject to paragraphs (o)(iii) and (c) of section 29(3), any reference in any Ordinance to an auditor or an auditor whose name is in the authorized list of auditors kept under section 131(3)

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of the Companies Ordinance shall be construed as a reference to a professional accountant holding a practising certificate.

44. This Ordinance shall not apply to the Director of Audit or to any other public officer in connexion with his duties as such.

45. Subject to the provisious of this Ordinance, no person shall be entitled to recover any fees, remuneration or expenses for or in respect of any appointment held or services rendered by him as a certified public accountant or public accountant unless he is a professional accountant holding a practising certificate.

46. There shall be paid to the Registrar General for the registration of any document required by this Ordinance to be registered or to be delivered, sent or forwarded to the Registrar General such fees as the Governor may prescribe by notice in the Gazette.

47. The Governor may by order published in the Gazette amend the Schedule.

48. The omission to give notice of any meeting of the Council or any general meeting of the Society, or the failure by a member of the Council or a professional accountant to receive such a notice shall not invalidate the proceedings at the meeting or any resolu- tion passed thereat.

49. (1) A professional accountant may, by notice in writing under his hand, tender to the Council his resignation from the Society.

(2) The resignation shall take effect upon the deletion from the register, with the approval of the Council, of the professional accountant's name.

(3) The Council may refuse to accept the resignation of a professional accountant if-

(a) it has reason to believe that such accountant has been guilty of conduct, or that circumstances exist, which could justify the removal of his name from the register under section 35(1)(a);

(b) it is aware that a complaint concerning such accountant has been preferred and is before the Council or the Disciplinary Committee; or

Ordinance pol to apply to public offerD in connexion with their duties.

Fees and expenses.

Fees payable to Registrar General.

Amendment of Schedule.

Omission to give notice of meetings.

Resignation from the Society,