XN000022-1994-05-04 — Page 29

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