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WEDNESDAY, MAY 4, 1994

"THE LEGISLATION ALSO REQUIRES THAT A PERSON OR A FIRM REGISTERED WITH THE HKSA BE ISSUED WITH A CERTIFICATE OF REGISTRATION,

"IF A PERSON OR FIRM IS CLAIMING то BE AN HKSA MEMBER, THEREFORE, A PROSPECTIVE CLIENT MAY ASK TO SEE THE RELEVANT CERTIFICATE OF REGISTRATION, HE ADDED.

H

OR

IT

WHILE IT IS PERMISSIBLE FOR A FIRM ΤΟ OFFER TAXATION ACCOUNTING (EXCLUDING AUDITING) SERVICES WITHOUT BEING REGISTERED, IS AN OFFENCE UPON CONVICTION BY A FINE OF UP TO $20,000 AND 12 MONTHS IMPRISONMENT FOR A PERSON TO PRACTISE AS, OR TO CLAIM TO BE QUALIFIED TO PRACTISE AS A CERTIFIED PUBLIC ACCOUNTANT or

PUBLIC ACCOUNTANT, OR TO CLAIM TO BE QUALIFIED ΤΟ BE REGISTERED AS A PROFESSIONAL ACCOUNTANT, WHEN HE IS NOT QUALIFIED TO DO SO.

"IF THE HKSA SUSPECTS THAT AN OFFENCE MAY BE BRING COMMITTED, IT WILL FOLLOW UP WITH THE PERSON OR FIRM CONCERNED AND IF NO SATISFACTORY ACTION IS TAKEN TO EXPLAIN OR DESIST FROM THE CONDUCT ON QUESTION, THE MATTER WILL BE REFERRED TO THE POLICE," MR CARTLAND

SAID.

HE STRESSED THAT THE PUBLIC COULD EASILY CONFIRM INDIVIDUAL OR A FIRM WAS REGISTERED WITH THE HKSA.

WHETHER AN

MR CARTLAND NOTED THAT IF THE PUBLIC WERE IN ANY DOUBT ABOUT THE CREDENTIALS OF A TAXATION AND ACCOUNTING SERVICES FIRM OR THE INTEGRITY OF PERSONS CONCERNED, THEY SHOULD CONSIDER DEALING INSTEAD WITH THOSE REGISTERED WITH THE HKSA, WHICH WOULD BE SUBJECT TO THE PROFESSIONAL STANDARDS AND GUIDELINES ISSUED.

IF ANY MEMBER OF THE PUBLIC HAS A COMPLAINT ABOUT THE SERVICES PROVIDED BY A TAXATION AND ACCOUNTING SERVICES COMPANY THAT IS NOT REGISTERED WITH THE HKSA, AND WHICH IS NOT CLAIMING то BR REGISTERED OR TO OFFER SERVICES REQUIRING IT TO BE REGISTERED, AND IF THE PERSON CONCERNED IS UNABLE TO OBTAIN SATISFACTION FROM THE COMPANY DIRECT, HE OR SHE SHOULD CONSIDER SEEKING THE ASSISTANCE OF THE CONSUMER COUNCIL, OR IN CASES OF POSSIBLE FRAUD, OF THE POLICE, HE ADDED.

0

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PERSONS DETAINED UNDER IMMIGRATION ORDINANCE

A TOTAL OF 161 PERSONS WERE DETAINED UNDER THE IMMIGRATION ORDINANCE IN THE PAST THREE YEARS, OF WHICH 151 WERE FROM CHINA, SECRETARY FOR SECURITY, MR ALISTAIR ASPREY, SAID TODAY (WEDNESDAY).

THE

IN A WRITTEN REPLY TO A QUESTION BY THE HON CHRISTINE LOH IN THE LEGISLATIVE COUNCIL, MR ASPREY SAID AN APPLICATION FOR A DETENTION AUTHORISATION WAS NOT MORE THAN 28 DAYS.

THIS IS APPLICABLE WHERE A DETAINEE IS A PROSECUTION WITNESS IN A CRIMINAL TRIAL, OR 18 BELIEVED TO BE ABLE TO HELP ENQUIRIES INTO AN OFFENCE OR SUSPECTED OFFENCE, AND WHERE HE OR SHE IS ABOUT TO REMOVED FROM HONG KONG.

BE

/HOWEVER, AN

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