14
CAP. 50]
Professional Accountants
[1985 Ed.
Expiry of registration and renewal.
Registration of firms.
Application for registration of a firm.
(4) The Registrar shall not remove the name of a professional accountant from the register-
(a) before the expiry of 30 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 Court of Appeal affirming the order.
(5) When the name of a professional accountant is removed from the register, under subsection (1)(c), the Registrar shall, as soon as practicable thereafter, cause to be published in the Gazette a notice to that effect. (Amended, 14 of 1985, s. 6)
(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 certificate, 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 shall-
(a) remain in force until 1 January in the year following the year in which he was so registered; and
(b) be renewable annually.
(2) An application for renewal of registration as a professional accountant-
(a) shall be made to the Registrar not later than 15 December in the year preceding the year of renewal in such form as the Council may specify; and (Amended, 22 of 1977, s. 6)
(b) shall not be granted except on payment of the registration fee fixed by the Council.
28A. A firm of certified public accountants or public accountants shall be qualified to be registered under this Ordinance if the Council is satisfied that-
(a) all partners of the firm are registered under section 22(2); and
(b) all partners of the firm who reside in Hong Kong hold valid practising certificates.
(Added, 22 of 1977, s. 7)
28B. Application for registration of a firm of certified public accountants or public accountants under this Ordinance shall be made to the Council in such form as the Council may specify and
Page 15
Page 16
14
CAP. 50]
Professional Accountants
[1985 Ed.
Expiry of registration and renewal.
Registration of firms.
Application for registration of a firm.
(4) The Registrar shall not remove the name of a professional accountant from the register-
(a) before the expiry of 30 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 Court of Appeal affirming the order.
(5) When the name of a professional accountant is removed from the register, under subsection (1)(c), the Registrar shall, as soon as practicable thereafter, cause to be published in the Gazette a notice to that effect. (Amended, 14 of 1985, s. 6)
(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 certificate, 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 shall-
(a) remain in force until 1 January in the year following the
year in which he was so registered; and
(b) be renewable annually.
(2) An application for renewal of registration as a professional
accountant-
(a) shall be made to the Registrar not later than 15 December in the year preceding the year of renewal in such form as the Council may specify; and (Amended, 22 of 1977, s. 6)
(b)
shall not be granted except on payment of the registration fee fixed by the Council.
28A. A firm of certified public accountants or public account- ants shall be qualified to be registered under this Ordinance if the Council is satisfied that-
(a) all partners of the firm are registered under section 22(2);
and
(b) all partners of the firm who reside in Hong Kong hold
valid practising certificates.
( Added, 22 of 1977, s. 7)
28B. Application for registration of a firm of certified public accountants or public accountants under this Ordinance shall be made to the Council in such form as the Council may specify and
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