CAP. 50]
Schedule.
Additional requirements for issue of practising certificates in certain cases. Schedule.
Practising certificates.
Professional Accountants
[1985 Ed.
(i) a professional accountant holding a practising certificate issued under this Ordinance;
(ii) a person practising public accountancy under the jurisdiction of an approved institute specified in Part A of the Schedule; or
(iii) a member of an accountancy body accepted by the Council under section 24(1)(c)(ii); or
(b) has had a period of not less than 4 years full time approved accounting experience in an office referred to in sub-paragraph (i), (ii) or (iii) of paragraph (a) or any combination thereof.
(2) A practising certificate shall not be issued to an applicant unless he satisfies the Council that he-
(a) is ordinarily resident in Hong Kong; and
(b) possesses such local experience and knowledge of local law and practice as the Council may consider necessary.
(3) For the purposes of subsection (2)(b) the Council may require an applicant to sit such examinations as it may prescribe which shall include an examination in local law and taxation, and may require an applicant to have had not less than 1 year full time approved accounting experience in Hong Kong.
(4) If the Council considers that an applicant has acquired substantial experience in accountancy, either in Hong Kong or elsewhere over a considerable period of time the Council may dispense with the requirements of subsection (2).
(5) For the purposes of this section-
(a) "approved accounting experience" means such professional accountancy experience as the Council may approve from time to time as sufficient practical experience; and
(b) a person shall be treated as ordinarily resident if he has been present in Hong Kong for not less than 180 days in the preceding 12 months.
(Added, 22 of 1977, s. 8. Amended, 14 of 1985, s. 7)
29B. A practising certificate shall not be issued to an applicant who is registered as a professional accountant under section 24 by virtue of membership of an approved institute specified in Part B of the Schedule unless, in addition to complying with the requirements of section 29A, he passes such examinations of the Society in such subjects as may from time to time be determined by the Council.
(Added, 22 of 1977, s. 8)
30. (1) A professional accountant may apply to the Registrar in the month of November in any year, for a practising certificate, in the form specified by the Council.
(2) If the Council is satisfied that the applicant has complied with the requirements of section 29A and, where appropriate,
16
CAP. 50]
Schedule.
Additional requirements for issue of practising certificates in certain cases. Schedule.
Practising certificates.
Professional Accountants
[1985 Ed.
(i) a professional accountant holding a practising cer- tificate issued under this Ordinance;
(ii) a person practising public accountancy under the jurisdiction of an approved institute specified in Part A of the Schedule; or
(iii) a member of an accountancy body accepted by the Council under section 24(1)(c)(ii); or
(b) has had a period of not less than 4 years full time approved accounting experience in an office referred to in sub- paragraph (i), (ii) or (iii) of paragraph (a) or any combina- tion thereof.
(2) A practising certificate shall not be issued to an applicant unless he satisfies the Council that he-
(a) is ordinarily resident in Hong Kong; and
(b) possesses such local experience and knowledge of local law
and practice as the Council may consider necessary.
(3) For the purposes of subsection (2)(b) the Council may require an applicant to sit such examinations as it may prescribe which shall include an examination in local law and taxation, and may require an applicant to have had not less than 1 year full time approved accounting experience in Hong Kong.
(4) If the Council considers that an applicant has acquired substantial experience in accountancy, either in Hong Kong or elsewhere over a considerable period of time the Council may dispense with the requirements of subsection (2).
(5) For the purposes of this section-
(a) "approved accounting experience" means such profes- sional accountancy experience as the Council may approve from time to time as sufficient practical experience; and (b) a person shall be treated as ordinarily resident if he has been present in Hong Kong for not less than 180 days in the preceding 12 months.
( Added, 22 of 1977, s. 8. Amended, 14 of 1985, s. 7)
29B. A practising certificate shall not be issued to an applicant who is registered as a professional accountant under section 24 by virtue of membership of an approved institute specified in Part B of the Schedule unless, in addition to complying with the requirements of section 29A, he passes such examinations of the Society in such subjects as may from time to time be determined by the Council.
(Added, 22 of 1977, s. 8)
30. (1) A professional accountant may apply to the Registrar in the month of November in any year, for a practising certificate, in the form specified by the Council.
(2) If the Council is satisfied that the applicant has complied with the requirements of section 29A and, where appropriate,
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