1964_PROFESSIONAL_ACCOUNTANTS_ORDINANCE — Page 18

1985 Ed.]

Professional Accountants

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section 29B and intends to practise as a certified public accountant or public accountant, the Registrar shall, on payment of the fee fixed by the Council, issue to the professional accountant a practising certificate in the form specified by the Council for the period of one calendar year from 1 January next following the date of the application. (Amended, 22 of 1977, s. 9)

(3) The Council may permit the application for a practising certificate to be made under subsection (1) at any time and upon such application the Registrar may issue to the applicant a practis- ing certificate for any period not exceeding one calendar year and ending on 31 December in any year.

(4) Notwithstanding subsection (2), a person whose name was at the commencement of this Ordinance entered in the authorized list of auditors kept under section 131(3) of the Companies Ordin- ance shall be entitled to be issued with a practising certificate.

(5) If the Council refuses an application under subsection (1), the Registrar shall forthwith inform the applicant by notice in writing, served either personally or by registered post, of the decision of the Council and of the reasons for refusing to issue the practising certificate.

(6) If a professional accountant fails to commence practice within 6 months from the date of issue of the practising certificate the Council may cancel the practising certificate. (Added, 22 of 1977, s. 9)

31. (1) Every professional accountant who practises as a certified public accountant or public accountant shall have a registered office in Hong Kong to which all communications and notices may be addressed.

(2) The address of the registered office shall be given in the application for a practising certificate.

(3) Any change in such address shall be notified to the Registrar within 14 days thereof and shall be entered in the register by the Registrar.

(4) Any professional accountant who practises as a certified public accountant or public accountant in contravention of this section shall be guilty of an offence and shall be liable on conviction to a fine of $5,000. (Amended, 22 of 1977, s. 10)

32. (1) As soon as practicable after 1 January in every year, the Registrar shall cause to be published in the Gazette-

(a) a list of professional accountants holding practising certi- ficates for the period specified in such list and the addresses of their registered offices; and

(b) a list of firms of certified public accountants and public accountants registered under the Ordinance and the addresses of their registered offices. (Replaced, 22 of 1977, s. 11)

(Cap. 32)

Registered office.

Publication of list of professional

accountants holding practising certificates and list of firms and evidence of

same.