1964_PROFESSIONAL_ACCOUNTANTS_ORDINANCE — Page 3

HK Historical Laws 香港歷史法例 All AI Reviewed

CAP. 50]

Professional Accountants

[1985 Ed.

Section Page

28A. Registration of firms 13

28. Expiry of registration and renewal 13

26. Acceptance or refusal of registration 14

27. Removal from register of certain persons 14

28B. Application for registration of a firm ... 14

28C. 15

29. Provisions of sections 22, 23, 26, 27, 28, 39 & 41 to apply to firms... 15

29A. Requirements to practise as certified public accountant or public accountant 15

29B. Requirements for issue of a practising certificate 15

30. Additional requirements for issue of practising certificates in certain cases 16

Practising certificates 16

31. Registered office 17

32. Publication of list of professional accountants holding practising certificates and list of firms and evidence of same 17

PART V

DISCIPLINARY PROCEEDINGS

33. Disciplinary Committee 18

33A. Power of Council to make rules 18

34. Disciplinary provisions... 18

35. Disciplinary powers of Disciplinary Committee 19

36. Powers of Disciplinary Committee with regard to obtaining evidence and the conduct of proceedings 20

37. Conduct of inquiry and legal representation 20

38. Provisions relating to orders of the Disciplinary Committee 20

39. Restoration of name of professional accountant to register 21

40. Restriction on removal of name of professional accountant from register 21

41. Appeals 21

PART VI

OFFENCES

42. Offences and penalties.... 22

PART VII

MISCELLANEOUS

43. Construction of references to auditors 23

44. Ordinance not to apply to public officers in connexion with their duties 23

45. Fees and expenses ... 23

46. Fees payable to Registrar General 23

47. Amendment of Schedule 23

48. Omission to give notice of meetings 23

49. Resignation from the Society 24

Schedule. Approved institutes 24

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CAP. 50] Professional Accountants [1985 Ed. Section Page 28A. Registration of firms 13 28. Expiry of registration and renewal 13 26. Acceptance or refusal of registration 14 27. Removal from register of certain persons 14 28B. Application for registration of a firm ... 14 28C. 15 29. Provisions of sections 22, 23, 26, 27, 28, 39 & 41 to apply to firms... 15 29A. Requirements to practise as certified public accountant or public accountant 15 29B. Requirements for issue of a practising certificate 15 30. Additional requirements for issue of practising certificates in certain cases 16 Practising certificates 16 31. Registered office 17 32. Publication of list of professional accountants holding practising certificates and list of firms and evidence of same 17 PART V DISCIPLINARY PROCEEDINGS 33. Disciplinary Committee 18 33A. Power of Council to make rules 18 34. Disciplinary provisions... 18 35. Disciplinary powers of Disciplinary Committee 19 36. Powers of Disciplinary Committee with regard to obtaining evidence and the conduct of proceedings 20 37. Conduct of inquiry and legal representation 20 38. Provisions relating to orders of the Disciplinary Committee 20 39. Restoration of name of professional accountant to register 21 40. Restriction on removal of name of professional accountant from register 21 41. Appeals 21 PART VI OFFENCES 42. Offences and penalties.... 22 PART VII MISCELLANEOUS 43. Construction of references to auditors 23 44. Ordinance not to apply to public officers in connexion with their duties 23 45. Fees and expenses ... 23 46. Fees payable to Registrar General 23 47. Amendment of Schedule 23 48. Omission to give notice of meetings 23 49. Resignation from the Society 24 Schedule. Approved institutes 24
Baseline (Original)
2 CAP. 50] Professional Accountants [1985 Ed. Section Page 28A. Registration of firms 28. Expiry of registration and renewal 26. Acceptance or refusal of registration 27. Removal from register of certain persons 13 : 13 14 14 28B. Application for registration of a firm ... 14 28C. 29. 29A. 29B. 30. Provisions of sections 22. 23, 26. 27, 28, 39 & 41 to apply to firms... Requirements to practise as certified public accountant or public accountant Requirements for issue of a practising certificate Additional requirements for issue of practising certificates in certain cases Practising certificates 15 15 15 16 16 31. Registered office 17 ༈ཝཱ* VAL 32. Publication of list of professional accountants holding practising certificates and list of firms and evidence of same 17 *** PART V DISCIPLINARY PROCEEDINGS 33. Disciplinary Committee 18 33A. Power of Council to make rules 18 34. Disciplinary provisions... 18 35. Disciplinary powers of Disciplinary Committee 19 36. Powers of Disciplinary Committee with regard to obtaining evidence and the conduct of proceedings 20 37. Conduct of inquiry and legal representation 20 38. Provisions relating to orders of the Disciplinary Committee 20 39. Restoration of name of professional accountant to register 21 40. 41. Restriction on removal of name of professional accountant from register Appeals 21 21 PART VI OFFENCES 42. Offences and penalties.... PART VII MISCELLANEOUS 43. 44. 45. 46. 41. 48. 49. Construction of references to auditors Ordinance not to apply to public officers in connexion with their duties Fees and expenses ... Fees payable to Registrar General Amendment of Schedule Omission to give notice of meetings Resignation from the Society Schedule. Approved institutes : A 4:5 22 : 23 23 23 23 23 23 24 24
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2

CAP. 50]

Professional Accountants

[1985 Ed.

Section

Page

28A.

Registration of firms

28.

Expiry of registration and renewal

26.

Acceptance or refusal of registration

27.

Removal from register of certain persons

13

:

13

14

14

28B.

Application for registration of a firm ...

14

28C.

29.

29A.

29B.

30.

Provisions of sections 22. 23, 26. 27, 28, 39 & 41 to apply to firms... Requirements to practise as certified public accountant or public accountant Requirements for issue of a practising certificate

Additional requirements for issue of practising certificates in certain cases Practising certificates

15

15

15

16

16

31.

Registered office

17

༈ཝཱ*

VAL

32.

Publication of list of professional accountants holding practising certificates and

list of firms and evidence of same

17

***

PART V

DISCIPLINARY PROCEEDINGS

33.

Disciplinary Committee

18

33A.

Power of Council to make rules

18

34.

Disciplinary provisions...

18

35.

Disciplinary powers of Disciplinary Committee

19

36.

Powers of Disciplinary Committee with regard to obtaining evidence and the

conduct of proceedings

20

37.

Conduct of inquiry and legal representation

20

38.

Provisions relating to orders of the Disciplinary Committee

20

39.

Restoration of name of professional accountant to register

21

40.

41.

Restriction on removal of name of professional accountant from register Appeals

21

21

PART VI

OFFENCES

42.

Offences and penalties....

PART VII

MISCELLANEOUS

43.

44.

45.

46.

41.

48.

49.

Construction of references to auditors

Ordinance not to apply to public officers in connexion with their duties

Fees and expenses ...

Fees payable to Registrar General

Amendment of Schedule

Omission to give notice of meetings

Resignation from the Society

Schedule. Approved institutes

:

A

4:5

22

:

23

23

23

23

23

23

24

24

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