【法规名称】
【法规编号】 82263 什么是编号？
【正 文】
第10页 CAP 50A PROFESSIONAL ACCOUNTANTS BY-LAWS
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[接上页] (23 of 2004 s. 55) Cap 50A bylaw 45 Nomination of auditors (1) A person, other than a retiring auditor, shall not be capable of being appointed auditor at an annual general meeting unless notice of intention to nominate him for appointment as auditor has been received by the Registrar not less than 14 days before the annual general meeting. (2) Every such notice shall be signed by 2 or more certified public accountants and shall be accompanied by notice in writing from the person who is nominated that he is willing to be appointed as auditor. (23 of 2004 s. 55) (3) The Registrar shall send a copy of such a notice to the retiring auditor. (4) Notice of the names of all persons nominated for appointment, or deemed to have been nominated for reappointment, shall be sent to all certified public accountants not less than 17 days before the annual general meeting. (23 of 2004 s. 55) Cap 50A bylaw 46 Removal of auditor (1) The Institute may, at a general meeting, by resolution passed by not less than two-thirds of the voting members voting thereon, remove the auditor from office and may, by resolution passed at the same meeting by a majority of the voting members voting thereon, appoint in his place another auditor. (23 of 2004 s. 55) (2) If no such appointment is made, the Council may appoint another auditor in his place. Cap 50A bylaw 47 Indemnification of members of the Council and others PART XI INDEMNIFICATION A member of the Council (which expression in this by-law and by-law 48 includes a member of a committee or sub-committee of the Council), an officer employed by the Council and the auditor shall each be indemnified by the Institute against any liability incurred by him in consequence of the performance of his duty as such, unless the same is caused by his wilful default, or, in the case of an auditor, his negligence or wilful default or that of his partner or employee. (23 of 2004 s. 55) Cap 50A bylaw 48 Members of Council and others not to be liable for losses A member of the Council, an officer employed by the Council and the auditor shall be liable only if liability arises from his own wilful default or, in the case of an auditor, from his own negligence or wilful default or that of his partner or employee. |
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