【法规名称】
【法规编号】 82263 什么是编号？
【正 文】
第4页 CAP 50A PROFESSIONAL ACCOUNTANTS BY-LAWS
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[接上页] (5) If a poll is held under paragraph (3) it shall be held in such manner as the chairman may direct. (6) The chairman shall appoint scrutineers from among the certified public accountants present, not being proposers or seconders of the resolution or any amendment thereto, or persons the subject of or mentioned in the resolution or amendment thereto, and the scrutineers shall sign their report on the result of the poll, which shall be declared by the chairman. (23 of 2004 s. 55) (7) No poll shall be taken for the election of the chairman or the adjournment of a general meeting. (8) The votes of a certified public accountant on a poll may be given either personally or by proxy. (23 of 2004 s. 55) (9) The instrument appointing a proxy (who shall be a member of the Institute) shall be in writing signed by the appointer or his attorney duly authorized in writing. (23 of 2004 s. 55) (10) The appointment of a proxy shall have no effect unless the instrument appointing the proxy, and the power of attorney or other authority (if any) under which it is signed, is lodged with the chairman not less than 48 hours before the time for holding the meeting at which the proxy proposes to vote, or within such lesser time as the chairman may allow. (11) Minutes of all proceedings at a general meeting of the Institute shall be entered in records kept for that purpose and any such minutes, if purporting to be signed by the chairman of the meeting at which the proceedings were held or by the chairman of the next succeeding meeting, shall be evidence of the proceedings. (23 of 2004 s. 55) [cf. S. Rhodesia by-law 36] Cap 50A bylaw 19 Interpretation PART IV REGISTRATION In this Part, "registration committee" (注册委员会) means a committee appointed under by-law 20(1). Cap 50A bylaw 20 Appointment and functions of registration committee (1) The Council may appoint a committee of not less than 5 certified public accountants, who shall hold office until they resign or are removed from office by the Council, to examine the qualifications of an applicant for registration under sections 25, 28A(1) and (2), 28B and 28D(4) of the Ordinance. (L.N. 137 of 1977; 96 of 1994 s. 37; L.N. 359 of 1996; 23 of 2004 s. 55) (1A) A majority of the certified public accountants appointed under paragraph (1) shall be elected members. (L.N. 137 of 1977; 23 of 2004 s. 55) (2) The registration committee shall examine the qualifications of the applicant and shall advise the Council as to whether the applicant should be registered or whether the application should be rejected. (3) The Council shall not be bound to accept the advice of the registration committee. Cap 50A bylaw 21 Meetings of registration committee (1) The registration committee shall meet at least once in every 3 months, and at more frequent intervals if it so determines or if the Council so requires. (2) Three members of the registration committee shall form a quorum at a meeting thereof. (3) If at a meeting of the registration committee the number of members of the committee present is insufficient to form a quorum, the meeting shall stand adjourned for 1 week to be then held at the same hour and place. (4) The registration committee may, if it thinks fit, transact any of its business by the circulation of papers, and a resolution in writing approved in writing by a majority of the members thereof present in Hong Kong shall be as valid and effectual as if it had been passed at a meeting of the registration committee by the votes of the members so approving the resolution. (L.N. 137 of 1977) Cap 50A bylaw 22 CPA and Fellows PART V DESIGNATION OF CERTIFIED PUBLIC ACCOUNTANTS (23 of 2004 s. 55) (1) Subject to paragraph (2), a certified public accountant shall- (23 of 2004 s. 55) (a) be designated as a Certified Public Accountant (会计师); (b) be entitled to use the initials "CPA" after his name; and (c) be issued by the Registrar with a certificate, signed by the President, certifying that he is a certified public accountant.(2) A certified public accountant who satisfies the conditions specified in paragraph (3) shall on application to the Council in such form as it may specify and on payment of the fee fixed by the Council- (L.N. 137 of 1977; L.N. 395 of 1981; 23 of 2004 s. 55) (a) be designated as a Fellow of the Hong Kong Institute of Certified Public Accountants (资深会计师); (b) be entitled to use the initials "FCPA" after his name; and (c) be issued by the Registrar with a certificate, signed by the President, certifying that he is a Fellow of the Institute.(3) The conditions referred to in paragraph (2) are that the certified public accountant- (23 of 2004 s. 55) (a) has been a certified public accountant for not less than 7 years; or (b) has, in the opinion of the Council, a standing equivalent to that of a professional accountant before the relevant day or of a certified public accountant for not less than 7 years, by reason of his standing as a member of- |
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