【法规名称】
【法规编号】 82263 什么是编号？
【正 文】
第5页 CAP 50A PROFESSIONAL ACCOUNTANTS BY-LAWS
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[接上页] (i) another accountancy body with which there is in force an agreement of mutual or reciprocal recognition between the accountancy body and the Institute; or (ii) another accountancy body accepted by the Council by resolution approved by two-thirds of its members as being of a standard similar to that of the Institute. (23 of 2004 s. 55) (23 of 2004 s. 55) Cap 50A bylaw 22A Affiliates PART VA AFFILIATES (1) The Institute may on application to the Council in such form as it may specify and on payment of the fee fixed by the Council admit a person in good standing as a member of an accountancy body which is a member of the International Federation of Accountants as an international affiliate of the Institute ("affiliate"). (2) The Council may- (a) require an affiliate to pay such admission and periodic fee to the Institute as the Council may determine; (b) revoke the admission of an affiliate.(3) An affiliate shall be designated as an International Affiliate of the Hong Kong Institute of Certified Public Accountants. (Part VA added 23 of 2004 s. 55) Cap 50A bylaw 23 Interpretation PART VI PRACTICE OF PUBLIC ACCOUNTANCY In this Part, "practising committee" (执业委员会) means a committee appointed under by-law 26(1). Cap 50A bylaw 24 (Repealed L.N. 137 of 1977) Cap 50A bylaw 25 Certified public accountants (1) A certified public accountant holding a practising certificate may describe himself as a "Certified Public Accountant (会计师)" or a "Certified Public Accountant (Practising) (执业会计师)" and use the initials "CPA" or "CPA (practising)". (2) A firm registered under sections 28B and 28C of the Ordinance or a corporate practice registered under sections 28D(4) and 28E of the Ordinance may describe itself as "Certified Public Accountants" or "Certified Public Accountants (Practising)" or in Chinese "会计师事务所" or "会计师行". (23 of 2004 s. 55) Cap 50A bylaw 26 Appointment and functions of practising 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 advise the Council on applications by certified public accountants for practising certificates. (L.N. 137 of 1977; 96 of 1994 s. 39; 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 practising committee shall- (a) make such inquiries as it may consider necessary to ascertain whether a certified public accountant applying for a practising certificate has had the experience required by section 29A of the Ordinance and is otherwise eligible to hold a practising certificate; and (L.N. 137 of 1977; 23 of 2004 s. 55) (b) advise the Council as to the acceptance or rejection of the application of such accountant.(3) The Council shall not be bound to accept the advice of the practising committee. Cap 50A bylaw 27 Meetings of practising committee (1) The practising 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 practising committee shall form a quorum at a meeting thereof. (3) If at a meeting of the practising committee the number of members of the committee present is insufficient to form a quorum, the meeting shall stand adjourned for one week, to be then held at the same hour and place. (4) The practising 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 practising committee by the votes of the members so approving the resolution. (L.N. 137 of 1977) Cap 50A bylaw 28 Certified public accountants not to practise with or employ certain persons PART VII RESTRICTIONS IN CONNECTION WITH PRACTICE Save with the approval in writing of the Council, a certified public accountant holding a practising certificate who knowingly- (23 of 2004 s. 55) (a) permits his name to be made use of in connection with the practice of public accountancy by a person who is not a certified public accountant holding a practising certificate; (23 of 2004 s. 55) (b) employs, in or in connection with his practice as an accountant, a person whose name has been removed from the register under section 35(1)(a) of the Ordinance and has not been restored thereto; or (c) practises in partnership or through a corporate practice as an accountant with a person who is not entitled to practise as a certified public accountant (practising), (L.N. 359 of 1996; 23 of 2004 s. 55)shall be guilty of professional misconduct. Cap 50A bylaw 29 Restrictions on name in which practice may be carried on Save with the approval in writing of the Council, a certified public accountant who, either on his own account or in partnership with any other certified public accountant or through a corporate practice, practises as a certified public accountant (practising) other than- (23 of 2004 s. 55) |
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