【法规名称】
【法规编号】 82263 什么是编号？
【正 文】
第6页 CAP 50A PROFESSIONAL ACCOUNTANTS BY-LAWS
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[接上页] (a) in his own name; (b) in the case of a firm of certified public accountants (practising), in his own name in association with the names of his partners; or in the case of a corporate practice, in his own name in association with the names of the other members of such corporate practice, save and except the name of any such member who is not a certified public accountant; (L.N. 359 of 1996; 23 of 2004 s. 55) (c) in the name of a firm in which he was lawfully practising at the commencement of these by-laws; (d) in the name of a firm lawfully registered under section 28A of the Ordinance; or (96 of 1994 s. 40; 23 of 2004 s. 55) (e) in the name of a corporate practice lawfully registered under sections 28D(4) and 28E of the Ordinance, provided that such a name or any part thereof shall not contain or include any reference to the name of any member of such corporate practice who is not a certified public accountant, (L.N. 359 of 1996; 23 of 2004 s. 55)shall be guilty of professional misconduct. (96 of 1994 s. 40; L.N. 359 of 1996) Cap 50A bylaw 29A Death of certified public accountant Without prejudice to the powers of the Council under by-laws 28 and 29 the Council may permit a certified public accountant holding a practising certificate to practise as a certified public accountant (practising) in the name or style in which a certified public accountant (practising) was lawfully practising immediately prior to his death and as an employee of the personal representative of the deceased certified public accountant (practising), for such period and subject to such conditions as the Council may impose. (23 of 2004 s. 55) Cap 50A bylaw 30 Meaning of registered student PART VIII REGISTERED STUDENTS In this Part- "registered student" (注册学生) means a student registered with the Institute. (23 of 2004 s. 55) Cap 50A bylaw 31 Consent to registration (1) A person desiring to become a registered student shall- (a) apply to the Council in such form as it may specify; (b) furnish to the Council such evidence as the Council may require that he- (i) is 16 years of age or more; (ii) has attained the requisite standard of education; and (iii) is of good character; and(c) pay to the Council- (i) the fee fixed by the Council; and (ii) the fee fixed by the Council for annual registration with the Institute. (23 of 2004 s. 55)(2) The Council shall, if satisfied that such a person has reached the age of 16 years, has attained the requisite standard of education prescribed by paragraph (3), and has a good character, authorize the Registrar to register such person as a student. (3) A person shall be deemed to have attained the requisite standard of education- (a) in the case of a person who applies under paragraph (1)(a) before 1 January 1982- (i) if he is the holder of a Hong Kong Certificate of Education (English) with credits in at least 5 subjects (including English and Mathematics) or if he has passed such examinations (including English and Mathematics) which in the opinion of the Council are of an equivalent standard to such Hong Kong Certificate of Education (English); or (ii) if he is a graduate of a university approved by the Council; or (iii) if he is the holder of a diploma in accountancy awarded by an educational institute approved by the Council; (L.N. 344 of 1998)(b) in the case of a person who applies under paragraph (1)(a) on or after 1 January 1982 but before 1 January 1999- (i) if he is the holder of a General Certificate of Education (England) with 2 Advanced Level passes and 3 Ordinary Level passes, or 3 Advanced Level passes and 1 Ordinary Level pass, (including English and Mathematics) or if he has passed such examinations (including English and Mathematics) which in the opinion of the Council are of an equivalent standard to such General Certificate of Education (England); or (ii) if he is a graduate of a university approved by the Council; or (iii) if he is the holder of a diploma in accountancy awarded by an educational institute approved by the Council; (L.N. 344 of 1998)(c) in the case of a person who applies under paragraph (1)(a) on or after 1 January 1999- (i) if he is the holder of a degree in accountancy awarded by an educational institute approved by the Council; or (ii) if he has completed a study programme approved by the Council: (L.N. 344 of 1998)(d) (Repealed L.N. 344 of 1998)Provided that the Council may in its absolute discretion exempt from compliance with the requisite standard of education a person who- (i) is over the age of 25 years; (ii) has attained a standard of education acceptable to the Council; and (iii) has undergone 5 years practical experience as defined in by-law 41. (L.N. 395 of 1981) (L.N. 137 of 1977) Cap 50A bylaw 32 Registration (1) Registration of a person as a registered student shall- (a) remain in force until 1st day of January in the year following the year in which he was so registered; and (b) be renewable annually not later than 31st day of January in each year. (L.N. 137 of 1977; L.N. 587 of 1995)(2) A registered student shall sign an undertaking, in the specified form, to abide by such of these by-laws as are applicable to him. |
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