【法规名称】
【法规编号】 82263 什么是编号？
【正 文】
第9页 CAP 50A PROFESSIONAL ACCOUNTANTS BY-LAWS
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[接上页] (ii) any agreement of mutual or reciprocal recognition between another accountancy body and the Institute. (23 of 2004 s. 55)(2) Subject to paragraphs (3) and (4), a registered student is not entitled to enter for an examination of the Institute unless he- (23 of 2004 s. 55) (a) has paid his annual registration fee to the Institute for the year in which the examination is held; and (23 of 2004 s. 55) (b) complies with such regulations relating to the examination as the Council may specify.(3) A registered student whose application for registration is made before 1 January 1999 is not entitled to enter for the examination known as the "HKSA professional programme and examinations" held between 1 January 1999 and 31 December 2001. (4) A registered student whose application for registration is made before 1 January 1999 is not entitled to enter for the "HKSA or HKICPA professional programme and examinations" held on or after 1 January 2002 unless, in addition to complying with paragraph (2)(a) and (b), he- (23 of 2004 s. 55) (a) holds a degree in accountancy awarded by an educational institute approved by the Council; or (b) has completed a study programme approved by the Council.(5) A person is not entitled to enter for an examination of the Institute unless he complies with such regulations relating to the examination as the Council may specify. (23 of 2004 s. 55) (L.N. 344 of 1998) Cap 50A bylaw 39 Removal from register (1) Subject to paragraph (2), the Registrar shall remove from the register the name of any registered student who- (a) has not presented himself for any of the examinations of the Institute within 5 years from the date of his registration as a registered student; or (23 of 2004 s. 55) (b) has not passed the final section of the examinations of the Institute within 10 years from the date of his registration as a registered student. (23 of 2004 s. 55)(2) The Council may extend the period of time specified in paragraph (1)(a) or (b) in any particular case. Cap 50A bylaw 40 Establishment of Examinations Board (1) There is hereby established an Examinations Board, the members of which, whether members of the Institute or not, shall be appointed by the Council and shall hold office until they resign or are removed from office by the Council. (23 of 2004 s. 55) (2) The functions of the Examinations Board shall be to advise the Council on- (a) the conduct and control of examinations of the Institute; (23 of 2004 s. 55) (b) the appointment and remuneration of examiners; and (c) such other functions as may be specified by the Council from time to time.(3) Members of the Examinations Board shall be paid such fees as the Council may determine. Cap 50A bylaw 41 Restriction on registration as a certified public accountant Restriction on registration as a certified public accountant (23 of 2004 s. 55) (1) Subject to paragraph (2), neither a registered student who passes the examinations of the Institute nor a member of an accountancy body accepted by the Council under section 24(1A) shall be registered as a certified public accountant unless he has not less than 5 years practical experience. (23 of 2004 s. 55) (2) The Council may, in the case of the holder of a degree awarded by an educational institute approved by the Council, or the holder of a diploma in accountancy awarded by an educational institute approved by the Council who has attended a full time course for not less than 3 years, reduce the period of practical experience required by paragraph (1) by such amount as it thinks fit, not being more than 2 years. (L.N. 137 of 1977) (3) In this by-law- "practical experience" (实际经验) means experience whether in Hong Kong or elsewhere acceptable to the Council as an employee of person practising public accountancy or in the financial or management accountancy department of an organization in industry, commerce or the public service or in a similar department. (96 of 1994 s. 45) Cap 50A bylaw 42 Appointment of auditor PART X AUDITORS (1) The Institute shall at each annual general meeting appoint an auditor, who shall hold office until the next annual general meeting. (23 of 2004 s. 55) (2) The Council may fill any casual vacancy in the office of auditor. Cap 50A bylaw 43 Qualification etc. (1) A person shall not be eligible for appointment under by-law 42 as auditor unless he is a certified public accountant holding a practising certificate. (23 of 2004 s. 55) (2) The following persons shall not be qualified for appointment as auditor- (a) a member of the Council; and (b) a partner of a member of the Council.(3) The remuneration of the auditor shall be fixed by the Council. (23 of 2004 s. 55) Cap 50A bylaw 44 Retirement of auditor The auditor shall be eligible for reappointment and shall be deemed to have been nominated for reappointment unless he informs the Council in writing, not less than 21 days before the annual general meeting, that he does not wish to be so nominated. |
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