【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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To establish the Hong Kong Institute of Certified Public Accountants and to provide for the registration and control of the accountancy profession, and for matters ancillary to or connected with the purposes aforesaid. (Amended 23 of 2004 s. 2) [1 January 1973] L.N. 267 of 1972 (Originally 68 of 1972) Cap 50 s 1 Short title PART I PRELIMINARY This Ordinance may be cited as the Professional Accountants Ordinance. Cap 50 s 2 Interpretation In this Ordinance, unless the context otherwise requires- **"appointed day" (指定日期) means the day appointed by the Secretary for Financial Services and the Treasury under section 1(3) of the Professional Accountants (Amendment) Ordinance 2004 (23 of 2004); (Added 23 of 2004 s. 3) "appointed member" (委任理事) means a member of the Council appointed by the Chief Executive under section 10(2)(e); (Added 23 of 2004 s. 3) "certified public accountant" (会计师) means a person registered as a certified public accountant by virtue of section 22; (Replaced 23 of 2004 s. 3) "certified public accountant (practising)" (执业会计师) means a certified public accountant holding a practising certificate; (Added 23 of 2004 s. 3) "co-opted member" (增选理事) means a member of the Council co-opted under section 10(4); (Added 96 of 1994 s. 2) "corporate practice" (执业法团) means a company which is for the time being registered under section 28E; (Added 85 of 1995 s. 2) "Council" (理事会) means the Council of the Institute established under section 10; (Amended 23 of 2004 s. 54) "Disciplinary Committee" (纪律委员会) means a Disciplinary Committee constituted under section 33(3); (Replaced 96 of 1994 s. 2) "Disciplinary Committee Convenor" (纪律委员会召集人) means the Disciplinary Committee Convenor appointed under section 33(1)(a); (Added 23 of 2004 s. 3) "Disciplinary Panels" (纪律小组) means the Disciplinary Panel A and Disciplinary Panel B constituted under section 33(1) and "Disciplinary Panel A" and "Disciplinary Panel B" shall be construed accordingly; (Added 23 of 2004 s. 3) "elected member" (当选理事) means a member of the Council elected under section 10(2)(c); "firm name" (事务所名称) means, in relation to a certified public accountant (practising) practising on his own account, the name or style under which he practises if that name or style is otherwise than his own name without any addition as registered under section 22(2), and in relation to a certified public accountant (practising) practising in partnership, the name or style under which the partnership practises; (Added 96 of 1994 s. 2. Amended 23 of 2004 s. 3) "Institute" (公会) means the Hong Kong Institute of Certified Public Accountants (香港会计师公会) incorporated by section 3; (Added 23 of 2004 s. 3) "Investigation Committee" (调查委员会) means the committee appointed under section 42C; (Added 96 of 1994 s. 2) "Investigation Committee Convenor" (调查委员会召集人) means the Investigation Committee Convenor appointed under section 42B(1)(a); (Added 23 of 2004 s. 3) "Investigation Panels" (调查小组) means the Investigation Panel A and Investigation Panel B constituted under section 42B(1) and "Investigation Panel A" and "Investigation Panel B" shall be construed accordingly; (Added 23 of 2004 s. 3) "lay person" (业外人士) means a person who is not- (a) a certified public accountant; or (b) a member of an accountancy body which is a member of the International Federation of Accountants; (Added 23 of 2004 s. 3)"practice review" (执业审核), in relation to a practice unit, means an examination or a review described in section 32B(1)(b); "Practice Review Committee" (执业审核委员会) means the committee established under section 32A; (Added 14 of 1992 s. 2) "practice unit" (执业单位) means- (a) a firm of certified public accountants (practising) practising accountancy pursuant to this Ordinance; (Replaced 23 of 2004 s. 3) (b) a certified public accountant (practising) practising accountancy on his own account pursuant to this Ordinance; or (Added 14 of 1992 s. 2. Amended 85 of 1995 s. 2; 23 of 2004 s. 3) (c) a corporate practice; (Added 85 of 1995 s. 2)"practising certificate" (执业证书) means a current practising certificate issued under section 30; "President" (会长) means the President of the Institute elected under section 4 and any person acting as President; (Amended 23 of 2004 s. 54) "professional accountant" (专业会计师) means a person registered as a professional accountant before the relevant day; (Replaced 23 of 2004 s. 3) "professional indemnity insurance" (专业弥偿保险) includes insurance indemnifying a certified public accountant, a firm of certified public accountants (practising) or a corporate practice against liability to compensate a third party who has sustained financial loss or any other damage or injury due to a breach of professional duty by or to professional negligence of such accountant, firm or practice (including such negligence by any director of the practice) or fraud or dishonesty; (Added 85 of 1995 s. 2. Amended 23 of 2004 s. 3) |
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