【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第10页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] (b) shall not be granted except on payment of the registration fee fixed by the Council; and (Amended 23 of 2004 s. 21) (c) shall not be granted unless the applicant has satisfied the Council that he has complied with the requirements for the time being prescribed by the Council for continuing professional development. (Added 23 of 2004 s. 21) Cap 50 s 28A Registration of firm name (1) A certified public accountant (practising) practising on his own account under a firm name shall apply to the Council for registration of the firm name under this Ordinance. (Amended 23 of 2004 s. 22) (2) A firm of certified public accountants (practising) shall apply to the Council for registration of a firm name under this Ordinance. (Amended 23 of 2004 s. 22) (3) No person shall practise- (a) on his own account as a certified public accountant (practising) under a firm name; or (Amended 23 of 2004 s. 22) (b) in partnership as a firm of certified public accountants (practising), (Amended 23 of 2004 s. 22)unless his firm name or, as the case may be, the firm in which he is a partner is registered under this Ordinance. (4) The Council may reject an application under subsection (1) or (2) if the firm name proposed to be registered- (a) is the same as a firm name already registered; (b) so nearly resembles a firm name already registered as to be likely to cause confusion; or (c) is, in the opinion of the Council, misleading, offensive or otherwise contrary to the public interest.(5) A firm of certified public accountants (practising) shall not be qualified to be registered under subsection (2) unless all partners of the firm are certified public accountants and at least such proportion as the Council may from time to time prescribe of its partners is or are certified public accountant (practising) or certified public accountants (practising). (Amended 23 of 2004 s. 22) (6) For the avoidance of doubt, it is hereby declared that a person other than the holder of a current practising certificate shall not be entitled to sign an audit report on behalf of a firm of certified public accountants (practising). (Added 23 of 2004 s. 22) (Replaced 96 of 1994 s. 12) Cap 50 s 28B Application for registration of a firm Application for registration of a firm of certified public accountants (practising) under this Ordinance shall be made to the Council in such form as the Council may specify and there shall be lodged with the application such registration fee as may be fixed by the Council. (Added 22 of 1977 s. 7. Amended 23 of 2004 s. 23) Cap 50 s 28C Provisions of sections 22, 23, 26, 27, 28, 39 and 41 to apply to firms and firm names The provisions of sections 22, 23, 26, 27(1)(a)(iii) and (iv), (2), (3), (4), (5) and (6), 28, 39 and 41 (1)(a) and (b)(i) shall apply mutatis mutandis in relation to the registration of a firm and a firm name as they apply in relation to the registration of a certified public accountant. (Added 22 of 1977 s. 7. Amended 96 of 1994 s. 13; 85 of 1995 s. 7; 23 of 2004 ss. 24 & 54) Cap 50 s 28D Qualification for registration of company as corporate practice (1) Subject to subsection (11)(b), a company limited by shares and formed and registered under the Companies Ordinance (Cap 32), and only such a company, shall be qualified for registration as a corporate practice and where such a company is so registered it shall be qualified to remain registered as a corporate practice if and only for so long as the requirements specified in subsection (2) are complied with in relation to it. (2) (a) The requirements referred to in subsection (1) are that the company concerned is and continues to be a qualified company and that the requirements of paragraph (b) or, where appropriate, paragraph (c) are complied with in relation to it. (b) Where a qualified company has for the time being 3 or more members- (i) each of its members shall be both a director of the company and a certified public accountant and at least such proportion as the Council may from time to time prescribe of its members shall be a certified public accountant (practising) or certified public accountants (practising), and only persons who are members of the company may be a director of the company; (Amended 23 of 2004 s. 25) (ii) the requirements referred to in subparagraph (i) shall be complied with as regards the company at all times; (iii) the company shall at all times be covered by professional indemnity insurance provided by an approved insurer on terms which are either specified in rules under section 51 or, if not so specified, have been approved of by the Council and that the scope of the indemnity which the insurance affords is, as regards any amount payable thereunder and in every other respect, at least as extensive as rules under section 51 require in that regard; and (iv) the company's memorandum and articles of association shall comply with the requirements of rules (if any) made under section 51.(c) Where a qualified company has for the time being only 2 members- |
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