【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第11页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
|
[接上页] (i) 1 such member shall be a certified public accountant (practising) and the other such member shall be either- (Amended 23 of 2004 s. 25) (A) a certified public accountant (practising); or (Amended 23 of 2004 s. 25) (B) a person in relation to whom a permission under subsection (5) is for the time being in force, and only persons who are members of the company may be a director of the company; and(ii) the company shall comply at all times with both the requirements of subparagraph (i) as regards members and the requirements described in paragraph (b)(iii) and (iv).(3) Subject to subsection (4), an application for registration under section 28E shall be allowed if, and only if, the Council is satisfied that- (a) the applicant is a qualified company; (b) if the application were allowed, the applicant would thenceforth be covered by insurance described in subsection (2)(b)(iii); and (c) (i) in case the applicant is a company described in subsection (2)(b)- (A) the requirements of the company's articles of association include requirements which are appropriate having regard to the requirements of subparagraph (i) of that subsection; and (B) the requirements of subparagraph (iv) of that subsection are complied with as regards it; and (ii) in case the applicant is a company described in subsection (2)(c)- (A) the requirements of the company's articles of association include requirements which are appropriate having regard to the requirements of subparagraph (i) of that subsection; and (B) the requirements described in subsection (2)(b)(iv) are complied with as regards it.(4) An application for registration under section 28E shall be made to the Council and shall be 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. (5) (a) Subject to paragraph (c), on an application's being made in that behalf by a qualified company described in subsection (2)(c) the Council may, if it thinks fit, grant as regards that company a permission for the purposes of this section and such a permission shall operate to permit, notwithstanding anything contained in the Companies Ordinance (Cap 32), an individual person who is not a certified public accountant (practising) and who is specified in the application to be a member and director of that company. (Amended 23 of 2004 s. 25) (b) A permission for the purposes of this section may be withdrawn by the Council at any time. (c) A permission for the purposes of this section shall be granted if, and only if, the Council is satisfied that- (i) in respect of the shareholding of the applicant company, a legally enforceable arrangement exists whereby- (A) a person who is a certified public accountant (practising) is to hold the entire issued share capital of that company except 1 issued share; (Amended 23 of 2004 s. 25) (B) the person holding for the time being the remaining share holds it in trust for the holder referred to in sub-subparagraph (A); (C) in case the person referred to in sub-subparagraph (B) resigns, dies, or due to mental or physical incapacity becomes unable to act as a director of the applicant company, or in case a permission for the purposes of this section and relating to him is withdrawn, his share will devolve to another person; and(ii) the person specified in the application is a fit and proper person to whom to give a permission for the purposes of this section; and (iii) in respect of the management of the applicant company, its memorandum and articles of association contain provisions to the effect that- (A) the holder referred to in subparagraph (i)(A) is to be the managing director having the day to day management of the company; (B) such holder is to have a second or casting vote at meetings of the applicant company's board; and (C) a person referred to in subparagraph (i)(B) is to cease to hold office as a director on his share's devolving to another person as described in subparagraph (i)(C).(6) (a) Where- (i) a share devolves to a person other than the holder of a practising certificate pursuant to an arrangement referred to in subsection (5)(c)(i); (ii) a corporate practice at any time ceases to comply with any of the requirements described in subsection (2) and applying to it, the corporate practice concerned shall, within the period of 14 days beginning on such devolution or cesser, notify the Council in writing of such devolution or cesser. (b) (i) A notice given pursuant to this subsection because of the devolution of a share may contain an application to the Council for a permission for the purposes of this section regarding a person named in the notice, and the Council may allow or refuse the application. (ii) Where an application referred to in subparagraph (i) is refused, the Council may when refusing the application require the applicant to bring a further such application within a period specified in the refusal.(c) Where notice of a cesser described in paragraph (a)(ii) is received by the Council, it may, for the purpose of requiring the relevant corporate practice to comply with any or all of the requirements referred to in that paragraph, attach one or more specified conditions to the practice's registration under section 28E and direct the Registrar to record the conditions in Part II of the register in such manner as he considers appropriate.(7) In case a condition is attached pursuant to this section, the corporate practice concerned shall comply with it, and if the condition requires compliance within a specified period it shall be so complied with. |
- 此法规有错误，我来纠正。请点击在此 提交错误内容或者您纠正的内容！