【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第12页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
|
[接上页] (8) Where- (a) there is a failure to comply with a requirement of subsection (2)(b)(ii), (iii) or (iv) or subsection (2)(c)(ii); (b) there is a failure to comply with a notification requirement of subsection (6)(a) or section 28H(1) or (2); (c) a condition attached under subsection (6)(c) or (9)(c) is not complied with; or (d) a requirement imposed under subsection (6)(b)(ii) is not complied with,the Council may, if it thinks fit, give the Registrar a direction under this subsection. (9) (a) A direction under subsection (8) shall, as shall be thereby specified, require the Registrar- (i) to remove, either permanently or for a period specified in the direction, the name of the corporate practice concerned and any other relevant particulars from the register forthwith; or (ii) to give forthwith to such practice a notice described in paragraph (b). (b) A notice referred to in paragraph (a) shall be in writing and be signed by the Registrar and shall state that a direction under subsection (8) has been given by the Council as regards the corporate practice to which the notice is addressed and that such practice may, within the period of 21 days beginning on the date of the notice, make representations to the Council as to why the Registrar should not comply with the direction (which representations are hereby authorized to be made). (c) (i) Where representations are made pursuant to paragraph (b), the Registrar shall refer the relevant matter to the Council together with such observations (if any) as he considers appropriate and the Council, having considered such observations (if any) and representations, may either- (A) if it considers it appropriate, attach specified conditions to the relevant corporate 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; or (B) direct the Registrar to remove the name of such practice and any other relevant particulars from the register forthwith. (ii) Where such representations are not made within the period specified in paragraph (b), the Registrar shall remove the name of the corporate practice concerned and any other relevant particulars from the register.(d) Where pursuant to a direction under this section the name of a corporate practice is removed from Part II of the register- (i) the Registrar shall as soon as is reasonably practicable give the practice written notice of the removal; and (ii) the practice may, within the period of 21 days beginning on the date of the notice, or such longer period as the Court of Appeal may allow, appeal to that court against the removal.(e) In determining an appeal under this subsection the Court of Appeal may- (i) order the Registrar to restore to Part II of the register the name of the corporate practice concerned together with such other particulars as were removed by him pursuant to the relevant direction under this section; (ii) grant such other remedy or relief, or make such other order, if any, as the court considers appropriate; or (iii) confirm such direction.(10) (a) Subject to paragraph (b), where the name of a corporate practice is removed from the register pursuant to a direction under this section (including a direction confirmed on appeal), the Council shall cause notice of the removal to be published in the Gazette. (b) A notice referred to in paragraph (a) shall not be published in the Gazette unless- (i) in case there is an appeal as regards the relevant removal, the appeal has been withdrawn or the relevant direction under this section was confirmed on appeal; or (ii) in any other case, the time for taking such an appeal has expired.(11) (a) For the avoidance of doubt it is hereby declared that nothing in this section shall be construed as repealing by implication or otherwise affecting any provision of Part IVA of the Companies Ordinance (Cap 32) in its application to a director of a corporate practice. (b) It is hereby declared that- (i) a company of which a corporation is either a member or a director is not qualified for being registered under this section; (ii) a corporation is not qualified for being either a member or a director of a corporate practice; and (iii) a person other than the holder of a current practising certificate shall not be entitled to sign an audit report on behalf of a corporate practice.issued share capital of that company except 1 issued share; (Amended 23 of 2004 s. 25)(12) In this section- "approved insurer" (认可保险人) means an insurer who is approved by the Council as regards the provision by him of professional indemnity insurance to any company registered under section 28E; "qualified company" (合资格公司) means a company described in subsection (1). (Added 85 of 1995 s. 8) Cap 50 s 28E Registration of corporate practices (1) Where an application under section 28D(3) is allowed, the Registrar shall enter in Part II of the register the following particulars of the company to which the application related- |
- 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！