【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第13页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] (a) its name; (b) its registered office for the purposes of the Companies Ordinance (Cap 32); and (c) such other particulars (if any) as are for the time being specified for the purposes of this section by the Council.(2) A corporate practice shall for the purposes of section 27(2), (3), (4), (5) and (6) be deemed to be a certified public accountant. (Amended 23 of 2004 s. 54) (Added 85 of 1995 s. 8) Cap 50 s 28F Certificate of registration of corporate practice When a company is registered in the register, the Registrar shall issue to the corporate practice concerned a certificate of such registration in such form as the Council shall determine. (Added 85 of 1995 s. 8) Cap 50 s 28G Provisions of sections to apply to a company (1) The provisions of sections 26, 28, 28A(4), 33B, 35, 35B, 36(1A), 37, 38, 39, 40 and 41(1) shall apply mutatis mutandis in relation to a corporate practice as they apply in relation to a certified public accountant. (Amended 23 of 2004 s. 26) (2) Subsection (1) shall not be construed as limiting or otherwise affecting in any manner any liability incurred by a certified public accountant in the course of practising accountancy. (Added 85 of 1995 s. 8. Amended 23 of 2004 s. 54) Cap 50 s 28H Articles of association of corporate practices (1) Where it is proposed to alter or add to the articles of association of a corporate practice ("the amendment"), it shall send to the Registrar written notice of the proposal and such notice shall be so sent not later than the day on which notice is given to its members of the meeting of the practice at which the amendment is to be considered. (2) Where a corporate practice alters or adds to its articles of association, the practice shall before the expiration of the period of 21 days beginning on the day on which the relevant special resolution is passed, notify the Registrar in writing of the alteration or addition. (Added 85 of 1995 s. 8) Cap 50 s 29 Requirements to practise as certified public accountant (practising) (1) No person, other than a corporate practice, shall practise as a certified public accountant (practising) unless he is registered as a certified public accountant and holds a practising certificate. (Amended 85 of 1995 s. 9; 23 of 2004 ss. 27 & 54) (2) Unless he is either the holder of a practising certificate or a corporate practice, a person shall not hold any appointment or render any services, whether unpaid or otherwise- (Amended 85 of 1995 s. 9) (a) as an auditor of a company within the meaning of the Companies Ordinance (Cap 32); or (b) as an auditor of accounts for the purpose of any other Ordinance.(3) Nothing in this Ordinance shall prevent- (a) a person from (i) practising publicly and describing himself as an accountant, secretary, book-keeper, tax-agent, tax-consultant or cost- consultant; or (ii) describing himself by any other designation, initials or characters not conveying the impression that he is entitled to practise as a certified public accountant (practising); or (Amended 23 of 2004 s. 27) (iii) a |
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