【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第2页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] "professional standards" (专业标准) means any- (a) statement of professional ethics; or (b) standards of accounting, auditing and assurance practices, (Amended 23 of 2004 s. 3)issue or specified or deemed to be issued or specified under section 18A; (Added 14 of 1992 s. 2)"public accountant" (注册核数师) means a person registered as a professional accountant by virtue of the repealed section 24(2) before the relevant day; (Replaced 23 of 2004 s. 3) "register" (注册纪录册) means the register of certified public accountants kept under section 22; (Amended 23 of 2004 s. 54) "registered address" (注册地址) means any address of a certified public accountant which is entered in the register under section 22(2); (Amended 23 of 2004 s. 54) "registered office" (注册办事处) means the registered office referred to in section 31; "Registrar" (注册主任) means the Registrar appointed under section 21; "relevant day" (有关日期) means the day on which the Professional Accountants (Amendment) Ordinance 2004 (23 of 2004) comes into operation* under section 1(2) of that Ordinance; (Added 23 of 2004 s. 3) "repealed section 24(2)" (已废除的第24(2)条) means section 24(2) of this Ordinance repealed by the Professional Accountants (Amendment) Ordinance 2004 (23 of 2004); (Added 23 of 2004 s. 3) "reviewer" (审核人员) means any person appointed or engaged by the Council under section 32B(1)(d); (Added 14 of 1992 s. 2) "Vice-President" (副会长) means the Vice-President of the Institute elected under section 4 and any person acting as Vice-President. (Amended 23 of 2004 s. 54) (Amended 8 of 1993 s. 8; 96 of 1994 s. 2; 23 of 2004 s. 3)_________________________________________________________________________________ Note: ** appointed day : 26 November 2004. * In operation date : 8 September 2004 Cap 50 s 3 Incorporation of Institute PART II THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (Amended 23 of 2004 s. 4) The persons registered as certified public accountants under section 22 shall- (Amended 23 of 2004 s. 54) (a) be a body corporate with perpetual succession; (b) be known as the Hong Kong Society of Accountants (香港会计师公会) before the relevant day, and the Hong Kong Institute of Certified Public Accountants (香港会计师公会) with effect from the relevant day; and (Amended 23 of 2004 s. 5) (c) in that name be capable of suing and being sued and, subject to this Ordinance, of doing and suffering all such other acts as a body corporate may lawfully do and suffer. Cap 50 s 4 Appointment of President and Vice-President (1) There shall be a President and 2 Vice-Presidents of the Institute, who shall be elected by the Council from the elected members. (Amended 23 of 2004 s. 54) (2) The President and the Vice-Presidents shall, unless they- (a) resign their offices by notice in writing delivered to the Registrar; or (b) are deemed by virtue of section 15(1) to have vacated their offices as members of the Council, (Amended 23 of 2004 s. 6)hold office from the date of their election until the conclusion of the annual general meeting next occurring. (Replaced 22 of 1977 s. 2) (3) If a casual vacancy occurs in the office of President, the Council shall elect one of the Vice-Presidents to act as President. (4) If a casual vacancy occurs in any of the offices of Vice-President, the Council may elect an elected member to fill the vacancy. (5) For the purposes of this section and section 11, a casual vacancy shall be deemed to occur when a person is temporarily absent from Hong Kong or is temporarily unable to attend to the business of the Council. (6) Notwithstanding subsection (1), if only one elected member is proposed for election to fill a vacancy in the office of President, such elected member shall, without taking a vote upon the proposal, be deemed to have been elected at the conclusion of the meeting of the Council at which the vacancy is to be filled. (7) Notwithstanding subsection (1), if not more than 2 elected members are proposed to fill the vacancies in the offices of Vice-Presidents, such elected member or members shall, without taking a vote upon the proposal, be deemed to have been elected at the conclusion of the meeting of the Council at which the vacancies are to be filled. (Added 96 of 1994 s. 3) (Amended 96 of 1994 s. 3) Cap 50 s 5 Office of Institute Office of Institute (Amended 23 of 2004 s. 54) The Institute shall maintain an office the address of which shall be notified to the Registrar of Companies. (Amended 8 of 1993 s. 4; 23 of 2004 s. 54) Cap 50 s 6 Official seal and authentication thereof, and instruments executed thereunder (1) The Institute shall have and may use a common seal, the affixing of which shall be authenticated by the signature of the Registrar. (2) Any instrument purporting to be executed under the seal of the Institute shall be received in evidence and shall, unless the contrary is proved, be deemed to be an instrument so executed. |
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