【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第3页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] (Amended 23 of 2004 s. 54) Cap 50 s 7 Objects of the Institute The objects of the Institute shall be- (Amended 23 of 2004 s. 54) (a) to maintain a register of certified public accountants, firms of certified public accountants (practising) and corporate practices; (Amended 85 of 1995 s. 3; 23 of 2004 ss. 7 & 54) (b) to regulate the practice of the accountancy profession; (c) to conduct examinations and act in such other manner as may be necessary to ascertain whether persons are qualified to be admitted to the register; (d) to encourage the study of accountancy by accountants and students, and to give certificates, bursaries, scholarships and rewards on such terms and conditions as may be specified from time to time; (e) to maintain a library and reading rooms for the use of accountants and students; (f) to establish and assist in establishing and supporting associations, funds, trusts and schemes intended to benefit accountants or their dependents, and to grant pensions and allowances to any accountant or his dependents; (g) to represent the views of the profession and to preserve and maintain its reputation, integrity and status; (Amended 23 of 2004 s. 7) (h) to discourage dishonourable conduct and practices by certified public accountants, and for this purpose to hold inquiries into the conduct of certified public accountants, firms and corporate practices referred to in paragraph (a); (Amended 85 of 1995 s. 3; 23 of 2004 ss. 7 & 54) (i) to provide for the settlement of disputes within the accountancy profession; (Amended 85 of 1995 s. 3) (j) to take such action as the Institute considers necessary in any matter affecting the professional interests of the accountancy profession; (Amended 85 of 1995 s. 3; 23 of 2004 s. 54) (k) to do all such other things as are incidental or conducive to the attainment of the above objects. Cap 50 s 8 Power of Institute to make by-laws (1) The Institute may, subject to the approval of the Chief Executive in Council, make by-laws- (Amended 31 of 1999 s. 3; 23 of 2004 s. 54) (a) regulating the practice of accountancy by professional accountants in Hong Kong; (b) (Repealed 22 of 1977 s. 3) (c) regulating meetings of the Institute and the Council; (Amended 23 of 2004 s. 54) (d) governing the registration, training and education of students; (Amended 22 of 1977 s. 3) (e) governing the discipline of students; (f) empowering the Council to make rules prescribing examinations of the Institute, the fees payable therefor and all matters incidental to the holding thereof including exemptions or concessions which may be granted in respect of the examinations; (Amended 22 of 1977 s. 3; 23 of 2004 s. 54) (g) regulating the conditions on which examiners shall be engaged; (h) regulating the appointment of an auditor; (i) providing for the use and custody of the common seal of the Institute; (Amended 23 of 2004 s. 54) (j) providing for the custody, investment and expenditure of the funds and the management of property of the Institute; (Amended 23 of 2004 s. 54) (k) (Repealed 14 of 1985 s. 2) (l) specifying the designations for certified public accountants and the initials by which certified public accountants may be known; (Amended 23 of 2004 s. 54) (la) providing for the admission of persons as affiliates of the Institute and specifying the designations for such affiliates and the initials by which such affiliates may be known; (Added 23 of 2004 s. 8) (m) (Repealed 22 of 1977 s. 3) (n) regulating the nomination and election of elected members of the Council; (o) conferring on members of the Council and employees and auditors of the Institute a right of indemnity against the Institute for actions brought against them for things done by them in the execution of the Ordinance; (Amended 23 of 2004 s. 54) (oa) providing for and regulating the provision and retention of information, the giving of any notice and communication, the election of any person, the voting on any matter, the signature of any person, under or pursuant to this Ordinance, by electronic means; (Added 23 of 2004 s. 8) (p) prescribing anything which is to be or may be prescribed by the Ordinance; (q) generally for the better carrying into effect of the purposes of this Ordinance and for the furtherance of the objects of the Institute. (Amended 23 of 2004 s. 54)(2) A copy of any by-laws made by the Institute shall, as soon as practicable after the making thereof, be duly certified by the President and transmitted by him for the approval of the Chief Executive in Council. (Amended L.N. 137 of 1981; 31 of 1999 s. 3; 23 of 2004 s. 54) (3) A by-law under subsection (1) may be made only by a majority of two-thirds of the certified public accountants present in person or by proxy and voting at a general meeting of the Institute convened for the purpose of making the by-laws. Notice of such meeting and of the by-laws to be proposed thereat shall be sent to every certified public accountant not less than 21 days before the date fixed for the meeting, but the non-receipt of such a notice by any certified public accountant shall not invalidate the proceedings thereat. (Amended 22 of 1977 s. 3; 23 of 2004 ss. 8 & 54) |
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