【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第4页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] (4) (Repealed 32 of 2000 s. 48) Cap 50 s 9 General meetings (1) The first annual general meeting of the Institute shall be held within 9 months after the commencement of this Ordinance. (2) An annual general meeting of the Institute shall be held not less than once in every calendar year, and not more than 15 months after the holding of the last preceding annual general meeting. (3) General meetings of the Institute, other than the annual general meeting, shall be held as required by the by-laws. (4) Any certified public accountant may, at any meeting of the Institute, move any resolution which is not inconsistent with the purposes and provisions of this Ordinance but may not move a resolution in respect of any act done in pursuance of the powers conferred by section 18B, 26, 27, 28A, 30, 32B, 32C, 32D, 32E, 32F, 34, 35, 36, 39, 42C, 42D, 42E or 42F. (Amended 23 of 2004 s. 9) (Amended 23 of 2004 s. 54) Cap 50 s 10 Establishment and composition of the Council PART III THE COUNCIL OF THE INSTITUTE (Amended 23 of 2004 s. 54) (1) There is hereby established the Council of the Hong Kong Institute of Certified Public Accountants. (2) The Council shall, subject to subsection (4), consist of the following members- (Amended 23 of 2004 s. 10) (a) the Financial Secretary, or a person appointed by him as his representative; (b) the Director of Accounting Services, or a person appointed by him as his representative; (Amended L.N. 16 of 1977) (c) 14 certified public accountants (not being persons entitled to be registered as a professional accountant by virtue of the repealed section 24(2) immediately before the relevant day) elected at an annual general meeting of the Institute, each of whom shall on the day of the meeting be ordinarily resident in Hong Kong and of whom at the time of election- (Amended 85 of 1995 s. 4; 23 of 2004 ss. 10 & 54) (i) not less than 6 shall be certified public accountants in full time practice as certified public accountants (practising); (Replaced 23 of 2004 s. 10) (ii) not less than 6 shall be certified public accountants otherwise than in full time practice as certified public accountants (practising); (Replaced 23 of 2004 s. 10)(d) the immediate past President of the Institute who shall, unless he is also an elected member, hold office as a member of the Council for a period from the time when he ceased to be President until the conclusion of the annual general meeting next occurring; and (Added 23 of 2004 s. 10) (e) 4 lay persons appointed by the Chief Executive. (Added 23 of 2004 s. 10)(2A) For the purpose of subsection (2)(c), a certified public accountant- (Amended 23 of 2004 s. 54) (a) shall be regarded as being in full time practice as a certified public accountant (practising) if he- (Amended 23 of 2004 s. 10) (i) holds a practising certificate; (ii) is free to devote substantially the whole of his time during normal office hours to provide his services as a certified public accountant (practising); and (iii) has not entered into and there is not subsisting a contract of employment between him and an employer (other than an employer who is a certified public accountant (practising) or a firm of certified public accountants (practising) or a corporate practice) under which he is bound to devote the whole or substantially the whole of his time during normal office hours to his employment; and(b) holding a practising certificate shall not be treated as not being in full time practice as a certified public accountant (practising) by reason only of the fact that he is in the employment of a certified public accountant (practising) or a firm of certified public accountants (practising) or a corporate practice,and normal office hours shall mean those hours at which banks are generally open for business in Hong Kong. (Added 96 of 1994 s. 4) (3) An appointed member shall not be appointed for a term exceeding 2 years but shall be eligible for reappointment for a further term or terms of not exceeding 2 years each. (Replaced 23 of 2004 s. 10) (4) In addition to the members specified in subsection (2), the Council may, at the first meeting of the Council held after an annual general meeting, or as soon thereafter as is practicable, co-opt not more than 2 certified public accountants, each of whom should then be ordinarily resident in Hong Kong, as members of the Council. (Added 96 of 1994 s. 4. Amended 85 of 1995 s. 4; 23 of 2004 s. 54) (5) In addition to applying for the purposes of section 29A, subsection (5)(b) of that section shall also apply for the purposes of this section. (Added 85 of 1995 s. 4) (Amended 23 of 2004 s. 10) Cap 50 s 11 Filling vacancies in Council (1) If a casual vacancy occurs under section 4(3) or (4), or a vacancy is deemed to arise under section 15(1), the Council may, in the case of a co-opted member, appoint a certified public accountant, and in the case of an elected member, appoint a certified public accountant of the class referred to in subparagraph (i) or (ii) of section 10(2)(c), as the vacancy may require, to fill the vacancy. (Amended 96 of 1994 s. 5; 23 of 2004 ss. 11 & 54) |
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