【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第6页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] (3) An appointed member shall be deemed to have vacated his office as a member of the Council if- (a) he becomes bankrupt or makes an arrangement or composition with his creditors; or (b) he ceases to be ordinarily resident in Hong Kong. (Added 23 of 2004 s. 13) Cap 50 s 16 Accounts (1) The Council shall maintain proper accounts of all transactions of the Institute and shall prepare for every financial year a statement of the accounts of the Institute, containing an income and expenditure account and a balance sheet, both of which shall be signed by the President. (2) The Institute in general meeting shall appoint an auditor who shall be entitled at any time to have access to all books of account, vouchers and other financial records of the Institute and to require such information and explanations thereon as he thinks fit. (3) The auditor shall audit the statements drawn up under subsection (1) as soon as possible and shall make a report thereon to all the certified public accountants. (Amended 96 of 1994 s. 8) (4) A copy of the signed and audited statement of accounts, together with the auditor's report made under subsection (3), shall be submitted for approval at the annual general meeting of the Institute next following the end of the financial year to which they relate. (Replaced 23 of 2004 s. 14) (4A) A summary of financial statements shall be sent to each certified public accountant with the notice of the annual general meeting. (Added 23 of 2004 s. 14) (4B) A certified public accountant may inspect a copy of the signed and audited statement of accounts at all reasonable times at the office of the Institute and the Institute shall provide to a certified public accountant on application a copy of the signed and audited statement of accounts without charge. (Added 23 of 2004 s. 14) (5) The auditor shall be entitled to attend the annual general meeting of the Institute at which the statement of accounts which have been reported on by him are to be submitted for approval and to make any statement or explanation he desires with respect to the accounts. (6) The Council shall determine the period, which may be more or less than 12 months, in respect of which the accounts of the Institute shall be made up. (7) In this section, "financial year" (财政年度) means the period determined by the Council under subsection (6) as the period in respect of which the accounts of the Institute shall be made up; and "summary of financial statements" (财务报表撮要) means a summary, approved by the Council, of the audited statement of accounts of the Institute required to be laid before the annual general meeting of the Institute. (Amended 23 of 2004 s. 14) (Amended 23 of 2004 s. 54) Cap 50 s 17 General powers of Council (1) The management and control of the Institute and of its property shall be vested in the Council and all such powers, acts or things as may be exercised or done by the Institute which are not required by this Ordinance, or by a resolution passed by the Institute in general meeting, to be exercised or done by the Institute may be exercised or done by the Council. (Amended 23 of 2004 s. 54) (2) No such resolution of the Institute shall invalidate the exercise of any power or the doing of any act or thing by the Council before the date of the resolution. (Amended 23 of 2004 s. 54) (3) Subject to this Ordinance, the Council may regulate its own procedure and that of any committee appointed under section 18(1)(m) relating to- (a) the holding of meetings; (b) the notice to be given of such meetings; (c) the proceedings at such meetings; (d) the keeping of minutes at such meetings; and (e) the custody, production and inspection of such minutes. Cap 50 s 18 Particular powers of Council (1) Without derogating from the generality of the power conferred by section 17(1), the Council may- (a) do anything necessary for the better carrying out of the objects of the Institute; (Amended 23 of 2004 s. 54) (aa) fix registration and other fees; (Added 22 of 1977 s. 4) (b) appoint such employees and agents as it deems necessary; (c) appoint the bankers of the Institute; (Amended 23 of 2004 s. 54) (d) purchase, take on lease or in exchange, hire or otherwise acquire any movable or immovable property, and erect any buildings; (e) sell, lease, mortgage, dispose of or otherwise deal with any movable or immovable property of the Institute; (Amended 23 of 2004 s. 54) (f) invest moneys of the Institute; (Amended 23 of 2004 s. 54) (g) borrow moneys upon security or otherwise; (h) exchange information with similar bodies and with members of the profession in places outside Hong Kong and arrange with such bodies for the reciprocal recognition of accountants; (Amended 31 of 1999 s. 3) (i) establish and maintain branches of the Institute, whether in Hong Kong or elsewhere, and delegate the powers, duties and functions of the Institute to such branches; (Amended 23 of 1998 s. 2; 23 of 2004 s. 54) |
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