【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第7页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] (j) institute, conduct, defend, compound or abandon any legal proceedings by or against the Institute or its office or otherwise concerning the affairs of the Institute and compound or allow time for payment or satisfaction of any debts due or of any claims or demands made by or against the Institute; (Amended 23 of 2004 s. 54) (k) refer any claim or demand by or against the Institute to arbitration and comply with any award made as a result of such arbitration; (Amended 23 of 2004 s. 54) (l) make and give receipts, releases and other discharges for moneys payable to and for claims and demands of the Institute; (Amended 23 of 2004 s. 54) (m) appoint committees to assist or advise the Council in the exercise of its powers and delegate to such committees such of its powers as it may from time to time determine; and (n) publish periodicals, booklets or other written material, and produce or sponsor the production of documentary films or other audio-visual material, and distribute the same by sale, loan, hire or otherwise, with or without charge, as the Council thinks fit.(2) A committee appointed under subsection (1)(m) may, subject to the by-laws of the Institute, include persons who are not certified public accountants. (Amended 23 of 2004 s. 54) Cap 50 s 18A Council's power to specify professional standards (1) The Council may, in relation to the practice of accountancy, issue or specify any- (a) statement of professional ethics; or (b) standards of accounting, auditing and assurance practices, (Amended 23 of 2004 s. 15)required to be observed, maintained or otherwise applied by any certified public accountant. (Amended 23 of 2004 s. 54) (2) Any- (a) statement of professional ethics; or (b) standards of accounting, auditing and assurance practices, (Amended 23 of 2004 s. 15)issued or specified by the Council and which were in force immediately before the coming into operation of this section shall be deemed to have been issued or specified under subsection (1). (Added 14 of 1992 s. 3) Cap 50 s 18B Council's power to give directions (1) The Council may, in connection with the discharge of any of its functions or duties or the exercise of any of its powers, give directions either generally to certified public accountants or to any one or more certified public accountants- (a) requiring the production or provision to the Institute by a certified public accountant of any document or information in connection with the registration of any certified public accountant or firm name, or the issue of a practising certificate; (b) requiring a certified public accountant to deliver up to the Institute any certificate of registration or practising certificate in the possession, custody or control of the certified public accountant if the registration to which the certificate relates has ceased or the practising certificate has been cancelled or ceased to be valid; (c) requiring a certified public accountant to give to the Institute an explanation of any act or omission of the certified public accountant which appears to the Council to be conduct unbecoming of a certified public accountant, or conduct which may affect the reputation, integrity and status of the Institute or of the accountancy profession or conduct which may fall within section 34(1)(a)(iii) to (xii).(2) A direction given under this section shall be a direction lawfully given by the Council for the purpose of section 34(1)(a)(ix). (3) The Council may prescribe penalties of an amount not exceeding $50000 to be imposed for failure by a certified public accountant to comply with a direction given to him but no penalty shall be imposed on a certified public accountant unless he admits to the failure and agrees to the penalty and any penalty so imposed may be recovered by the Institute from the certified public accountant as a civil debt. (4) Subsections (1), (2) and (3) apply mutatis mutandis in relation to a firm of certified public accountants (practising) and to a corporate practice as they apply to a certified public accountant. (Added 23 of 2004 s. 16) Cap 50 s 19 Council may accept grants, gifts, etc. (1) The Council may, on behalf of the Institute, accept property, by way of grant, gift, testamentary disposition or otherwise, on such conditions as it may determine. (2) A list shall be kept by the Registrar of all donations to the Institute and the name of the donor and any special conditions attached to the donation shall be entered in the list. (3) Property donated to the Institute for a specific purpose shall be applied for that purpose. (Amended 23 of 2004 s. 54) Cap 50 s 20 Reimbursement of expenses of Council members No fees shall be paid to any member of the Council for his services as a member, but a member may be repaid from the funds of the Institute any expenses incurred by him in relation to the affairs of the Institute. (Amended 23 of 2004 s. 54) Cap 50 s 21 Appointment of Registrar and notification to Registrar of Companies |
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