【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第8页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] PART IV REGISTRATION OF CERTIFIED PUBLIC ACCOUNTANTS (Amended 23 of 2004 s. 54) (1) The Council shall appoint, on such terms and conditions as it thinks fit, a Registrar. (1A) If a vacancy occurs in the office of the Registrar, or if the Registrar is ill or temporarily absent from Hong Kong, the Council may appoint another person to act in the office of the Registrar until the vacancy therein is filled or, as the case may be, until the Registrar resumes his duties. (Added 96 of 1994 s. 9) (2) The Registrar shall be the secretary to the Institute and to the Council and shall, on the instruction of the President, convene any meeting of the Institute or of the Council. (Amended 23 of 2004 s. 54) (3) The Council shall register the appointment of the Registrar or any appointment under subsection (1A) with the Registrar of Companies (Amended 8 of 1993 s. 4; 96 of 1994 s. 9) Cap 50 s 22 Register of certified public accountants (1) The Registrar shall keep a register for the purposes of this Ordinance and shall be responsible for the custody thereof. (Replaced 85 of 1995 s. 5) (1A) The register shall be divided into 2 parts as follows- (a) Part I which shall contain the following- (i) all the entries and other particulars or matter which comprised the register immediately before the commencement of this subsection; and (ii) any particulars to be entered in the register pursuant to subsection (2) or section 28C; and(b) Part II which shall contain such particulars as are required to be entered in that Part by section 28D(8)(a) or 28E(1). (Added 85 of 1995 s. 5)(1B) Subject to subsection (1A), the register shall be in such form as may be specified by the Council. (Added 85 of 1995 s. 5) (1C) The register may be maintained- (a) in a documentary form; or (b) by recording the information required under subsection (1A) otherwise than in a documentary form, so long as the information is capable of being reproduced in a legible form. (Added 23 of 2004 s. 17)(2) Upon the making of an order for the registration of an applicant under section 26(1), the Registrar shall enter in the register the following particulars of the person to be registered- (a) his name; (b) his residential address and any business address or, if he holds a practising certificate, his residential address and his registered office under section 31; (Amended 85 of 1995 s. 5) (c) the qualification by virtue of which he is registered; and (d) such other particulars as the Council may direct.(3) For the purposes of enabling any member of the public to ascertain whether he is dealing with a certified public accountant, a certified public accountant (practising), a firm of certified public accountants (practising) or a corporate practice and to ascertain the particulars of registration of such person, the register or (where the register is maintained otherwise than in a documentary form) a reproduction of the information or the relevant part of it in a legible form shall at all reasonable times be made available for public inspection without charge. (Replaced 23 of 2004 s. 17) (4) Any person registered as a professional accountant immediately before the relevant day shall be deemed to be registered as a certified public accountant. (Added 23 of 2004 s. 17) Cap 50 s 23 Certificate of registration When a person has been registered under section 22, the Registrar shall issue to him a certificate of registration in such form as the Council may determine. Cap 50 s 24 Qualifications for registration as certified public accountant (1) A person shall be qualified to be registered under this Ordinance as a certified public accountant if he proves to the satisfaction of the Council that- (Amended 23 of 2004 s. 54) (a) he has attained the age of 21 years; (b) he is of good character and is a fit and proper person to be a certified public accountant; (Amended 22 of 1977 s. 5; 96 of 1994 s. 10; 23 of 2004 s. 54) (c) any one of the following applies to him- (i) as a student registered as such with the Institute, he has passed such examinations in accountancy and other subjects as may be prescribed by the Council; (ii) he is a member in good standing of an accountancy body with which there is in force an agreement of mutual or reciprocal recognition between the accountancy body and the Institute and he has complied with all conditions for the recognition as may be provided in the agreement; (iii) he is a member in good standing of an accountancy body for which members- (A) the Council has granted full exemption pursuant to subsection (1A) from all the requirements of subparagraph (i); or (B) the Council has granted partial exemption pursuant to subsection (1A) from some of the requirements of subparagraph (i) and he has complied with all other requirements of that subparagraph for which no exemption was granted;(iv) he was registered as a professional accountant at any time before the relevant day; and (Replaced 23 of 2004 s. 18)(d) he has complied with such requirements relating to practical experience as may be prescribed by the Council. (Added 96 of 1994 s. 10)(1A) The Council may grant exemptions in whole or in part from the requirements of subsection (1)(c)(i) including exemption from the requirement of registration as a student of the Institute to a person who is a member of an accountancy body accepted by the Council by resolution approved by two-thirds of its members as being of a standard similar to that of the Institute: (Amended 23 of 2004 ss. 18 &. 54) |
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