【法规名称】
【法规编号】 82265 什么是编号？
【正 文】
第9页 CAP 50 PROFESSIONAL ACCOUNTANTS ORDINANCE
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[接上页] Provided that- (a) no exemption shall be granted to such a person in respect of any examinations prescribed under subsection (1)(c)(i) unless he has satisfied the Council that he has passed such examinations of that accountancy body as the Council considers to be of equivalent standard as the examinations for which exemption is granted; and (Replaced 23 of 2004 s. 18) (b) the acceptance of that accountancy body may be revoked by the Council by resolution approved by two-thirds of its members. (Added 96 of 1994 s. 10)(2) (Repealed 23 of 2004 s. 18) Cap 50 s 25 Application for registration (1) A person shall apply to the Council to be registered as a certified public accountant under this Ordinance, in such form as the Council may specify, and shall lodge with his application such registration fee as may be fixed by the Council. (Amended 23 of 2004 s. 54) (2) The applicant shall, if so directed by the Council, attend in person before the Council. Cap 50 s 26 Acceptance or refusal of registration (1) The Council may order that an application for registration be approved or rejected. (2) If the Council orders the rejection of an application under subsection (1)- (a) the order of rejection, which shall state the reason for rejection, shall be served forthwith by the Registrar upon the applicant either personally or by post addressed to the address shown in the application; and (Amended 23 of 2004 s. 19) (b) the registration fee lodged with the application for registration shall be refunded to the applicant. Cap 50 s 27 Removal from register of certain persons (1) The Council shall order a name to be removed from the register- (a) in case the name is that of a certified public accountant, if he- (Amended 23 of 2004 s. 54) (i) resigns; (ii) dies; (iii) has been registered by mistake or in consequence of any misleading, false or fraudulent statement, declaration or representation, either oral or in writing; (iv) has failed to renew his registration under section 28;(b) in case the name is that of a corporate practice, if- (i) the practice ceases to be qualified for such registration; (ii) the practice has been so registered by mistake or in consequence of any misleading, false or fraudulent statement, declaration or representation, either oral or in writing; (iii) the practice has failed to renew its registration under section 28E; (iv) a receiver has been appointed in respect of the practice or it is being wound up. (Replaced 85 of 1995 s. 6)(2) The name of a certified public accountant shall not be removed from the register under subsection (1)(a)(iv)- (Amended 85 of 1995 s. 6; 23 of 2004 s. 54) (a) unless notice is sent to him requiring him to renew his registration within 30 days from the date of the notice; or (Amended 23 of 2004 s. 20) (b) if and for so long as the Council may, pursuant to section 49(3), refuse to accept his resignation from the Institute. (Replaced 96 of 1994 s. 11. Amended 23 of 2004 s. 54)(3) The order of the Council to remove the name of any certified public accountant from the register under subsection (1)(a)(iii) shall be served forthwith by the Registrar upon the certified public accountant concerned either personally or by post addressed to his registered address. (Amended 85 of 1995 s. 6; 23 of 2004 ss. 20 & 54) (4) The Registrar shall not remove the name of a certified public accountant from the register- (Amended 23 of 2004 s. 54) (a) before the expiry of 30 days after the date of service of the order under subsection (3); or (b) in the case of an appeal under section 41, before a decision of the Court of Appeal affirming the order.(5) When the name of a certified public accountant is removed from the register, under subsection (1)(a)(iii), the Registrar shall, as soon as practicable thereafter, cause to be published in the Gazette a notice to that effect. (Amended 14 of 1985 s. 6; 85 of 1995 s. 6; 23 of 2004 s. 54) (6) If the name of a certified public accountant is removed from the register under this section or section 35- (Amended 23 of 2004 s. 54) (a) the certificate of registration and the practising certificate, if any, issued to the certified public accountant shall be deemed to be cancelled with effect from the date on which his name is so removed; and (Amended 23 of 2004 s. 54) (b) no refund of the registration fee or any part thereof shall be made. Cap 50 s 28 Expiry of registration and renewal (1) Registration of a person as a certified public accountant shall- (Amended 23 of 2004 s. 54) (a) remain in force until 1 January in the year following the year in which he was so registered; and (b) be renewable annually.(2) An application for renewal of registration as a certified public accountant- (Amended 23 of 2004 s. 54) (a) shall be made to the Registrar not later than 15 December in the year preceding the year of renewal (or such later day as the Council may approve either generally or in respect of any application) in such form as the Council may specify; (Amended 22 of 1977 s. 6; 23 of 2004 s. 21) |
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