Hong Kong Ordinances

PROFESSIONAL ACCOUNTANTS ORDINANCE

- CHAPTER 50

TABLE OF PROVISIONS

           Long Title

   1.      Short title
   2.      Interpretation
   3.      Incorporation of Institute
   4.      Appointment of President and Vice-President
   5.      Office of Institute
   6.      Official seal and authentication thereof, and instruments executed
           thereunder
   7.      Objects of the Institute
   7A.     Power of Institute to make contributions to FRC
   8.      Power of Institute to make by-laws
   9.      General meetings
   10.     Establishment and composition of the Council
   11.     Filling vacancies in Council
   12.     Compulsory retirement of elected members
   13.     Procedure for election of certified public accountants as elected
           members
   14.     Chief Executive may appoint a certified public accountant to Council
           if Council fails to fill a vacancy
   15.     Vacation of office by Council members
   16.     Accounts
   17.     General powers of Council
   18.     Particular powers of Council
   18A.    Council's power to specify professional standards
   18B.    Council's power to give directions
   19.     Council may accept grants, gifts, etc.
   20.     Reimbursement of expenses of Council members
   21.     Appointment of Registrar and notification to Registrar of Companies
   22.     Register of certified public accountants
   23.     Certificate of registration
   24.     Qualifications for registration as certified public accountant
   25.     Application for registration
   26.     Acceptance or refusal of registration
   27.     Removal from register of certain persons
   28.     Expiry of registration and renewal
   28A.    Registration of firm name
   28B.    Application for registration of a firm
   28C.    Provisions of sections 22, 23, 26, 27, 28, 39 and 41 to apply to
           firms and firm names
   28D.    Qualification for registration of company as corporate practice
   28E.    Registration of corporate practices
   28F.    Certificate of registration of corporate practice
   28G.    Provisions of sections to apply to a company
   28H.    Articles of association of corporate practices
   29.     Requirements to practise as certified public accountant (practising)
   29A.    Requirements for issue of a practising certificate
   29B.    (Repealed 96 of 1994 s. 15)
   30.     Practising certificates
   31.     Registered office
   32.     Publication of list of certified public accountants holding practising
           certificates and list of firm names and evidence of same
   32A.    Establishment and appointment of members of Practice Review Committee
   32B.    Council's powers under this Part
   32C.    Conduct of practice reviews
   32D.    Powers of the Practice Review Committee
   32E.    Powers of reviewers
   32F.    Referral of disputes
   32G.    Immunity
   32H.    Secrecy
   32I.    Change in composition of practice unit
   33.     Disciplinary Panels
   33A.    (Repealed 85 of 1995 s. 15)
   33B.    Dealing with complaints
   34.     Disciplinary provisions
   35.     Disciplinary powers of Disciplinary Committee
   35A.    Payment of fees to members of Disciplinary Committee
   35B.    Consent order
   36.     Powers of Disciplinary Committee with regard to obtaining evidence
           and the conduct of proceedings
   37.     Conduct of proceedings and legal representation
   38.     Provisions relating to orders of the Disciplinary Committee
   39.     Restoration of name of certified public accountant to register
   40.     Restriction on removal of name of certified public accountant from
           register
   41.     Appeals
   41A.    Application of disciplinary provisions to firms
   41B.    Immunity
   42.     Offences and penalties
   42A.    Interpretation
   42B.    Investigation Panels
   42C.    Appointment of Investigation Committee
   42CA.   Referral of matter to FRC
   42D.    Powers of Investigation Committee as regards its proceedings
   42E.    Delegation of powers of Investigation Committee
   42F.    Payment of fees to members of Investigation Committee
   42G.    Secrecy
   42H.    Immunity
   43.     (Repealed 23 of 2004 s. 50)
   44.     Ordinance not to apply to public officers in connexion with their
           duties
   45.     Fees and expenses
   46.     Fees payable to Registrar of Companies
   47.     (Repealed 96 of 1994 s. 30)
   48.     Omission to give notice of meetings
   49.     Resignation from the Institute
   50.     Application of a corporate practice for removal from the register
   51.     Power of Council to make rules
   52.     Council may delegate
   53.     Immunity for the members of the Council, etc.
           SCHEDULE


[ Note: This table has been automatically generated and may be incomplete. ]